The Central Board of Indirect Taxes and Customs(CBIC) notified that 5% GST payable on Food preparations put up in unit containers, intended for free distribution to economically weaker sections of society. In exercise of the powers conferred by sub-section (1) of section 9 of the Central Goods and Services Tax Act, 2017, the Central Government, on the recommendations of the Council, amended the notification No. 39/2017-Central Tax (Rate), dated the 18th October 2017 which says, “the central tax rate of 2.5 percent 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.”
Source Taxscan
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