Reduced GST rate on specified food preparations where free distribution is certified by a Deputy Secretary within prescribed time. Notification prescribes a reduced state tax rate on intra State supplies of food preparations in unit containers intended for free distribution to economically weaker sections under an approved programme, conditional on the supplier producing, within five months or such extended period allowed by the jurisdictional tax officer, a Deputy Secretary level certificate confirming free distribution; tariff classification follows 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 on specified food preparations where free distribution is certified by a Deputy Secretary within prescribed time.
Notification prescribes a reduced state tax rate on intra State supplies of food preparations in unit containers intended for free distribution to economically weaker sections under an approved programme, conditional on the supplier producing, within five months or such extended period allowed by the jurisdictional tax officer, a Deputy Secretary level certificate confirming free distribution; tariff classification follows the First Schedule to the Customs Tariff Act, 1975 and its interpretative rules.
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