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    <title>Reduced rate of UTGST 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 concessional Union Territory GST rate is applied to intra State supplies of food preparations in unit containers meant for free distribution to economically weaker sections, including Fortified Rice Kernel and related food inputs, provided the supplier furnishes a certificate from an officer not below Deputy Secretary confirming free distribution under a government approved programme within five months of supply or such extended period as the competent tax officer allows.</description>
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