Taxability of government disposals clarified: governments must register and pay GST when selling seized or used goods to unregistered buyers. Supply of used vehicles, seized goods and similar disposals by government entities is taxable under GST; supplies to unregistered persons require the supplying government department to register and pay GST. Penalty under section 73(11) is not normally payable for late filing when tax and interest are paid; a general penalty under section 125 may apply. Debit/credit notes issued for post-appointed-day price revisions attract GST at rates under the GST Acts. TDS under notification No.50/2018 applies only to government-controlled authorities with majority participation. TCS collected under Income Tax is includible in GST value. Owner of goods is consignor/consignee if document accompanies consignment, otherwise determined by proper officer.