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of <h1>UP Government Sets 2.5% State Tax on Select Goods for Free Distribution Under UP-GST Act, 2017.</h1> The notification issued by the Uttar Pradesh government under the UP-GST Act, 2017, sets a state tax rate of 2.5% on certain intra-state supplies of goods, effective from October 18, 2017. The specified goods include food preparations in unit containers intended for free distribution to economically weaker sections under government-approved programs. Suppliers must provide a certificate from a designated government officer confirming the distribution. The notification aligns with the Customs Tariff Act, 1975, for interpretation purposes and outlines conditions for compliance within a specified timeframe.
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