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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....of Revenue) Notification 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....

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....rnment.] ^3[(c) food inputs for (a) above.] When the 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 ....

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....nd the General Explanatory Notes of the First Schedule shall, so far as may be, apply to the interpretation of this notification. [F.No.354/117/2017- TRU (Pt.III)] (Mohit Tewari) Under Secretary to the Government of India.     *************** NOTES:- 1. Substituted vide NOTIFICATION No. 11/2021-Integrated Tax (Rate) dated 30-09-2021 w.e.f. 01-10-2021 before i....