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    <title>Reduction of tax rate from 12 percent to 5 percent in respect of Pushtaahar supplied to economically weaker section</title>
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    <description>A state tax rate of 2.5% applies to intra State supplies of food preparations in unit containers for free distribution to economically weaker sections under a government approved programme, conditioned on the supplier producing within five months (or extended period allowed by the jurisdictional commissioner) a Deputy Secretary certificate confirming free distribution; interpretation of tariff terms follows the First Schedule to the Customs Tariff Act, 1975.</description>
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