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of <h1>From 22 Sep 2025 GST 5% on carriages for disabled persons, motorised and non-motorised, per Schedule I</h1> From 22 September 2025, specified goods listed in Schedule I attract GST at 5%: carriages for disabled persons, whether motorised or not. The rate change is implemented by the relevant notification dated 17 September 2025 and takes effect on 22 September 2025. The entry treats both mechanically propelled and non-mechanically propelled carriages designed for use by persons with disabilities as taxable goods at the stated concessional rate.
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