Drawal of samples
Section 144
Bill
MISCELLANEOUS PROVISIONS
MODEL GST LAW – Draft The Central \/ State Goods and Services Tax Act, 2016 – [November 2016]
144. Drawal of samples
\n 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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