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<h1>Section 130 of Rajasthan GST Act: Goods Confiscation & Penalties for Tax Evasion, Unauthorized Transport Use, and More.</h1> Section 130 of the Rajasthan Goods and Services Tax Act, 2017, addresses the confiscation of goods or conveyances and the imposition of penalties for various tax-related offenses. These include supplying or receiving goods to evade tax, failing to account for taxable goods, and using transport for unauthorized carriage of goods. Confiscated goods or conveyances can be released by paying a fine, which cannot exceed their market value minus tax. The owner must also cover any applicable taxes, penalties, and charges. Confiscation orders require a hearing opportunity, and confiscated items become government property. Proper officers manage confiscation and disposal processes.