Reduced GST rate for food distributions: suppliers must produce Deputy Secretary certification to qualify for relief. Notification allows a reduced state GST rate on specified food preparations when supplied intra State for free distribution under Central or State Government approved programmes, subject to the supplier producing, within five months of supply (or such extended time as the jurisdictional commissioner allows), a Deputy Secretary level certificate confirming distribution; tariff classifications follow the First Schedule to the Customs Tariff Act, 1975 and its interpretative rules.
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.
Reduced GST rate for food distributions: suppliers must produce Deputy Secretary certification to qualify for relief.
Notification allows a reduced state GST rate on specified food preparations when supplied intra State for free distribution under Central or State Government approved programmes, subject to the supplier producing, within five months of supply (or such extended time as the jurisdictional commissioner allows), a Deputy Secretary level certificate confirming distribution; tariff classifications follow the First Schedule to the Customs Tariff Act, 1975 and its interpretative rules.
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