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.