Section 154 allows sampling of goods — for example, to test classification.
Key points
- Under section 154 of the CGST Act, 2017 the Commissioner or an authorised officer may take samples of goods from the possession of a taxable person where necessary, and must give a receipt.
The provisions
154Power to take samples
Statutory text
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.
* Enforced w.e.f. 1st July, 2017.
Statutory text as published on the CBIC tax information portal, as on 03.10.2026; the numbered notes record each amendment. Official source
Common questions
- Can GST officers take samples of goods?
- Yes, under section 154 of the CGST Act, against a receipt.
Commentary and case notes checked against the judgments and CBIC sources on 04.10.2026.
What it means
Samples are commonly drawn where classification depends on composition; test results relied on must be shared with the taxpayer.