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Procedure for conducting search

 Procedure for conducting search :

What is the procedure for conducting search?

Ans. Section 67(10) of CGST/SGST Act prescribes that searches must be carried out in accordance with the provisions of Code of Criminal Procedure, 1973. Section 100 of the Code of Criminal Procedure describes the procedure for search.

GST-Goods and Service Tax | Rishi Banshal |

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