GST amendment adds Gene Therapy and revises 'pre-packaged and labelled' definition to align with legal metrology requirements. Amendment adds Gene Therapy to the Puducherry GST (Rate) Schedule and replaces the Explanation's clause defining 'pre-packaged and labelled' to mean retail commodities that are pre-packed as per the Legal Metrology Act and whose package or securely affixed label must bear the declarations required by that Act and rules, thereby aligning GST classification with Legal Metrology packaging and labelling obligations.
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Provisions expressly mentioned in the judgment/order text.
GST amendment adds Gene Therapy and revises 'pre-packaged and labelled' definition to align with legal metrology requirements.
Amendment adds Gene Therapy to the Puducherry GST (Rate) Schedule and replaces the Explanation's clause defining "pre-packaged and labelled" to mean retail commodities that are pre-packed as per the Legal Metrology Act and whose package or securely affixed label must bear the declarations required by that Act and rules, thereby aligning GST classification with Legal Metrology packaging and labelling obligations.
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