Concessional state GST on free food distribution - requires certification of distribution within prescribed period to qualify. A concessional State tax rate is notified for intra State supplies of food preparations in unit containers intended for free distribution to economically weaker sections under a government approved programme, conditional on the supplier producing a Deputy Secretary level certificate confirming free distribution. The certificate must be produced within five months of supply or within any extended period allowed by the jurisdictional tax commissioner or officer. Tariff references follow the First Schedule to the Customs Tariff Act, 1975 and its interpretative rules.