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        Cases where this provision is explicitly mentioned in the judgment/order text; may not be exhaustive. To view the complete list of cases mentioning this section, Click here.

        Provisions expressly mentioned in the judgment/order text.

        <h1>Reduced GST rate for unit pack food distributed free to economically weaker sections, subject to Deputy Secretary certificate.</h1> A reduced central GST rate is prescribed for food preparations put up in unit containers intended for free distribution to economically weaker sections under government approved programmes, also covering Fortified Rice Kernel and related food inputs; the supplier must produce a Deputy Secretary level certificate within five months (or extended period allowed by the jurisdictional commissioner) confirming free distribution, and tariff classification follows the First Schedule to the Customs Tariff Act, 1975.

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