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of <h1>Odisha Sets 2.5% State Tax on Packaged Food for Free Distribution to Economically Weaker Sections Under GST Act.</h1> The State Government of Odisha, following the recommendations of the Goods and Services Tax Council, has set a State tax rate of 2.5% on intra-State supplies of specific food preparations. These food items, categorized under tariff items 19 or 21, are packaged in unit containers and intended for free distribution to economically weaker sections under government-approved programs. Suppliers must provide a certificate from a qualified government officer confirming the distribution within five months of supply. This notification aligns with the Odisha Goods and Services Tax Act, 2017, and adheres to the Customs Tariff Act, 1975 for classification.
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