State GST amendment adds gene therapy to the taxable schedule and tightens pre packaged labelling rules immediately. The State Tax (Rate) schedule is amended to insert a new entry for Gene Therapy at S.No.105A with the specified State GST rate, and the Explanation is revised to redefine 'pre-packaged and labelled' to mean commodities intended for retail sale containing not more than 25 kg or 25 litre that are 'pre-packed' under the Legal Metrology Act, 2009 and bear the required declarations; the notification is effective immediately.
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State GST amendment adds gene therapy to the taxable schedule and tightens pre packaged labelling rules immediately.
The State Tax (Rate) schedule is amended to insert a new entry for Gene Therapy at S.No.105A with the specified State GST rate, and the Explanation is revised to redefine "pre-packaged and labelled" to mean commodities intended for retail sale containing not more than 25 kg or 25 litre that are 'pre-packed' under the Legal Metrology Act, 2009 and bear the required declarations; the notification is effective immediately.
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