Seek to make amendments (Fifth Amendment, 2018) to the CGST Rules, 2017; and to specify goods which may be disposed off by the proper officer after its seizure.

G.S.R……(E).- In exercise of the powers conferred by section 164 of the Central Goods and

Services Tax Act, 2017 (12 of 2017), the Central Government hereby makes the following

rules further to amend the Central Goods and Services Tax Rules, 2017, namely:-

(1) These rules may be called the Central Goods and Services Tax (Fifth Amendment) Rules,

2018.

(2) Save as otherwise provided, they shall come into force on the date of their publication in

the Official Gazette.

2. In the Central Goods and Services Tax Rules, 2017, -