Reduced rate of IGST 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. - 40/2017 - Integrated GST (IGST) Rate

GOVERNMENT OF INDIA MINISTRY OF FINANCE (Department of Revenue) Notification No. 40/2017-Integrated Tax (Rate) New Delhi, the 18th October, 2017 G.S.R. 1311 (E).- In exercise of the powers conferred by sub-section (1) of section 5 of the Integrated Goods and Services Tax Act, 2017 (13 of 2017), the Central Government, on the recommendations of the Council, hereby notifies the rate of the integrated tax of 5 per cent on inter-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. No. Tariff item, sub- heading, heading or Chapter Description of Goods Condition (1) (2) (3) (4) 1. 19 or 21 1 [ (a) 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; (b) Fortified Rice Kernel (Premix) supply for ICDS or similar scheme duly approved by the Central Government or any State Government. ] When the supplier of such 2 [ goods ] 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 2 [ goods ] 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. 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. [F.No.354/117/2017- TRU (Pt.III)] (Mohit Tewari) Under Secretary to the Government of India. *************** NOTES:- 1. Substituted vide NOTIFICATION No. 11/2021-Integrated Tax (Rate) dated 30-09-2021 w.e.f. 01-10-2021 before it was read as 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. 2. Substituted vide NOTIFICATION No. 11/2021-Integrated Tax (Rate) dated 30-09-2021 w.e.f. 01-10-2021 before it was read as food preparations