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    <title>Recommendations of the Council, hereby notifies the State tax rate of 2.5 per cent on Intra-State supplies of goods.</title>
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    <description>Notification under the Chhattisgarh GST Act notifies a State tax rate of 2.5 per cent on intra State supplies of food preparations under tariff headings 19 or 21, when put up in unit containers and intended for free distribution to economically weaker sections under a government approved programme, subject to the supplier producing within five months (or extended period allowed by the jurisdictional commissioner) a certificate from an officer not below Deputy Secretary confirming free distribution under the approved programme; tariff terms are to be interpreted with reference to the First Schedule to the Customs Tariff Act, 1975.</description>
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