Reduced GST rate for food preparations distributed free to economically weaker sections, subject to certification and distribution proof. Notification prescribes a concessional State GST rate on intra State supplies of food preparations in unit containers intended for free distribution to economically weaker sections under programmes approved by the Central or State Government, conditional upon production of a Deputy Secretary level certificate verifying free distribution within the prescribed time or any extension allowed by the Commissioner; references to tariff items and interpretation follow the First Schedule to the Customs Tariff Act, 1975.