Taxability of government disposals: government sales to unregistered buyers require registration and GST payment under applicable rules. Supplies by government entities of used vehicles, seized and confiscated goods, old and used goods, waste and scrap are taxable; supplies to registered recipients attract reverse charge per notified rates while supplies to unregistered persons require the supplying government department to obtain registration and pay GST subject to registration provisions. Penalty under the assessment provision requires a show cause notice and is not ordinarily triggered by late return filing where tax and interest have been paid; a general penalty may be imposed after due process. Debit/credit notes issued post appointed day follow GST rates. TDS applicability under the notification is confined to authorities or bodies with majority government participation. Taxable value includes TCS collected under the Income Tax Act. Where an invoice accompanies goods, consignor or consignee is deemed owner; otherwise the proper officer determines ownership.