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    <title>Reduced rate of GST on Food preparations put up in unit containers and intended for free distribution to economically weaker sections of the society under a programme duly approved by the Central Government or any State Government.</title>
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    <description>A reduced central GST rate is prescribed for food preparations put up in unit containers intended for free distribution to economically weaker sections under government approved programmes, also covering Fortified Rice Kernel and related food inputs; the supplier must produce a Deputy Secretary level certificate within five months (or extended period allowed by the jurisdictional commissioner) confirming free distribution, and tariff classification follows the First Schedule to the Customs Tariff Act, 1975.</description>
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