Gene Therapy tax entry and pre-packaged goods definition amended under Uttarakhand GST notification with retrospective effect. The Uttarakhand Government amends the State GST exemption notification by inserting Gene Therapy in the Schedule as a new entry taxable at 30 per cent. It also substitutes the definition of pre-packaged and labelled commodities to cover retail-sale commodities of not more than 25 kg or 25 litre that are pre-packed under the Legal Metrology Act, 2009 and whose package or label must bear the required declarations. The amendment is given retrospective effect from 16 January 2025.