Taxation of government supplies: government departments must register and pay GST when supplying used or seized goods to unregistered persons. Supplies of used vehicles, seized and confiscated goods, old and used goods, waste and scrap by government entities are taxable; supplies to unregistered persons require the supplying department to register and pay GST. Penalty under the self-assessment recovery provision applies only where show cause proceedings are invoked; late filing with tax and interest paid does not attract that penalty though general penalty provisions may apply. Debit/credit notes for post-appointed-day price revisions are taxed at GST rates. TDS applies only to bodies with majority government participation. Valuation includes TCS and owner of goods is consignor or consignee where invoice accompanies consignment.