Notification specifying the rate of State Tax 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 State/Central Government.

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....The 18th October, 2017 S.R.O. No.504/2017- In exercise of the powers conferred by sub-section (1) of Section 9 of the Odisha Goods and Services Tax Act, 2017 (Odisha Act 7 of 2017), the State Government, on the recommendations of the Goods and Services Tax Council, do hereby notify the State tax rate of 2.5 per cent on intra-State supplies of goods, the description of which is specified in column....

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....effect that such food preparations have been distributed free to the economically weaker sections of the society under a programme duly approved by the Central Government or the State Government concerned, within a period of five months from the date of supply of such goods or within such further period as the jurisdictional commissioner of the Central tax or jurisdictional commissioner of the Sta....