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of <h1>IGST exempted on inter-State supplies for Gene Therapy; updated definition for pre-packaged goods under Legal Metrology Act.</h1> The Central Government has amended Notification No. 2/2017-Integrated Tax (Rate) to grant an absolute exemption from Integrated Goods and Services Tax (IGST) on inter-State supplies of goods related to 'Gene Therapy.' This amendment includes the insertion of 'Gene Therapy' under S. No. 105A in the schedule. Additionally, the definition of 'pre-packaged and labelled' has been updated to include commodities intended for retail sale, not exceeding 25 kg or 25 liters, and requiring declarations under the Legal Metrology Act, 2009. This notification is effective immediately.
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