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    <title>Regarding notifying certain goods at the tax rate 2.5 percent under the Delhi Goods and Services Tax Act w.e.f. 18 Oct 2017</title>
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    <description>Notification under section 9(1) of the Delhi GST Act prescribes a 2.5 percent State Tax on intra State supplies of food preparations under tariff items 19 or 21 when supplied in unit containers for free distribution to economically weaker sections under an approved government programme, conditional on supplier producing within five months a certificate from an officer of at least Deputy Secretary rank confirming such free distribution, subject to commissioner granted extensions; tariff terms are to be interpreted per the First Schedule to the Customs Tariff Act, 1975.</description>
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