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of <h1>Kerala GST Update: Gene Therapy Added, Pre-Packaged Goods Definition Revised Under Legal Metrology Act</h1> The Government of Kerala has amended Notification G.O.(P) No.63/2017/TAXES dated 30th June, 2017, under the Kerala State Goods and Services Tax Act, 2017. Effective from January 16, 2025, the amendment introduces a new entry, 'Gene Therapy,' under Sl. No. 105A in the Schedule. Additionally, it revises the definition of 'pre-packaged and labelled' commodities to include items intended for retail sale, not exceeding 25 kg or 25 liters, as per the Legal Metrology Act, 2009. These changes are made in the public interest following recommendations from the GST Council.
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