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[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 18
th
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 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, 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.
[F.No.354/117/2017- TRU (Pt.III)]

(Mohit Tewari)
Under Secretary to the Government of India.
notifications no 39 2017 central tax rate | iKargos