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        Cases where this provision is explicitly mentioned in the judgment/order text; may not be exhaustive. To view the complete list of cases mentioning this section, Click here.

        Provisions expressly mentioned in the judgment/order text.

        <h1>GST on hand-propelled and animal-drawn vehicles applies at a scheduled rate until the notified expiry date.</h1> Goods described under tariff 8716 80-hand-propelled vehicles (such as hand carts and rickshaws) and animal-drawn vehicles-are subject to GST under Schedule 2 at the specified rate for the period up to the notified expiry, defining the taxable scope and temporary applicability of that scheduled tax treatment.

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