5% GST on Food Inputs of Food Preparations for Free Distribution to Economically Weaker Sections | Notification
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- By Chetan Kulasri
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- Last Updated on 19 January, 2025

Notification No. 03/2025-Central Tax (Rate) dated 16th January, 2025
The CBIC has issued notification to provide that 5% GST shall be levied on food inputs of food preparations under HSN 19 or 21 that are supplied for food preparations intended for free distribution to economically weaker sections under a government program subject to the existing conditions.
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