The HSN code of the product namely “Popcorn” is 19041090 attracting 18%GST.
Classification of goods— In the instant case, applicant is presently unregistered and planning to initiate a business of manufacturing and sale of eatable item ready to eat 'Popcorn' with various flavors in retail packs under the Brand name 'Yo Popcorn'. The applicant has sought advance ruling as to “What should be the classification and GST rate on supply of Popcorn under Notification No. 01/2017-Central Tax (Rate) dated 28.06.2017 amended till date?”
It is observed that the product in question i.e. 'POP CORN' is manufactured from maize corn by heating in an electric kettle and due to the heat of kettle, they turn into puffed corns/popcorns and then to make it palatable other ingredients like salt and turmeric powder are added to it and a negligible quantity of oil is also used for the purpose of sticking the salt and turmeric on the maize/corn.
Held that—The HSN code of the product namely “Popcorn” is 19041090 attracting rate of tax @18% as per Sl. No. 15 of Schedule III of Notification No. 1/2017-Central Tax (Rate) dated 28.06.2017.
The HSN code of the product namely “Popcorn” is 19041090 attracting 18%GST.
Classification of goods— In the instant case, applicant is presently unregistered and planning to initiate a business of manufacturing and sale of eatable item ready to eat 'Popcorn' with various flavors in retail packs under the Brand name 'Yo Popcorn'. The applicant has sought advance ruling as to “What should be the classification and GST rate on supply of Popcorn under Notification No. 01/2017-Central Tax (Rate) dated 28.06.2017 amended till date?”
It is observed that the product in question i.e. 'POP CORN' is manufactured from maize corn by heating in an electric kettle and due to the heat of kettle, they turn into puffed corns/popcorns and then to make it palatable other ingredients like salt and turmeric powder are added to it and a negligible quantity of oil is also used for the purpose of sticking the salt and turmeric on the maize/corn.
Held that—The HSN code of the product namely “Popcorn” is 19041090 attracting rate of tax @18% as per Sl. No. 15 of Schedule III of Notification No. 1/2017-Central Tax (Rate) dated 28.06.2017.