Section 154 of GST – Power to take samples. Complete Details for GST Section 154 as per CGST Act 2017. In this GST Section you may find all details for  Power to take samples as per Revised CGST Act 2017Detailed Analysis of GST Section 154 of CGST Act 2017. We Provide Complete Details for All GST Section’s and In this article you may find all details for GST Section 154Check Section Wise Analysis of CGST Act 2017, Chapter Wise Analysis of GST All Sections. in this article you may find complete details regarding Section 154 of CGST Act 2017 –  Power to take samples, gst all sections and definitionsNow Check more details from below…..

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Section 154 of GST – Power to take samples

Statutory provision

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.

Analysis and Updates


This Section discusses about authority of the GST officers to draw sample of goods.



Sample of any goods may be drawn by the Commissioner or any officer who is authorised by him.

The samples may be drawn wherever the officer so deems necessary and should be out of the goods in possession of the taxable person.

Once the samples are drawn, the officer should provide a receipt for the same.

Frequently Asked Questions

For what purposes can samples be taken?

There is no purpose which is specified in the law. However, if the specified officer deems necessary, a sample of the goods may be drawn.

Who can effect samples?

The Commissioner or any other person who is authorised by the Commissioner may draw samples out of the goods from the possession of the taxable person.

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