GST rate on free-distribution food preparations applies when supplier furnishes government certification within the prescribed period. Notification prescribes a state tax rate on intra State supplies of food preparations in unit containers intended for free distribution to economically weaker sections under programmes approved by the Central or State Government. The rate applies to goods classifiable under the First Schedule (tariff headings 19 or 21) and is conditional on the supplier producing a certificate from an officer of at least Deputy Secretary rank confirming free distribution, to be furnished within five months of supply or within any extended period allowed by the jurisdictional tax commissioner. Interpretation follows the First Schedule rules to the Customs Tariff Act, 1975.