Gene Therapy exemption and revised pre-packaged goods definition reshape the Uttar Pradesh SGST notification framework. The Uttar Pradesh SGST exemption notification is amended to insert a new Schedule entry for Gene Therapy and to revise the definition of 'pre-packaged and labelled' goods. The substituted definition applies to commodities intended for retail sale and containing not more than 25 kg or 25 litre, which are pre-packed under the Legal Metrology Act, 2009 and required to bear statutory declarations on the package or label. The amendment is deemed to have come into force with effect from 16 January 2025.
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Provisions expressly mentioned in the judgment/order text.
Gene Therapy exemption and revised pre-packaged goods definition reshape the Uttar Pradesh SGST notification framework.
The Uttar Pradesh SGST exemption notification is amended to insert a new Schedule entry for Gene Therapy and to revise the definition of "pre-packaged and labelled" goods. The substituted definition applies to commodities intended for retail sale and containing not more than 25 kg or 25 litre, which are pre-packed under the Legal Metrology Act, 2009 and required to bear statutory declarations on the package or label. The amendment is deemed to have come into force with effect from 16 January 2025.
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