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 - Central GST (CGST) Rate

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Gene Therapy exemption for intra-State supplies introduced, and 'pre-packaged and labelled' definition narrowed to retail packages. 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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Provisions expressly mentioned in the judgment/order text.

Gene Therapy exemption for intra-State supplies introduced, and 'pre-packaged and labelled' definition narrowed to retail packages.

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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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 - Central GST (CGST) Rate

Gene Therapy exemption for intra-State supplies introduced, and 'pre-packaged and labelled' definition narrowed to retail packages.

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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 - Central GST (CGST) Rate

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Gene Therapy exemption for intra-State supplies introduced, and 'pre-packaged and labelled' definition narrowed to retail packages.

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