Gene therapy classification added; revised 'pre-packaged and labelled' definition narrows retail packaging compliance and obligations. The notification amends the State GST rate Schedule by inserting S. No. 105A for Gene Therapy and substitutes the Explanation to define 'pre-packaged and labelled' as commodities intended for retail sale, containing not more than twenty-five kilograms or twenty-five litres, that are 'prepacked' under the Legal Metrology Act, 2009 and whose package or label must bear the declarations required by that Act; the notification is deemed to be effective from an earlier specified date.
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Gene therapy classification added; revised 'pre-packaged and labelled' definition narrows retail packaging compliance and obligations.
The notification amends the State GST rate Schedule by inserting S. No. 105A for Gene Therapy and substitutes the Explanation to define 'pre-packaged and labelled' as commodities intended for retail sale, containing not more than twenty-five kilograms or twenty-five litres, that are 'prepacked' under the Legal Metrology Act, 2009 and whose package or label must bear the declarations required by that Act; the notification is deemed to be effective from an earlier specified date.
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