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of <h1>Delhi Government adds Gene Therapy to tax schedule at 30% rate, revises pre-packaged goods definition</h1> The Delhi Government amended its State Tax (Rate) notification under the Delhi Goods and Services Tax Act, 2017. The amendment adds Gene Therapy to the tax schedule at 30% rate under serial number 105A. Additionally, the definition of 'pre-packaged and labelled' commodities is revised to include retail items not exceeding 25 kg or 25 liters that comply with Legal Metrology Act requirements for package declarations and labeling. The notification takes immediate effect and was issued by the Lieutenant Governor on recommendations of the Council.
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