Section 143 : Test purchase of goods and/or services – Miscellaneous Provisions
June 10, 2017Section 145 : Burden of Proof – Miscellaneous Provisions
June 10, 2017
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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Arpita Bora is leading the content writing team at HostBooks Limited. She has pursued her Masters in Commerce. With over 4.5 years of experience in technical and creative writing, she specializes in both long and short-form digital content.
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June 10, 2017
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