Notification No 27/2018 Central Tax :List of Seized Goods to be disposed by proper officer

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(Last Updated On: June 14, 2018)

Notification No 27/2018 Central Tax

Summary of Notification No 27/2018 Central Tax

List of Seized Goods to be disposed by proper officerNotification 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.

Video Tutorial by CA Satbir Singh (Voice in Hindi , Slides in English)  explaining Notification No 27/2018 Central Tax

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 28Inorganic chemicals; organic or inorganic compounds of precious metals, of rare-earth metals, of radioactive elements or of; isotopes
Chapter 29Organic chemicals
Chapter 30Pharmaceutical products
Chapter 31Fertilisers
Chapter 32Tanning or dyeing extracts; tannins and their derivatives; dyes, pigments and other colouring matter, paints and varnishes; putty and other mastics; inks.
Chapter 33Essential oils and resinoids; perfumery, cosmetic or toilet preparations
Chapter 34Soap, 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 35Albuminoidal substances; modified starches; glues; enzymes
Chapter 36Explosives; pyrotechnic products; matches; pyrophoric alloys; certain combustible preparations.
Chapter 37Photographic or cinematographic goods
Chapter 38Miscellaneous chemical products

2 Chapters 1 to 24 of the First Schedule to the Customs Tariff Act, 1975

 

SECTION I. LIVE ANIMALS, ANIMAL PRODUCTS

Chapter 1Live animals
Chapter 2Meat and edible meat offal
Chapter 3Fish and crustaceans, molluscs and other aquatic invertebrates
Chapter 4Dairy produce; birds’ eggs; natural honey; edible products of animal origin, not elsewhere specified or included
Chapter 5Products of animal origin, not elsewhere specified or included.

SECTION II. VEGETABLE PRODUCTS

Chapter 6Live trees and other plants; bulbs, roots and the like; cut flowers and ornamental foliage
Chapter 7Edible vegetables and certain roots and tubers
Chapter 8Edible fruit and nuts; peel of citrus fruits or melons
Chapter 9Coffee, tea, mate and spices
Chapter 10Cereals
Chapter 11Products of the milling industry; malt; starches; inulin; wheat gluten.
Chapter 12Oil seeds and oleaginous fruits; miscellaneous grains, seeds and fruit; industrial or medicinal plants; straw and fodder.
Chapter 13Lac; gums, resins and other vegetable saps and extracts.
Chapter 14Vegetable 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 15Animal 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 16Preparation of meat, of fish or of crustaceans, molluscs or other aquatic invertebrates
Chapter 17Sugars and sugar confectionery
Chapter 18Cocoa and cocoa preparations
Chapter 19Preparations of cereals, flour, starch or milk; pastry cooks’ products
Chapter 20Preparations of vegetables, fruit, nuts or other parts of plants
Chapter 21Miscellaneous edible preparations
Chapter 22Beverages, spirits and vinegar
Chapter 23Residues and waste from the food industries; prepared animal fodder
Chapter 24Tobacco and manufactured tobacco substitutes

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Notification No 27/2018 Central Tax

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