Taxability of government disposals: government departments must register and pay GST when selling to unregistered buyers. Supply of used, seized, confiscated, old or scrap goods by government entities to unregistered persons is taxable under GST and such departments must register and pay tax subject to sections 22 and 24. Section 73(11) penalty applies only when section 73 proceedings are invoked; late filing of GSTR 3B with tax and interest paid generally does not attract that penalty though section 125 may apply. Debit/credit notes issued under section 142(2) attract GST rates under the GST Acts. TDS under section 51 applies to government controlled entities with majority participation; TCS collected under Income Tax is includible in GST value. Ownership for section 129(1) is deemed to be consignor or consignee where specified documents accompany goods, otherwise determined by the proper officer.