Taxability of government disposals: government departments must register and pay GST on supplies to unregistered recipients. Intra State and inter State disposals by government entities of used, seized or scrap goods are taxable; supplies to unregistered recipients require government departments to register and pay GST. Penalty under assessment provisions is not automatically leviable for late GSTR 3B filing where tax plus interest has been paid; a general penalty may be imposed. Debit/credit notes for pre appointed day supplies are taxed at GST rates. Entities with majority government control must deduct tax at source. TCS collected under Income Tax is includible in GST valuation. Ownership of goods for enforcement depends on accompanying documents or proper officer determination.