Tax rate schedule amendment adds Gene Therapy and revises 'pre-packaged and labelled' definition, effective immediately. The notification inserts Gene Therapy as a new entry in the State Tax (Rate) Schedule and substitutes clause (ii) of the Explanation to define 'pre-packaged and labelled' as commodities intended for retail sale that are pre-packed under the Legal Metrology Act, 2009, where the package or label must bear the declarations required by that Act and rules. The amendment is effective immediately.
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Provisions expressly mentioned in the judgment/order text.
Tax rate schedule amendment adds Gene Therapy and revises 'pre-packaged and labelled' definition, effective immediately.
The notification inserts Gene Therapy as a new entry in the State Tax (Rate) Schedule and substitutes clause (ii) of the Explanation to define "pre-packaged and labelled" as commodities intended for retail sale that are pre-packed under the Legal Metrology Act, 2009, where the package or label must bear the declarations required by that Act and rules. The amendment is effective immediately.
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