Taxability of government disposals clarified; government must register and pay GST when supplying used or seized goods to unregistered persons. Supply of used vehicles, seized and confiscated goods, old and used goods, waste and scrap by government entities to unregistered persons is taxable and such departments must register and pay GST where recipients are unregistered. Penalty under section 73(11) applies only when section 73 proceedings are invoked; late GSTR 3B filing with tax and interest paid does not attract that penalty though section 125 may apply. Debit/credit notes under section 142(2) attract GST rates; TCS under Income Tax is includible in taxable value; owner for section 129(1) is consignor or consignee if invoice accompanies consignment, otherwise proper officer to decide.