DRAWAL OF SAMPLES - Handbook of GST Law & Procedures (CBIC) [October 2024] - GST

5. DRAWAL OF SAMPLES 5.1 Section 154 of the CGST Act, 2017, empowers the Commissioner or the officer authorized by him to take samples of goods, wherever necessary, and provide a receipt for any samples taken. 5.2. The procedure governing drawal and testing of samples of goods or inputs for various purposes in order to ascertain identity, classification, eligibility for exemption etc. should be followed as per the existing instructions.