Definition of pre-packaged and labelled tightened; Gene Therapy added to the state tax rate schedule. The notification amends the rate Schedule by adding Gene Therapy as a listed entry under chapter 30 and replaces the Explanation to redefine 'pre-packaged and labelled' as commodities intended for retail sale that are 'pre-packed' under the Legal Metrology Act, where the package or label must bear the statutory declarations; an upper packaging size threshold is specified. The amendment is effective from 16 January 2025.
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Definition of pre-packaged and labelled tightened; Gene Therapy added to the state tax rate schedule.
The notification amends the rate Schedule by adding Gene Therapy as a listed entry under chapter 30 and replaces the Explanation to redefine "pre-packaged and labelled" as commodities intended for retail sale that are 'pre-packed' under the Legal Metrology Act, where the package or label must bear the statutory declarations; an upper packaging size threshold is specified. The amendment is effective from 16 January 2025.
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