Gene therapy tax change: amendment adds gene therapy to GST schedule and revises pre packaging definition, effective retrospectively. Amendment inserts Gene Therapy into the Schedule and substitutes the Explanation to define 'pre-packaged and labelled' as retail commodities not exceeding 25 kg or 25 litre that are 'pre-packed' under the Legal Metrology Act, 2009 with packaging or labels required to bear the Act's declarations; the notification is deemed effective from 16 January 2025.