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If it is pre-packed, labelled and ready-to-eat (branded popcorn), a 12 per cent tax would be levied. However, another rate will be applicable for caramel popcorn, which will attract 18 per cent GST.
The party posted, "She was trying to say that Caramel popcorn is sweet; therefore, it is charged 18%." "By that logic will she increase the tax on Sweet Pongal to 18% next?," the Congress Kerala said.
However, when popcorn is mixed with sugar (caramel popcorn), its essential character changes to that of sugar confectionery. As per the clarification, it would be classifiable under HS 1704 90 90 ...