GST concession for free-distributed food requires official certification of distribution within prescribed period. Concessional state tax applies to food preparations in unit containers intended for free distribution under a Central or State government approved programme, contingent on the supplier producing, within five months or an extended period allowed by the jurisdictional commissioner, a certificate from an officer of at least Deputy Secretary rank confirming such free distribution; tariff definitions and interpretation rules of the First Schedule to the Customs Tariff Act, 1975 apply.