Ministry of Finance has issued Notification No. 02/2025–Union Territory Tax (Rate) on January 16, 2025, under the Union Territory Goods and Services Tax Act, 2017. This notification amends the earlier Notification No. 2/2017–Union Territory Tax (Rate) by adding Gene Therapy (HSN Code 30) to the exempted goods list. Additionally, it revises the definition of “pre-packaged and labelled” goods for retail sales. The new definition applies to commodities in packages not exceeding 25 kg or 25 liters and aligns with labeling requirements under the Legal Metrology Act, 2009. These changes aim to ensure regulatory compliance and streamline the application of GST exemptions. The notification comes into immediate effect and follows the amendments last made on July 12, 2024.
MINISTRY OF FINANCE
(Department of Revenue)
Notification No. 02/2025- Union Territory Tax (Rate) | Dated: 16th January, 2025
G.S.R. 54(E).— In exercise of the powers conferred by sub-section (1) of section 8 of the Union Territory Goods and Services Tax Act, 2017 (14 of 2017), the Central Government, 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-Union Territory Tax (Rate), dated the 28th June, 2017, published in the Gazette of India, Extraordinary, Part II, Section 3, Subsection (i), vide number G.S.R.711(E), dated the 28thJune, 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-Union Territory 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. 711(E), dated the 28th June, 2017, and was last amended vide notification No. 03/2024-Union Territory 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. 401(E), dated the 12th July, 2024.
