Reduced rate of IGST on Food preparations put up in unit containers and intended for free distribution to economically weaker sections of the society under a programme duly approved by the Central Government or any State Government.

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....tion No. 40/2017-Integrated Tax (Rate) New Delhi, the 18th October, 2017 G.S.R. 1311 (E).- In exercise of the powers conferred by sub-section (1) of section 5 of the Integrated Goods and Services Tax Act, 2017 (13 of 2017), the Central Government, on the recommendations of the Council, hereby notifies the rate of the integrated tax of 5 per cent on inter-State supplies of goods, the description ....

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....supplier of such 2[goods] produces a certificate from an officer not below the rank of the Deputy Secretary to the Government of India or the Deputy Secretary to the State Government or the Deputy Secretary in the Union Territory concerned to the effect that such 2[goods] have been distributed free to the economically weaker sections of the society under a programme duly approved by the Central Go....