Disposal of perishable seized goods: authorised immediate disposal where hazard, depreciation or storage risks apply under SGST rules. Immediate disposal is authorised for specified classes of goods seized under the State GST regime when their perishable or hazardous nature, rapid depreciation, storage constraints or other considerations render retention impracticable; a schedule lists illustrative categories such as hygroscopic substances, raw hides, periodicals, certain combustibles, batteries, petroleum products, dangerous drugs, bulk drugs, pharmaceuticals, fireworks, protected timbers and broadly taxable goods prone to rapid deterioration. Goods provisionally released on bond but not collected within one month of bond execution are likewise eligible for disposal by the proper officer.