Section 141: Procedure in respect of seized goods

Q: What does Section 141 of The Central Goods and Services Tax Rules, 2017 (GST) deal with?

Section 141 GST pertains to "Procedure in respect of seized goods". It is part of the The Central Goods and Services Tax Rules, 2017, a legislation enacted by the Parliament of India. Section 141 of The Central Goods and Services Tax Rules, 2017 (GST) governs procedure in respect of seized goods. As verified on 19 May 2026.

Q: Is Section 141 GST still in force?

Yes, Section 141 of the The Central Goods and Services Tax Rules, 2017 is currently in force across the Republic of India.

Q: What is धारा 141 GST?

धारा 141 GST is the Devanagari Hindi reference for Section 141 of the The Central Goods and Services Tax Rules, 2017. Section 141 of The Central Goods and Services Tax Rules, 2017 (GST) governs procedure in respect of seized goods. As verified on 19 May 2026.

Q: What is Dhara 141 GST?

Dhara 141 GST is the Roman Hindi reference for Section 141 of the The Central Goods and Services Tax Rules, 2017. "Dhara" means "Section" in Hindi. Section 141 of The Central Goods and Services Tax Rules, 2017 (GST) governs procedure in respect of seized goods. As verified on 19 May 2026.

Q: How to cite Section 141 of The Central Goods and Services Tax Rules, 2017?

Cite as: "Section 141, The Central Goods and Services Tax Rules, 2017 (GST)" in legal briefs. For academic writing, use the BlueBook format: The Central Goods and Services Tax Rules, 2017, § 141 (India).

Law on Tips Editorial Board

(1)

Where the goods or things seized are of perishable or hazardous nature, and if the taxable person pays an amount equivalent to the market price of such goods or things or the amount of tax, interest and penalty that is or may become payable by the taxable person, whichever is lower, such goods or, as the case may be, things shall be released forthwith, by an order in FORM GST INS-05, on proof of payment.

(2)

Where the taxable person fails to pay the amount referred to in sub-rule (1) in respect of the said goods or things, the [proper officer] [Substituted 'Commissioner' by Notification No. G.S.R. 199(E), dated 23.3.2020 (w.e.f. 19.6.2017).] may dispose of such goods or things and the amount realized thereby shall be adjusted against the tax, interest, penalty, or any other amount payable in respect of such goods or things.

[Chapter - XVIII] [Inserted 'Chapter XVII, Chapter XVIII and Chapter XIX' by Notification No. G.S.R. 819(E), dated 1.7.2017 (w.e.f. 19.6.2017).] Demands and Recovery