Seeks to reduce GST 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 vide Notification No 39/2017 Central Tax (Rate) Dated 18th October, 2017

[TO BE PUBLISHED IN PART II, SECTION 3, SUB-SECTION (i) OF THE GAZETTE
OF INDIA, EXTRAORDINARY]
GOVERNMENT OF INDIA
MINISTRY OF FINANCE
(Department of Revenue)
Notification No. 39/2017-Central Tax (Rate)

New Delhi, the 18th October, 2017

G.S.R. (E).- 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 intraState
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:-

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.

Download Notification in PDF

Download TaxHeal Mobile App