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<h1>Goods confiscation: applies where supplies or accounting contravene GST rules resulting in tax evasion or lacking required registration.</h1> Goods are liable to confiscation where supply or handling contravenes the Act and results in tax evasion, where required accounting for goods is not maintained, where taxable goods are supplied without applying for registration, and where any Act or Rule provision is contravened with the intention of evading tax.