GST state tax on food preparations in unit containers applies for free distribution upon production of prescribed certificate within time. Notification 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 a Central or State Government approved programme, contingent on the supplier producing, within five months (or extended period allowed by the jurisdictional commissioner), a certificate from an officer not below the rank of Deputy Secretary verifying free distribution; interpretation of tariff terms follows the First Schedule to the Customs Tariff Act, 1975.