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Regarding notifying certain goods at the tax rate 2.5 percent under the Delhi Goods and Services Tax Act w.e.f. 18 Oct 2017

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....56)/Fin (Rev-I)/2017-18/DS-VI/762.-In exercise of the powers conferred by sub-section (1) of section 9 of the Delhi Goods and Services Tax Act, 2017 (Delhi Act 03 of 2017), the Lt. Governor of National Capital Territory of Delhi, on the recommendations of the Council, hereby notifies 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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....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....