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    <title>8713</title>
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    <description>A concessional GST rate applies to carriages for disabled persons, whether motorised or non motorised, by inclusion in Schedule I; the concession is operative from the date specified in the cited notification and treats both motorised and manually propelled carriages as eligible for the reduced tax treatment under the amended schedule.</description>
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      <description>A concessional GST rate applies to carriages for disabled persons, whether motorised or non motorised, by inclusion in Schedule I; the concession is operative from the date specified in the cited notification and treats both motorised and manually propelled carriages as eligible for the reduced tax treatment under the amended schedule.</description>
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