Section 143 : Test purchase of goods and/or services – Miscellaneous Provisions
June 10, 2017
Section 145 : Burden of Proof – Miscellaneous Provisions
June 10, 2017

Section 144 : Drawal of samples – Miscellaneous Provisions


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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