Definition of pre-packaged and labelled expanded to cover retail pre-packed goods under Legal Metrology, altering GST notification scope. The notification inserts Gene Therapy into the Schedule by adding a new serial entry after S. No. 105 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 and require the statutory declarations on the package or a securely affixed label; the amendment takes immediate effect.
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Provisions expressly mentioned in the judgment/order text.
Definition of pre-packaged and labelled expanded to cover retail pre-packed goods under Legal Metrology, altering GST notification scope.
The notification inserts Gene Therapy into the Schedule by adding a new serial entry after S. No. 105 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 and require the statutory declarations on the package or a securely affixed label; the amendment takes immediate effect.
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