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    <title>Specifying the goods which may be disposed off by the proper officer after its seizure.</title>
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    <description>Under sub-section (8) of section 67 of the Maharashtra Goods and Services Tax Act, 2017, the proper officer may promptly dispose of specified classes of seized goods-on grounds of perishable or hazardous character, rapid depreciation, storage constraints or other relevant considerations. The notified Schedule identifies categories subject to disposal, including hygroscopic substances, raw hides, periodicals, certain chemicals and pharmaceuticals, batteries, petroleum products, dangerous drugs, fireworks, specified forest products, taxable goods in Chapters 1-24, rapidly depreciating unclaimed goods, and goods provisionally released but not taken within one month of bond execution.</description>
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