Notifying perishable or hazardous goods that may be disposed of after seizure under section 67(8) of the SGST Act, 2017 - S. R. O. No. 595/2018 - Kerala SGST

GOVERNMENT OF KERALA Taxes (B) Department NOTIFICATION G. O. (P) No. 139/2018/TAXES Dated, Thiruvananthapuram, 29th August, 2018 S. R. O. No. 595/2018.- In exercise of the powers conferred by sub-section (8) of section 67 of the Kerala State Goods and Services Tax Act, 2017 (20 of 2017), (hereinafter referred to as the said Act), the Government of Kerala hereby notify 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) 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. 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. By order of the Governor, VENUGOPAL, P., Secretary to Government. Explanatory Note (This does not form part of the notification, but is intended to indicate its general purport.) The Government of Kerala have decided to notify certain goods as the class of goods which are to be disposed of by the proper officers as soon as may be after its seizure under sub-section (2) of section 67 of the Kerala State Goods and Services Tax Act, 2017 (20 of 2017). The notification is intended to achieve the above object.