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of <h1>Jharkhand sets 2.5% GST rate for certain food items distributed free to disadvantaged groups under specific programs.</h1> The Jharkhand State Government, under the Jharkhand Goods and Services Tax Act, 2017, has set a state tax rate of 2.5% for intra-State supplies of certain food preparations. These goods, classified under tariff items 19 or 21, are intended for free distribution to economically disadvantaged groups under government-approved programs. Suppliers must provide certification from a designated government officer confirming the distribution within five months of supply. This notification, effective from October 18, 2017, outlines the conditions and requirements for the tax rate application.
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