Section 154: Power to take samples

Q: What does Section 154 of The Central Goods and Services Tax Act, 2017 (CGST) deal with?

Section 154 CGST pertains to "Power to take samples". It is part of the The Central Goods and Services Tax Act, 2017, a legislation enacted by the Parliament of India. Section 154 of The Central Goods and Services Tax Act, 2017 (CGST) governs power to take samples. As verified on 19 May 2026.

Q: Is Section 154 CGST still in force?

Yes, Section 154 of the The Central Goods and Services Tax Act, 2017 is currently in force across the Republic of India.

Q: What is धारा 154 CGST?

धारा 154 CGST is the Devanagari Hindi reference for Section 154 of the The Central Goods and Services Tax Act, 2017. Section 154 of The Central Goods and Services Tax Act, 2017 (CGST) governs power to take samples. As verified on 19 May 2026.

Q: What is Dhara 154 CGST?

Dhara 154 CGST is the Roman Hindi reference for Section 154 of the The Central Goods and Services Tax Act, 2017. "Dhara" means "Section" in Hindi. Section 154 of The Central Goods and Services Tax Act, 2017 (CGST) governs power to take samples. As verified on 19 May 2026.

Q: How to cite Section 154 of The Central Goods and Services Tax Act, 2017?

Cite as: "Section 154, The Central Goods and Services Tax Act, 2017 (CGST)" in legal briefs. For academic writing, use the BlueBook format: The Central Goods and Services Tax Act, 2017, § 154 (India).

Law on Tips Editorial Board

- 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.