Notifying perishable or hazardous goods that may be disposed of after seizure under section 67(8) of the WBGST Act, 2017
27/2018-State Tax Dated:- 13-6-2018 West Bengal SGST
GST – States
West Bengal SGST
West Bengal SGST
GOVERNMENT OF WEST BENGAL
FINANCE DEPARTMENT
REVENUE
NOTIFICATION
No. 769-F.T.
Howrah, the 13th day of June, 2018.
No. 27/2018-State Tax
In exercise of the powers conferred by sub-section (8) of section 67 of the West Bengal Goods and Services Tax Act, 2017 (West Ben. Act XXVIII of 2017) (hereinafter referred to as the said Act), the Governor is pleased hereby to notifiy the goods or the class of goods (hereinafter referred to as the said goods) mentioned in the Schedule below, which shall, as soon as
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I 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) Sandal wood
(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 wit
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