Reduced rate of IGST on Food preparations put up in unit containers and intended for free distribution to economically weaker sections of the society under a programme duly approved by the Central Government or any State Government. - 40/2017 - Integrated GST (IGST) Rate

Reduced IGST for food distributions requires a Deputy Secretary certificate confirming free distribution under approved government programmes.

A concessional integrated tax rate of five per cent applies to specified inter-State supplies of food preparations in unit containers for free distribution to economically weaker sections, Fortified Rice Kernel for ICDS-like schemes, and related food inputs, provided the supplier furnishes, within five months (or such extended period as allowed by the jurisdictional commissioner/officer), a Deputy Secretary-level certificate confirming free distribution under a programme approved by the Central, State or Union Territory Government; tariff terms are to be interpreted with reference to the First Schedule to the Customs Tariff Act, 1975.