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<h1>Mizoram amends GST rates adding 30% tax on Gene Therapy and revising pre-packaged goods definition</h1> The Mizoram Government issued notification amending the State Tax Rate notification from July 2017 under the Mizoram Goods and Services Tax Act, 2017. The amendment adds 'Gene Therapy' as a new entry (105A) with a 30% tax rate in the Schedule. It also revises the definition of 'pre-packaged and labelled' to include commodities up to 25 kg or 25 liters intended for retail sale that comply with Legal Metrology Act requirements. The amendment took effect from January 16, 2025.