GST on hand-propelled vehicles applies under a new notification, covering hand carts, rickshaws and animal-drawn vehicles. GST @ 5% is prescribed w.e.f. 22-09-2025 for goods under tariff heading 8716 80 covering hand propelled vehicles (e.g. hand carts, rickshaws and animal-drawn vehicles) listed in Schedule I pursuant to Notification No. 9/2025-Integrated Tax (Rate) dated 17-09-2025.
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Provisions expressly mentioned in the judgment/order text.
GST on hand-propelled vehicles applies under a new notification, covering hand carts, rickshaws and animal-drawn vehicles.
GST @ 5% is prescribed w.e.f. 22-09-2025 for goods under tariff heading 8716 80 covering hand propelled vehicles (e.g. hand carts, rickshaws and animal-drawn vehicles) listed in Schedule I pursuant to Notification No. 9/2025-Integrated Tax (Rate) dated 17-09-2025.
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