Reduced rate of UTGST 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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.... Notification No. 39/2017-Union Territory Tax (Rate) New Delhi, the 18th October, 2017 G.S.R. 1312 (E).- In exercise of the powers conferred by sub-section (1) of section 7 of the Union Territory Goods and Services Tax Act, 2017 (14 of 2017), the Central Government, on the recommendations of the Council, hereby notifies the Union territory tax rate of 2.5 per cent on intra-State supplies of good....

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.... 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 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 Government, or any State Govern....