Notification No. 27/2018
Date: June 13, 2018
Subject: Specification of goods for early disposal after seizure under GST
Description:
Issued under section 67(8) of the CGST Act, this notification specifies perishable, hazardous and rapidly depreciating goods (such as petroleum products, pharmaceuticals, fireworks, batteries, newspapers, etc.) which shall be disposed of expeditiously after seizure. The notification enables efficient handling and storage management of seized goods.