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of <h1>India Sets 2.5% GST for Specific Food Supplies for Free Distribution Under Government Programs, Per Notification 39/2017.</h1> The Government of India, through Notification No. 39/2017-Central Tax (Rate), has set a reduced GST rate of 2.5% for intra-State supplies of specific food preparations. These goods, listed under tariff items 19 or 21, are intended for free distribution to economically weaker sections under government-approved programs. The notification also covers fortified rice kernel supplies for certain schemes. Suppliers must provide a certificate from a qualified government officer confirming the free distribution of goods within five months from the supply date. The notification includes provisions for interpretation based on the Customs Tariff Act, 1975.
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