Notification No 27/2018 Central Tax
Summary of Notification No 27/2018 Central Tax
List of Seized Goods to be disposed by proper officer : Notification No 27/2018 Central Tax Dated 13 th June, 2018 Seek to notifies the goods or the class of 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 CGST 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.
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Notification No 27/2018 Central Tax
[To be published in the Gazette of India, Extraordinary, Part II, Section 3, Sub-section
(i)]
Government of India
Ministry of Finance
Department of Revenue
Central Board of Indirect Taxes and Customs
Notification No.27/2018 – Central Tax
New Delhi, the 13 th June, 2018
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
(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) [ Refer Below Note 1 ]
(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.[ [ Refer Below Note 2]
(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.
[F. No. 349/58/2017 – GST (Pt.)]
(Dr. Sreeparvathy S.L.)
Under Secretary to the Government of India
Reference Notes on Notification No 27/2018 Central Tax
1 Section VI of the First Schedule to the Customs Tariff Act, 1975
SECTION VI. PRODUCTS OF THE CHEMICAL OR ALLIED INDUSTRIES | |
| Chapter 28 | Inorganic chemicals; organic or inorganic compounds of precious metals, of rare-earth metals, of radioactive elements or of; isotopes |
| Chapter 29 | Organic chemicals |
| Chapter 30 | Pharmaceutical products |
| Chapter 31 | Fertilisers |
| Chapter 32 | Tanning or dyeing extracts; tannins and their derivatives; dyes, pigments and other colouring matter, paints and varnishes; putty and other mastics; inks. |
| Chapter 33 | Essential oils and resinoids; perfumery, cosmetic or toilet preparations |
| Chapter 34 | Soap, organic surface-active agents, washing preparations, lubricating preparations, artificial waxes, prepared waxes, polishing or scouring preparations, candles and similar articles, modelling pastes, “dental waxes” and dental preparations with a basis of plaster |
| Chapter 35 | Albuminoidal substances; modified starches; glues; enzymes |
| Chapter 36 | Explosives; pyrotechnic products; matches; pyrophoric alloys; certain combustible preparations. |
| Chapter 37 | Photographic or cinematographic goods |
| Chapter 38 | Miscellaneous chemical products |
2 Chapters 1 to 24 of the First Schedule to the Customs Tariff Act, 1975
SECTION I. LIVE ANIMALS, ANIMAL PRODUCTS | |
| Chapter 1 | Live animals |
| Chapter 2 | Meat and edible meat offal |
| Chapter 3 | Fish and crustaceans, molluscs and other aquatic invertebrates |
| Chapter 4 | Dairy produce; birds’ eggs; natural honey; edible products of animal origin, not elsewhere specified or included |
| Chapter 5 | Products of animal origin, not elsewhere specified or included. |
SECTION II. VEGETABLE PRODUCTS | |
| Chapter 6 | Live trees and other plants; bulbs, roots and the like; cut flowers and ornamental foliage |
| Chapter 7 | Edible vegetables and certain roots and tubers |
| Chapter 8 | Edible fruit and nuts; peel of citrus fruits or melons |
| Chapter 9 | Coffee, tea, mate and spices |
| Chapter 10 | Cereals |
| Chapter 11 | Products of the milling industry; malt; starches; inulin; wheat gluten. |
| Chapter 12 | Oil seeds and oleaginous fruits; miscellaneous grains, seeds and fruit; industrial or medicinal plants; straw and fodder. |
| Chapter 13 | Lac; gums, resins and other vegetable saps and extracts. |
| Chapter 14 | Vegetable plaiting materials; vegetable products not elsewhere specified or included. |
SECTION III. ANIMAL OR VEGETABLE FATS AND OIL AND THEIR CLEAVAGE PRODUCTS; PREPARED EDIBLE FATS; ANIMAL OR VEGETABLE WAXES | |
| Chapter 15 | Animal or vegetable fats and oil and their cleavage products; prepared edible fats; animal or vegetable waxes |
SECTION IV. PREPARED FOOD STUFFS, BEVERAGES, SPIRITS AND VINEGAR, TOBACCO AND MANUFACTURED TOBACCO SUBSTITUTES | |
| Chapter 16 | Preparation of meat, of fish or of crustaceans, molluscs or other aquatic invertebrates |
| Chapter 17 | Sugars and sugar confectionery |
| Chapter 18 | Cocoa and cocoa preparations |
| Chapter 19 | Preparations of cereals, flour, starch or milk; pastry cooks’ products |
| Chapter 20 | Preparations of vegetables, fruit, nuts or other parts of plants |
| Chapter 21 | Miscellaneous edible preparations |
| Chapter 22 | Beverages, spirits and vinegar |
| Chapter 23 | Residues and waste from the food industries; prepared animal fodder |
| Chapter 24 | Tobacco and manufactured tobacco substitutes |
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