Exemption on intra-State supplies of goods of "Gene Therapy" - Substitute the meaning of "pre-packaged and labelled" - Seeks to amend Notification No. 2/2017- Central Tax (Rate), dated the 28th June, 2017 - 02/2025 - Central GST (CGST) Rate

MINISTRY OF FINANCE (Department of Revenue) NOTIFICATION NO. 02/2025- CENTRAL TAX (RATE) New Delhi, the 16th January, 2025 G.S.R. 53(E). In exercise of the powers conferred by sub-section (1) of section 11 of the Central Goods and Services Tax Act, 2017 (12 of 2017) , the Central Government, on being satisfied that it is necessary in the public interest so to do, on the recommendations of the Council, hereby makes the following further amendments 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), vide number G.S.R. 674(E), dated the 28th June, 2017 , namely:- In the said notification, - (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. [F. No. 190354/2/2025-TRU] AMREETA TITUS, Dy. Secy. Note :- The principal notification No. 2/2017- Central Tax (Rate), dated the 28th June, 2017, was published in the Gazette of India, Extraordinary, Part II, Section 3, Sub-section (i), vide number G.S.R. 674(E), dated the 28 th June, 2017 , and was last amended vide notification No. 3/2024 Central Tax (Rate), dated the 12th July, 2024, published in the Gazette of India, Extraordinary, Part II, Section 3, Sub-section (i) vide number G.S.R. 399(E), dated the 12th July, 2024.