Taxability of government disposals: government departments must register and remit GST when selling used or seized goods to unregistered buyers. Supply of used, seized or scrap goods by government entities to unregistered persons is taxable under GST and the supplying department must register and pay tax; supplies to registered persons remain subject to reverse charge. Assessment linked penalty provisions apply only when assessment proceedings are invoked; late payment with interest after return filing does not normally attract that penalty, though general penalties may be imposed. Debit/credit notes issued for price revisions on or after the appointed day are treated as outward supplies under GST and GST rates apply; taxable value includes Tax Collected at Source; consignor or consignee is owner when documents accompany consignment, otherwise the proper officer determines ownership.