Statutory text — CGST Rules, 2017, as amendedRule 150
Rule 150. Assistance by police. -
The proper officer may seek such assistance from the officer- in charge of the jurisdictional police station as may be necessary in the discharge of his duties and the said officer-in-charge shall depute sufficient number of police officers for providing such assistance.
Text as published on the CBIC tax information portal, as on 11 October 2026. The numbered notes record each amendment. Official source