144 Drawal of samples – Revised Model GST Law ( Nov 2016)
Revised Model GST Law ( Nov 2016) Section 144 Revised Model GST Law ( Nov 2016) Drawal of samples The [Commissioner] of CGST/SGST or an officer authorized by him may take samples of goods from the possession of any taxable persons, where he considers it necessary, and provide a receipt for any samples so taken.