Important Keyword: Notification No. 27/2018 – Central Tax, seized goods GST, disposal of seized goods, Section 67 CGST, GST seizure rules, perishable goods GST, GST enforcement rules, GST compliance India,
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[F. No. 349/58/2017 – GST (Pt.)]
Government of India
Ministry of Finance
Department of Revenue
Central Board of Indirect Taxes and Customs
New Delhi, the 13th June, 2018
Notification No. 27/2018 – Central Tax: Seeks to specify goods which may be disposed of by the proper officer after its seizure.
GST: [To be published in the Gazette of India, Extraordinary, Part II, Section 3, Sub-section (i)]
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.
Schedule
- Salt and hygroscopic substances
- Raw (wet and salted) hides and skins
- Newspapers and periodicals
- Menthol, Camphor, Saffron
- Re-fills for ball-point pens
- Lighter fuel, including lighters with gas, not having arrangement for refilling
- Cells, batteries and rechargeable batteries
- Petroleum Products
- Dangerous drugs and psychotropic substances
- Bulk drugs and chemicals falling under Section VI of the First Schedule to the Customs Tariff Act, 1975 (51 of 1975)
- Pharmaceutical products falling within Chapter 30 of the First Schedule to the Customs Tariff Act, 1975 (51 of 1975)
- Fireworks
- Red Sander
- Sandalwood
- All taxable goods falling within Chapters 1 to 24 of the First Schedule to the Customs Tariff Act, 1975 (51 of 1975)
- All unclaimed/abandoned goods which are liable to rapid depreciation in value on account of fast change in technology or new models etc.
- 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.
(Dr. Sree Parvathy S.L.)
Under Secretary to the
Government of India
📚 Frequently Asked Questions (FAQs): Notification No. 27/2018 – Central Tax
Q1: What is Notification No. 27/2018 – Central Tax?
Answer:
It is a GST notification that specifies goods that can be disposed of by officers after seizure under Section 67(8) of the CGST Act. 27
Q2: Under which section was this notification issued?
Answer:
It was issued under Section 67(8) of the CGST Act, 2017. 27
Q3: Why are seized goods disposed of?
Answer:
Because some goods:
Are perishable
Are hazardous
Lose value quickly
Are difficult to store
Q4: Can food items be disposed of after seizure?
Answer:
Yes. Taxable goods under Chapters 1–24, which include food items, may be disposed of. 27
Q5: Are petroleum products included?
Answer:
Yes. Petroleum products are specifically listed in the notification. 27
Q6: What happens to disposed goods?
Answer:
They are usually:
Auctioned
Sold
Otherwise disposed of as per GST rules
Q7: Can the taxpayer get the goods back?
Answer:
Yes, if the taxpayer:
Pays applicable tax, penalty, or security
Gets provisional release before disposal
Q8: What if goods are not released after bond execution?
Answer:
If goods are not taken back within one month after bond execution, they may be disposed of. 27
Q9: Does this apply to hazardous goods?
Answer:
Yes. Hazardous goods like chemicals, drugs, and fireworks are included. 27
Q10: Are electronic goods covered?
Answer:
Yes. Unclaimed goods that lose value due to technology changes may be disposed of. 27
Q11: What is provisional release under GST?
Answer:
It allows the taxpayer to get seized goods back by:
Executing a bond
Providing security or bank guarantee
Q12: What happens if GST documents are missing during transport?
Answer:
Goods may be:
Detained
Seized
Penalized
Ensure compliance with:
👉 Finodha GST Compliance Services
Q13: Does this notification apply to all seized goods?
Answer:
No. It applies only to specified goods listed in the notification. 27
Q14: How can businesses avoid seizure of goods?
Answer:
They should:
Generate proper e-way bills
Carry valid invoices
Follow GST transport rules
Or get help here:
👉 Finodha GST Return Filing
Q15: Where can I get expert GST assistance?
Answer:
You can get professional support from:
👉 Finodha GST Compliance Services
for smooth and penalty-free GST operations.
Conclusion
Notification No. 27/2018 – Central Tax specifies the goods that may be disposed of after seizure under GST law. This ensures proper handling of perishable, hazardous, and depreciating goods while maintaining compliance.
Download PDF: Notification No. 27/2018 – Central Tax
More Information: https://taxinformation.cbic.gov.in/
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