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Amended upto (Year) ⇨  
CGST ACT
[Amended upto 2025]

CHAPTER XXI  -  MISCELLANEOUS

TaxGPT

Summarize Section 154 by TaxGPT in
  AA   |   Print

Section 154 - Power to take samples.

154. The Commissioner or an officer authorised by him may take samples of goods from the possession of any taxable person, where he considers it necessary, and provide a receipt for any samples so taken.


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