State tax on intra State supplies of unit packaged food for free distribution is subject to certification and timing conditions. Notification under section 9(1) of the Sikkim GST Act prescribes a concessional state tax for intra State supplies of unit packaged food preparations intended for free distribution to economically weaker sections under a government approved programme, conditional on the supplier producing, within five months (or such extended period as the jurisdictional commissioner allows), a Deputy Secretary level certificate confirming free distribution; tariff classifications and Customs Tariff interpretative rules apply for identifying the goods.