Reduced SGST rate for food preparations for economically weaker sections requires supplier certificate confirming free distribution within prescribed period. The State notifies an SGST rate of 2.5 per cent on intra State supplies of food preparations in unit containers intended for free distribution to economically weaker sections under a Central or State Government approved programme, conditional on the supplier producing a Deputy Secretary's certificate confirming free distribution within five months or such extended period as allowed by the jurisdictional Commissioner, and applies Customs Tariff Act interpretative rules for tariff classification.