Exemption on intra-State supplies of goods of 'Gene Therapy' - Substitute the meaning of 'pre-packaged and labelled' - Seeks to amend Notification No. 2/2017- Central Tax (Rate), dated the 28th June, 2017 - 02/2025

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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>Gene Therapy exemption for intra-State supplies introduced, and 'pre-packaged and labelled' definition narrowed to retail packages.</h1> The amendment adds an exemption entry for Gene Therapy (S. No. 105A, Chapter 30) to the CGST rate notification and substitutes the Explanation's clause defining 'pre-packaged and labelled' to mean retail-sale commodities up to 25 kg or 25 litre that are 'pre-packed' under the Legal Metrology Act, 2009 and whose package or securely affixed label must bear the statutory declarations. The notification is effective immediately.

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