GST Rate on Food Packages Distributed to Economically Weaker Sections under Govt Approved Programmes Reduced [Read Notification]

The Central Government, on Thursday notified that only five per cent Goods and Services Tax (GST) is leviable 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.

Earlier, the rate applicable was eighteen per cent.

The reduced rate is applicable when the supplier of such food preparations 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 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 State tax, or jurisdictional officer of the Union Territory Tax, as the case maybe, may allow in this regard.

Read the full text of the Notification below.

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