Notify the State Tax rate of 2.5 per cent on intra-State supplies of goods Food preparations put up in unit containers.

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.... 39/2017-State Tax (Rate) No.EXN-F(10)-40/2017.- In exercise of the powers conferred by sub-section (1) of section 9 of the Himachal Pradesh Goods and Services Tax Act, 2017 (12 of 2017), the Governor of Himachal Pradesh, on the recommendations of the Council, is pleased to notify the state tax rate of 2.5 per cent on intra-State supplies of goods, the description of which is specified in colum....

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....vernment concerned to the 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 jurisdiction....