GST on hand-propelled and animal-drawn vehicles applies at a scheduled rate until the notified expiry date. 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.