GOVERNMENT OF INDIA
MINISTRY OF FINANCE
(Department of Revenue)
Notification No. 02/2025- Central Tax (Rate)
New Delhi, the 16thJanuary, 2025
G.S.R. ......(E).- In exercise of the powers conferred by sub-section (1) of section 11 of the CentralGoods and Services Tax Act, 2017 (12 of 2017), the Central Government, on being satisfied that it is necessaryin the public interest so to do, on the recommendations of the Council, hereby makes the following furtheramendments in the notification of the Government of India, Ministry of Finance (Department of Revenue), No.2/2017- Central Tax (Rate), published in the Gazette of India, Extraordinary, Part II, Section 3, Sub-section (i),videnumber G.S.R. 674(E), dated the 28thJune, 2017, namely:-
(a) in the Schedule, after S. No. 105 and the entries relating thereto, the following S. No. and entries shall be inserted, namely: -
|
“105A |
30 |
Gene Therapy”, |
(b) in the Explanation, for clause (ii) and the proviso appended to it, the following clause shall be substituted, namely:-
“(ii) The expression ‘pre-packaged and labelled’ means all commodities that are intended for retail sale and containing not more than 25 kg or 25 litre, which are ‘pre-packed’ as defined in clause (l) of section 2 of the Legal Metrology Act, 2009 (1 of 2010) where, the package in which the commodity is pre-packed or a label securely affixed thereto is required to bear the declarations under the provisions of the Legal Metrology Act, 2009 (1 of 2010) and the rules made thereunder.”.
2. This notification shall come into force with immediate effect.
