Notification Detail :
G.S.R….(E).- 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.
View Attachment
|