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of <h1>Tamil Nadu sets 2.5% GST on specific food supplies for free distribution under government programs, requires certification.</h1> The Tamil Nadu Government issued a notification under the Tamil Nadu Goods and Services Tax Act, 2017, setting a state tax rate of 2.5% on intra-State supplies of certain food preparations. These goods, classified under tariff items 19 or 21, are intended for free distribution to economically weaker sections under government-approved programs. Suppliers must provide certification from a designated government officer confirming the distribution within five months of supply, or within an extended period allowed by the relevant tax commissioner. The notification aligns with the Customs Tariff Act, 1975, for interpretation purposes.
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