Central Tax Notifications

CGST Notification 27/2018

Title Seeks to specify goods which may be disposed off by the proper officer after its seizure.
Number 27/2018
Date 13-06-2018
PDF Download

In exercise of the powers conferred by sub-section (8) of section 67 of the
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.

Schedule

  1. Salt and hygroscopic substances
  2. Raw (wet and salted) hides and skins
  3. Newspapers and periodicals
  4. Menthol, Camphor, Saffron
  5. Re-fills for ball-point pens
  6. Lighter fuel, including lighters with gas, not having arrangement for refilling
  7. Cells, batteries and rechargeable batteries
  8. Petroleum Products
  9. Dangerous drugs and psychotropic substances
  10. Bulk drugs and chemicals falling under Section VI of the First Schedule to the
    Customs Tariff Act, 1975 (51 of 1975)
  11. Pharmaceutical products falling within Chapter 30 of the First Schedule to the
    Customs Tariff Act, 1975 (51 of 1975)
  12. Fireworks
  13. Red Sander
  14. Sandalwood
  15. All taxable goods falling within Chapters 1 to 24 of the First Schedule to the Customs
    Tariff Act, 1975 (51 of 1975)
  16. All unclaimed/abandoned goods which are liable to rapid depreciation in value on
    account of fast change in technology or new models etc.
  17. Any goods seized by the proper officer under section 67 of the said Act, which are to
    be provisionally released under sub-section (6) of section 67 of the said Act, but
    provisional release has not been taken by the concerned person within a period of one
    month from the date of execution of the bond for provisional release

Blog at WordPress.com.