Clause 1

1. In exercise of the powers conferred by sub-section (1) of section 9 of the Central Goods and Services Tax Act, 2017 (12 of 2017), the Central Government, on the recommendations of the Council, hereby notifies the central tax rate of 2.5 per cent on intra- State supplies of goods, the description of which is specified in column (3) of the Table below, falling under the tariff item, sub-heading, heading or Chapter, as the case may be, as specified in the corresponding entry in column (2), subject to the condition specified in column (4) of the Table below, namely:- Table Sl. Tariff item, Description of Condition No sub- heading, Goods . heading or Chapter

(1) (2) (3) (4)

1. 19 or 21 Food When the supplier of such food preparations produces preparations put a certificate from an officer not below the rank of the up in unit Deputy Secretary to the Government of India or the containers and Deputy Secretary to the State Government or the intended for free Deputy Secretary in the Union Territory concerned to distribution to the effect that such food preparations have been economically distributed free to the economically weaker sections of weaker sections the society under a programme duly approved by the of the society Central Government or the State Government under a concerned, within a period of five months from the programme duly date of supply of such goods or within such further approved by the period as the jurisdictional commissioner of the Central Central tax or jurisdictional commissioner of the State Government or tax, or jurisdictional officer of the Union Territory any State Tax as the case maybe, may allow in this regard. Government.

Explanation. –

(1) In this notification, “tariff item”, “sub-heading” “heading” and “Chapter” shall mean respectively a tariff item, heading, sub-heading and Chapter as specified in the First Schedule to the Customs Tariff Act, 1975 (51 of 1975).

(2) The rules for the interpretation of the First Schedule to the said Customs Tariff Act, 1975, including the Section and Chapter Notes and the General Explanatory Notes of the First Schedule shall, so far as may be, apply to the interpretation of this notification.