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<h1>First charge on property: GST liabilities including tax, interest and penalty rank ahead of other claims, subject to insolvency law.</h1> Tax liabilities under the Goa Goods and Services Tax framework, including tax, interest and penalty, constitute a first charge on the property of the taxable person or other person liable to pay, notwithstanding inconsistent provisions in other laws, subject to the exception provided by the insolvency regime.