Tax classification: Gene therapy added to state GST schedule and pre-packaged definition revised, effective immediately. Insertion into the State GST rate schedule adds Gene Therapy under a new entry S. No. 105A with the applicable rate, and the Explanation is amended to substitute the definition of 'pre-packaged and labelled' to mean commodities for retail sale not exceeding 25 kg or 25 litre that are 'pre-packed' under the Legal Metrology Act, 2009 and bear the declarations required by that Act; the notification is effective immediately.
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Tax classification: Gene therapy added to state GST schedule and pre-packaged definition revised, effective immediately.
Insertion into the State GST rate schedule adds Gene Therapy under a new entry S. No. 105A with the applicable rate, and the Explanation is amended to substitute the definition of 'pre-packaged and labelled' to mean commodities for retail sale not exceeding 25 kg or 25 litre that are 'pre-packed' under the Legal Metrology Act, 2009 and bear the declarations required by that Act; the notification is effective immediately.
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