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        Case ID :
        GST - States

        Amendment in Notification No. 2/2017- Tax (Rate), dated the 8th July, 2017 - S.O 161 - Jammu and Kashmir SGST

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        Gene therapy added to GST Schedule, and 'pre-packaged and labelled' redefined for retail commodities under legal metrology. The notification inserts Gene Therapy as a new entry in the GST Schedule and substitutes the Explanation to define 'pre-packaged and labelled' as commodities intended for retail sale containing not more than 25 kg or 25 litres that are 'pre-packed' under the Legal Metrology Act, 2009, where the package or an affixed label must carry the prescribed declarations under that Act and its rules.
                          Cases where this provision is explicitly mentioned in the judgment/order text; may not be exhaustive. To view the complete list of cases mentioning this section, Click here.
                            Provisions expressly mentioned in the judgment/order text.

                                Gene therapy added to GST Schedule, and 'pre-packaged and labelled' redefined for retail commodities under legal metrology.

                                The notification inserts Gene Therapy as a new entry in the GST Schedule and substitutes the Explanation to define "pre-packaged and labelled" as commodities intended for retail sale containing not more than 25 kg or 25 litres that are "pre-packed" under the Legal Metrology Act, 2009, where the package or an affixed label must carry the prescribed declarations under that Act and its rules.


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