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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:-
Table
| Sl. No |
Tariff item, sub- heading, heading or Chapter |
Description of Goods |
Condition |
| (1) |
(2) |
(3) |
(4) |
| 1 |
19 or 21 |
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 |
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 the economically
weaker sections of the society under a programme duly approved by the
Central Government or the State Government concerned, within a period of
five months from the date of supply of such goods or within such further
period as the jurisdictional commissioner of the Central tax or
jurisdictional commissioner of the State tax, or jurisdictional officer
of the Union Territory Tax as the case maybe, may allow in this regard. |
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.
(Mohit Tewari)
Under Secretary to the Government of India.
[F.
No.354/117/2017- TRU (Pt.III)]
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