State tax on food aid applies to unit-packed food for government-approved free distribution upon certified proof of distribution. Notification under the Madhya Pradesh GST Act prescribes a state tax 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 government approved programmes, applicable to goods classifiable under tariff items 19 or 21, conditional on the supplier producing within five months (or within an extended period allowed by the jurisdictional commissioner) a certificate from a Deputy Secretary level officer confirming free distribution; customs tariff interpretation rules apply.
Cases where this provision is explicitly mentioned in the judgment/order text; may not be exhaustive. To view the complete list of cases mentioning this section, Click here.
Provisions expressly mentioned in the judgment/order text.
State tax on food aid applies to unit-packed food for government-approved free distribution upon certified proof of distribution.
Notification under the Madhya Pradesh GST Act prescribes a state tax 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 government approved programmes, applicable to goods classifiable under tariff items 19 or 21, conditional on the supplier producing within five months (or within an extended period allowed by the jurisdictional commissioner) a certificate from a Deputy Secretary level officer confirming free distribution; customs tariff interpretation rules apply.
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