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<h1>Punjab Sets 2.5% Tax on Packaged Food for Free Distribution; Certificate Required Within 5 Months for Compliance.</h1> The Government of Punjab, through the Department of Excise and Taxation, has set a state tax rate of 2.5% on intra-state supplies of food preparations packaged in unit containers. These goods are intended for free distribution to economically weaker sections under government-approved programs. Suppliers must provide a certificate from a Deputy Secretary-level officer confirming the distribution within five months of supply, or within an extended period allowed by tax authorities. This notification, effective from October 18, 2017, aligns with the provisions of the Punjab Goods and Services Tax Act, 2017.