Section 154 of CGST Act - Power to Take Samples

Section 154 of the Central Goods and Services Tax Act, 2017 empowers the Commissioner, or an officer authorised by the Commissioner, to take samples of goods from a taxable person when considered necessary. The provision also requires a receipt to be given for the samples taken.

Text of Section 154 - Power to take samples

Section 154. 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.

Meaning and scope of Section 154

The provision is contained in Chapter XXI, "Miscellaneous", of the CGST Act. It gives a specific statutory power to obtain a sample of goods where examination of the goods may be relevant for administration of GST law. The section is concise, but it identifies both the authority who may exercise the power and the safeguard of issuing a receipt.

Who may take a sample?

The power is vested in the Commissioner or an officer authorised by the Commissioner. Therefore, an officer exercising this particular power should be acting under the authority contemplated by Section 154.

From whose possession may samples be taken?

Section 154 refers to samples of goods taken from the possession of a taxable person. Under Section 2(107) of the CGST Act, "taxable person" means a person who is registered or liable to be registered under Section 22 or Section 24 of the Act.

When can the power be exercised?

The statutory condition is that the Commissioner or authorised officer considers taking the sample necessary. In practical administration, a sample may assist in examining the nature, identity, composition, classification or other relevant characteristics of goods where those characteristics have a bearing on proceedings under GST law.

Receipt for samples is required

The section expressly requires the officer to provide a receipt for any samples taken. The receipt is an important contemporaneous record that identifies the fact that goods or a portion of goods were taken by the tax authority.

Practical point: A taxable person should preserve the receipt and related records identifying the goods, quantity, date, officer and proceeding, wherever those particulars are available. This can help maintain a clear record of the sample taken.

Key requirements under Section 154

The subject matter must be a sample of goods.
The goods must be in the possession of a taxable person.
The power may be exercised by the Commissioner or an officer authorised by the Commissioner.
The authority must consider taking the sample necessary.
A receipt must be provided for the sample taken.

Related CGST Act provisions

For the surrounding statutory context, see Section 153 - Taking assistance from an expert and Section 155 - Burden of proof. The complete sequence is available on the Central Goods and Services Tax Act, 2017 page.

Official statutory sources

For authoritative and updated statutory material, readers may consult the India Code database and the CBIC GST Acts portal.

Updated: September 2026. This page is intended as a general statutory explanation. The official Act, amendments, notifications and applicable judicial decisions should be checked for a specific matter.