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NOTIFYING GOODS OF PERISHABLE OR HAZARDOUS NATURE UNDER SECTION 67(8) OF THE ANDHRA PRADESH GOODS AND SERVICES TAX ACT, 2018 - G.O.Ms.No. 392 - Andhra Pradesh SGST
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Perishable and hazardous goods disposal: officers may promptly dispose of seized items due to perishability, hazard or rapid depreciation. Under Section 67(8) of the Andhra Pradesh GST Act, the proper officer is empowered to promptly dispose of seized goods that are perishable, hazardous, or liable to rapid depreciation, taking into account perishability, hazard, depreciation, storage constraints and other relevant considerations. A Schedule lists specified classes of goods subject to such disposal, including salts, raw hides, newspapers, menthol, lighter fuel, batteries, petroleum products, dangerous drugs, bulk drugs and chemicals, pharmaceuticals, fireworks, red sander, sandalwood, all taxable goods in chapters 1-24 of the Customs Tariff, unclaimed/abandoned rapidly depreciating goods, and goods not provisionally released within one month of bond execution.
Cases where this provision is explicitly mentioned in the judgment/order text; may not be exhaustive. To view the complete list of cases mentioning this section, Click here.
Provisions expressly mentioned in the judgment/order text.
Perishable and hazardous goods disposal: officers may promptly dispose of seized items due to perishability, hazard or rapid depreciation.
Under Section 67(8) of the Andhra Pradesh GST Act, the proper officer is empowered to promptly dispose of seized goods that are perishable, hazardous, or liable to rapid depreciation, taking into account perishability, hazard, depreciation, storage constraints and other relevant considerations. A Schedule lists specified classes of goods subject to such disposal, including salts, raw hides, newspapers, menthol, lighter fuel, batteries, petroleum products, dangerous drugs, bulk drugs and chemicals, pharmaceuticals, fireworks, red sander, sandalwood, all taxable goods in chapters 1-24 of the Customs Tariff, unclaimed/abandoned rapidly depreciating goods, and goods not provisionally released within one month of bond execution.
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