Chapter XXI - Miscellaneous
Section 154
Section 154: Power to take samples
The Commissioner or an authorised officer may take goods samples from a taxable person when considered necessary, and must give a receipt.
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Need advice on Section 154?
This article is for general information. Refer to the Central Goods and Services Tax Act, 2017 official text for the official provisions. If you need professional advice for your situation, contact Bizeneed.
Statutory text
Bare law
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.
Key takeaways
Who may take
The Commissioner or an officer authorised by the Commissioner exercises the power.
Goods held
Samples are taken from goods in a taxable person’s possession where the officer considers it necessary.
Receipt
A receipt must be provided for the samples taken.
Who may take
The Commissioner or an officer authorised by the Commissioner exercises the power.
Goods held
Samples are taken from goods in a taxable person’s possession where the officer considers it necessary.
Receipt
A receipt must be provided for the samples taken.
Practical checklist
Do
- Verify officer authority.
- Record description, quantity and seal details of samples.
- Obtain and retain the statutory receipt.
Frequently asked questions
Is a receipt optional when samples are taken?
No. Section 154 directs that a receipt be provided.
Need help applying this provision to your situation?
Contact BizeneedLast updated 10 October 2026