Integrated tax rate of 5% on inter-State supplies of specified goods.
Goods include food preparations for free distribution to economically weaker sections.
Approval needed from Central or State Government for the distribution program.
Supplier must produce a certificate verifying free distribution within five months.
Extension possible upon request to jurisdictional tax authorities.
Clarification provided on terms like "tariff item" and "Chapter".
Issued by Mohit Tewari, Under Secretary to the Government of India.