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    <description>An amendment inserts Gene Therapy into the State Tax (Rate) schedule as a new taxable entry. The Explanation is substituted to define pre-packaged and labelled as commodities intended for retail sale that are pre-packed under the Legal Metrology Act, 2009, requiring package or label declarations and limited to containers not exceeding 25 kg or 25 litre. The notification is effective from 16th January, 2025.</description>
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