Seeks to reduce GST 2.5% rate 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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..... RIAT: FINANCE DEPARTMENT (EXPENDITURE SECTION) Notification No. 39/2017-State Tax (Rate) Imphal, the 18th October, 2017 5/19/2017-FD(TAX).- In exercise of the powers conferred by sub-section (1) of section 9 of the Manipur Goods and Services Tax Act, 2017 (3 of 2017) , The Government of Manipur, on the recommendations Of the Council, hereby notifies the state tax rate of 2. .....

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..... approved by the Central Government or State Government. 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 .....

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