Section 154 of CGST Act 2017: Power to take Samples

Provisions under Section 154 of the Central Goods and Services Tax (CGST) Act, 2017 relating to “Power to take Samples”, are as under:

Section 154 of CGST Act 2017: Power to take Samples (CHAPTER XXI – MISCELLANEOUS)

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.

Amendments History:

1. CBEC notifies 1st July 2017 as the Commencement date for Section 154 of the CGST Act 2017, vide Notification 9/2017 Central Tax.

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Note: The CGST Act, 2017 has been notified vide GOI Notification dt. 12/04/2017, which has subsequently been amended through CGST (Extension to J&K) Act 2017, Finance Act 2018, CGST Amendment Act 2018, Finance (No. 2) Act 2019, Finance Act 2020, Taxation and Other Laws (Relaxation of Certain Provisions) Ordinance 2020, Finance Act 2021, including various Notifications issued by the Govt./ CBIC from time to time, relating to the commencement dates of various Sections/ Provisions in the respective CGST/ Amendment Acts, wherever required. Information on this page is a Section-wise compilation of Amendments made by all such Notifications, with best possible efforts for accuracy. In any case, E&OE. For official/ updated information, please visit CBIC website.