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    <description>Notification under the Madhya Pradesh GST Act prescribes a state tax rate of 2.5 per cent on intra State supplies of food preparations in unit containers intended for free distribution to economically weaker sections under government approved programmes, applicable to goods classifiable under tariff items 19 or 21, conditional on the supplier producing within five months (or within an extended period allowed by the jurisdictional commissioner) a certificate from a Deputy Secretary level officer confirming free distribution; customs tariff interpretation rules apply.</description>
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