State tax rate on packaged food for free distribution subject to supplier certificate of distribution within a specified period. Notification prescribes a State tax rate of 2.5 per cent on intra State supplies of food preparations put up in unit containers for free distribution to economically weaker sections under a Central or State Government approved programme, subject to the supplier producing a certificate from an officer not below Deputy Secretary confirming free distribution within five months of supply or within any extended period allowed by the jurisdictional commissioner; tariff classification and interpretation follow the First Schedule to the Customs Tariff Act, 1975.