Section 122 - Drawal of samples - MODEL GST LAW - GOODS AND SERVICES TAX ACT, 2016 - Draft June 2016
MODEL GST LAW - GOODS AND SERVICES TAX ACT, 2016 - Draft June 2016
Chapter XXIII
MISCELLANEOUS PROVISIONS
Contents
122. Drawal of samples
The [Commissioner] of CGST/SGST or an officer authorized by him may take samples of goods from the possession of any taxable persons, where he considers it necessary, and provide a receipt for any samples so taken.
