Gene therapy inclusion in state tax schedule; pre-packaged and labelled definition clarified, changing tax applicability for packaged retail goods. Amendment inserts a new Schedule entry 105A adding Gene Therapy to the State tax (rate) notification and substitutes Explanation clause (ii) to redefine 'pre-packaged and labelled' as commodities for retail sale of not more than 25 kg or 25 litre that are 'pre-packed' under the Legal Metrology Act, 2009 and bear required declarations. The amendment is made under section 11(1) of the Gujarat Goods and Services Tax Act, 2017 and comes into force with immediate effect.
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Gene therapy inclusion in state tax schedule; pre-packaged and labelled definition clarified, changing tax applicability for packaged retail goods.
Amendment inserts a new Schedule entry 105A adding Gene Therapy to the State tax (rate) notification and substitutes Explanation clause (ii) to redefine "pre-packaged and labelled" as commodities for retail sale of not more than 25 kg or 25 litre that are 'pre-packed' under the Legal Metrology Act, 2009 and bear required declarations. The amendment is made under section 11(1) of the Gujarat Goods and Services Tax Act, 2017 and comes into force with immediate effect.
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