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.

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..... t 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-S .....

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..... 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 .....

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..... irst 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) .....

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