State tax on free food distributions applies to packaged food for economically weaker sections, subject to official certification. A state tax of 2.5 per cent is imposed on intra State supplies of food preparations in unit containers under tariff headings 19 or 21 intended for free distribution to economically weaker sections under a government approved programme, conditional on the supplier producing a certificate from an officer not below Deputy Secretary confirming free distribution within five months of supply or such extended period as allowed by the jurisdictional Commissioner; tariff terms and interpretive rules of the First Schedule to the Customs Tariff Act, 1975 apply.