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of <h1>Gene Therapy Supplies Now Exempt from UTGST; Updates to Pre-Packaged Goods Definition Under Legal Metrology Act 2009</h1> The Central Government has amended Notification No. 2/2017-Union Territory Tax (Rate) to exempt Union Territory Goods and Services Tax (UTGST) on 'Gene Therapy' supplies. This amendment, effective immediately, adds 'Gene Therapy' to the existing schedule under S. No. 105A. Additionally, the definition of 'pre-packaged and labelled' has been updated to include commodities intended for retail sale, containing up to 25 kg or 25 litres, as defined under the Legal Metrology Act, 2009. These packages must bear declarations as required by the Act and its rules.
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