Inspection, Search, Seizure and Arrest Overview

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Flashcards covering the foundational context, applicable law date, and learning objectives of Chapter 18.

Last updated 10:58 AM on 9/30/26
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3 Terms

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CGST Act Reference

The statutory act to which the section numbers in Chapter 18 pertain, unless otherwise specified.

2
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GST Law Position Date

30.04.2025, the date upon which the examples, illustrations, and questions and answers in Chapter 18 are based.

3
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Chapter 18 Core Subjects

The concepts of inspection, search, seizure, summons, legislative power to arrest, procedural requirements, and rights and duties of persons against such actions.