Central Tax (Rate) Notification No 39 of 2017 dt 18th October, 2017 under GST

Posted on 21 April 2023 Category : Notifications

Notification no 39/2017 Central Tax (Rate) date on 18th October, 2017, GST

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.

The extract of GST Notification No. 39/2017- Central Tax (Rate) is given below:

Notification No. 39/2017- Central Tax (Rate), GST

[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.	Tariff item,	Description of				Condition
No	sub- heading,		Goods
.	heading or
	Chapter
(1)	(2)		(3)			(4)

1.	19 or 21	Food				When the supplier of such food preparations produces
		preparations			put	a certificate from an officer not below the rank of the
		up	in		unit	Deputy Secretary to the Government of India or the
		containers			and	Deputy Secretary to the State Government or the
		intended for free				Deputy Secretary in the Union Territory concerned to
		distribution			to	the effect that such food preparations have been
		economically				distributed free to the economically weaker sections of
		weaker		sections		the society under a programme duly approved by the
		of	the	society		Central Government or the State Government
		under			a	concerned, within a period of five months from the
		programme duly				date of supply of such goods or within such further
		approved by the				period as the jurisdictional commissioner of the
		Central				Central tax or jurisdictional commissioner of the State
		Government			or	tax, or jurisdictional officer of the Union Territory
		any		State		Tax as the case maybe, may allow in this regard.
		Government.

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.

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