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of <h1>Government Amends GST Notification to Include Gene Therapy and Redefine Pre-packaged and Labelled Commodities Under Section 11</h1> The Himachal Pradesh government amended Notification No. 2/2017-State Tax (Rate) under powers conferred by section 11 of the HP GST Act, 2017. The amendment adds 'Gene Therapy' under S. No. 105A in Schedule 30 and redefines 'pre-packaged and labelled' as retail commodities not exceeding 25 kg or 25 liters that are prepacked as defined in the Legal Metrology Act, 2009, requiring declarations under that Act and its rules. The notification is effective from January 16, 2025.
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