Reduced GST rate for free-distributed food preparations requires supplier certificate proving program distribution to qualify for concessional tax. Concessional State GST applies to food preparations in unit containers intended for free distribution to economically weaker sections under a government approved programme, conditional on the supplier producing within five months (or any extended period allowed by the jurisdictional commissioner) a certificate from an officer not below Deputy Secretary confirming such free distribution; tariff classification and interpretation follow the First Schedule to the Customs Tariff Act, 1975.