Reduced GST rate on specified food for free distribution to economically weaker sections, subject to official certification requirement. Notification under section 9(1) of the Delhi GST Act prescribes a 2.5 percent State Tax on intra State supplies of food preparations under tariff items 19 or 21 when supplied in unit containers for free distribution to economically weaker sections under an approved government programme, conditional on supplier producing within five months a certificate from an officer of at least Deputy Secretary rank confirming such free distribution, subject to commissioner granted extensions; tariff terms are to be interpreted per the First Schedule to the Customs Tariff Act, 1975.