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    <title>GST State tax rate of 2.5 per cent on intra-State supplies of goods, on Food preparations put up in unit containers.</title>
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    <description>Notification 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 a Central or State Government approved programme, contingent on the supplier producing, within five months (or extended period allowed by the jurisdictional commissioner), a certificate from an officer not below the rank of Deputy Secretary verifying free distribution; interpretation of tariff terms follows the First Schedule to the Customs Tariff Act, 1975.</description>
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