Disposal of seized perishable and hazardous goods: notification allows prompt disposal when retention is impractical or value rapidly declines. Notification authorises the proper officer to promptly dispose of specified goods seized under the seizure provisions of the Rajasthan GST framework where the goods are perishable, hazardous, subject to rapid depreciation, constrained by storage, or otherwise unsuitable for retention; listed categories include hygroscopic substances, raw hides, newspapers, certain chemicals and pharmaceuticals, batteries, petroleum products, dangerous drugs, fireworks, protected timbers, broad groups of tariff-bound taxable goods, technologically obsolescent unclaimed goods, and goods not reclaimed after provisional release.