Section 154 of CGST Act,2017 Power to take samples


Section 154 of CGST Act,2017 Power to take samples
Section 154 of CGST Act,2017 from bare act :
The Commissioner or an officer authorised by him may take samples of goodsfrom the possession of any taxable person, where he considers it necessary, and provide areceipt for any samples so taken.


CHAPTER XXI

MISCELLANEOUS

Chapter XXI of the CGST Act,2017 covers thirty two sections relating to MISCELLANEOUSunder GST. All thesesections from the CGST Act,2017 are available for your ready reference.
Section 143 :Job work procedure
Section 144 :Presumption as to documents in certain cases
Section 145 :Admissibility of micro films, facsimile copies of documents and computer printouts as documents and as evidence
Section 146 :Common Portal
Section 147 :Deemed exports
Section 148 :Special procedure for certain processes
Section 149 :Goods and services tax compliance rating
Section 150 :Obligation to furnish information return
Section 151 :Power to collect statistics
Section 152 : Bar on disclosure of information
Section 153 :Taking assistance from an expert
Section 154 :Power to take samples
Section 155 :Burden of proof
Section 156 :Personsdeemed to bepublic servants
Section 157 :Protection ofaction takenunder this Act
Section 158 :Disclosure of information by a public servant
Section 159 :Publication of information in respect of persons in certain cases
Section 160 :Assessment proceedings, etc., not to be invalid on certain grounds
Section 161 :Rectificationof errorsapparent onthe face ofrecord
Section 162 :Bar on jurisdiction of civil courts
Section 163 :Levy of fee
Section 164 :Power ofGovernmentto make rules
Section 165 :Power to make regulations
Section 166 :Laying of rules, regulations and notifications
Section 167 :Delegation ofpowers
Section 168 :Power to issueinstructions ordirections
Section 169 :Service of notice in certain circumstances
Section 170 :Rounding off of tax, etc.
Section 171 :Anti-profiteering measure
Section 172 :Removal of difficulties
Section 173 : Amendment of Act
Section 174 :Repeal and saving


 


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