Reduced SGST rate for food distributed to economically weaker sections; supplier must produce certificate confirming free distribution within time. State GST rate set at 2.5% for intra State supplies of food preparations in unit containers intended for free distribution to economically weaker sections under a programme duly approved by the Central or State Government, effective 18 October 2017, subject to the supplier producing, within five months or such extended period as allowed by the jurisdictional Commissioner, a Deputy Secretary level certificate confirming free distribution.