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of <h1>Uttarakhand Sets 2.5% State Tax on Food Supplies for Economically Weaker Sections Under GST Act.</h1> The Government of Uttarakhand issued a notification under the Uttarakhand Goods and Services Tax Act, 2017, setting a 2.5% state tax rate on certain intra-state supplies of goods effective from October 18, 2017. This applies specifically to food preparations in unit containers intended for free distribution to economically weaker sections under a government-approved program. Suppliers must provide a certificate from a qualified government officer confirming the distribution within five months of supply, with possible extensions granted by the relevant tax commissioner. The notification aligns with the Customs Tariff Act, 1975, for interpretation purposes.
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