Supply of Used and Confiscated Goods: government transfers to registered persons brought within amended SGST notification tax scope. The notification inserts an entry treating transfers of used vehicles, seized and confiscated goods, old and used goods, and waste and scrap (under any tariff chapter) supplied by the Central Government, State Government, Union territory or a local authority to any registered person as covered supplies; this amendment is made under section 9(3) of the Goa GST Act and is effective from the thirteenth day of October, 2017.