{"id":4331,"date":"2018-07-04T06:27:03","date_gmt":"2018-07-04T00:57:03","guid":{"rendered":"https:\/\/taxclick.org\/?p=4331"},"modified":"2018-07-04T06:27:03","modified_gmt":"2018-07-04T00:57:03","slug":"class-goods-immediately-seizure-shall-disposed-proper-officer","status":"publish","type":"post","link":"https:\/\/taxclick.org\/type\/gst\/class-goods-immediately-seizure-shall-disposed-proper-officer\/","title":{"rendered":"Class of goods immediately after its seizure shall be disposed of by the proper officer"},"content":{"rendered":"

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[To be published in the Gazette of India, Extraordinary, Part II, Section 3, Sub-section (i)]<\/strong><\/p>\n

Government of India<\/strong><\/p>\n

Ministry of Finance<\/strong><\/p>\n

Department of Revenue<\/strong><\/p>\n

Central Board of Indirect Taxes and Customs<\/strong><\/p>\n

Notification No.27\/2018 \u2013 Central Tax<\/strong><\/p>\n

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New Delhi, the 13th<\/sup> June, 2018<\/p>\n

G.S.R\u2026.(E).- In exercise of the powers conferred by sub-section (8) of section 67 of the<\/p>\n

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Central Goods and Services Tax Act, 2017 (12 of 2017) (hereinafter referred to as the said Act), the Central Government hereby notifies the goods or the class of goods (hereinafter referred to as the said goods) mentioned in the Schedule below, which shall, as soon as may be after its seizure under sub-section (2) of section 67 of the said Act, be disposed of by the proper officer, having regard to the perishable or hazardous nature, depreciation in value with the passage of time, constraints of storage space or any other relevant considerations of the said goods.<\/p>\n

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Schedule<\/strong><\/p>\n

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