Section 153 of CGST Act, 2017 : Section 153: Taking Assistance From An Expert

Explanation using Example

Imagine a business that deals with highly technical goods, such as specialized machinery. The GST authorities suspect that the business might be undervaluing its products to pay less GST. An Assistant Commissioner of GST, who is handling the case, realizes that determining the correct valuation of such specialized machinery requires technical expertise that he does not possess. According to Section 153 of the Central Goods and Services Tax Act, 2017, he can call upon an expert in machinery valuation to assist him in the investigation, ensuring that the scrutiny is accurate and the correct amount of tax is assessed and collected.