GST amendment: Gene therapy added and 'pre-packaged and labelled' redefined, altering classification and compliance obligations. The notification inserts Gene Therapy into the Schedule as a new serial entry and replaces the Explanation's clause defining pre-packaged and labelled to mean retail commodities not exceeding twenty-five kilograms or twenty-five litres that are 'pre-packed' under the Legal Metrology Act, 2009 and bear the required package or label declarations; the amendment is effective retrospectively from 16th January, 2025.
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.
GST amendment: Gene therapy added and 'pre-packaged and labelled' redefined, altering classification and compliance obligations.
The notification inserts Gene Therapy into the Schedule as a new serial entry and replaces the Explanation's clause defining pre-packaged and labelled to mean retail commodities not exceeding twenty-five kilograms or twenty-five litres that are "pre-packed" under the Legal Metrology Act, 2009 and bear the required package or label declarations; the amendment is effective retrospectively from 16th January, 2025.
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