Section 147(3) in The Central Goods and Services Tax Rules, 2017
(3)Where the property subject to the attachment or distraint under sub-rule (1) is-(a)an immovable property, the order of attachment or distraint shall be affixed on the said property and shall remain affixed till the confirmation of sale;(b)a movable property, the proper officer shall seize the said property in accordance with the provisions of chapter XIV of the Act and the custody of the said property shall either be taken by the proper officer himself or an officer authorised by him.
