State tax on food distributions subject to certification and timeframe, reduced rate applies for approved free distribution programmes. Notification fixes a State tax rate of 2.5 per cent on intra State supplies of food preparations in unit containers intended for free distribution under an approved Central or State programme, conditional on the supplier producing, within five months (or extended period allowed by the jurisdictional commissioner), a Deputy Secretary level certificate confirming free distribution; tariff classification follows the First Schedule to the Customs Tariff Act, 1975 and the notification is effective from 18th October, 2017.
Cases where this provision is explicitly mentioned in the judgment/order text; may not be exhaustive. To view the complete list of cases mentioning this section, Click here.
Provisions expressly mentioned in the judgment/order text.
State tax on food distributions subject to certification and timeframe, reduced rate applies for approved free distribution programmes.
Notification fixes a State tax rate of 2.5 per cent on intra State supplies of food preparations in unit containers intended for free distribution under an approved Central or State programme, conditional on the supplier producing, within five months (or extended period allowed by the jurisdictional commissioner), a Deputy Secretary level certificate confirming free distribution; tariff classification follows the First Schedule to the Customs Tariff Act, 1975 and the notification is effective from 18th October, 2017.
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