Reduced UTGST rate for unit packed food for free distribution enables concessional intra State supply subject to certification. A concessional Union Territory GST rate is applied to intra State supplies of food preparations in unit containers meant for free distribution to economically weaker sections, including Fortified Rice Kernel and related food inputs, provided the supplier furnishes a certificate from an officer not below Deputy Secretary confirming free distribution under a government approved programme within five months of supply or such extended period as the competent tax officer allows.