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Statutory Provisions

Home Acts & Rules GST Draft-Bills-Reports MODEL GST LAW - Draft The Central / State Goods and Services Tax Act, 2016 - [November 2016] Chapters List Chapter XXV MISCELLANEOUS PROVISIONS This

Section 144 - Drawal of samples - MODEL GST LAW - Draft The Central / State Goods and Services Tax Act, 2016 - [November 2016]

MODEL GST LAW - Draft The Central / State Goods and Services Tax Act, 2016 - [November 2016]
Chapter XXV
MISCELLANEOUS PROVISIONS
  • Contents

144. 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.

 
 
 
 

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