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GST on popcorn 5%-18% depending on classification and character: Council
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Tuesday, 24 December, 2024, 08 : 00 AM [IST]
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Ashwani Maindola, New Delhi
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The GST Council has clarified that ready to eat popcorn which is mixed with salt and spices is classifiable under HS 2106 90 99 and attracts 5% GST if supplied as other than pre-packaged and labelled and 12% GST if supplied as pre-packaged and labelled.
"However, when popcorn is mixed with sugar thereby changing its character to sugar confectionery (e.g. caramel popcorn), it would be classifiable under HS 1704 90 90 and attract 18% GST," reads a statement issued by the council.
The 55th GST Council meeting held in Jaisalmer, Rajasthan, has decided to reduce the GST rate on Fortified Rice Kernel (FRK), classifiable under 1904, to 5%.
Further, it was decided at the meet that concessional 5% GST rate shall be extended 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 programme subject to the existing conditions.
The meeting chaired by Nirmala Sitharaman, Union Minister of Finance, also clarified that pepper whether fresh green or dried pepper and raisins when supplied by an agriculturist is not liable to GST.
The council has further decided to amend the definition of ‘pre-packaged and labelled’ to cover all commodities that are intended for retail sale and containing not more than 25 kg or 25 litre, which are ‘pre-packed’ as defined under the Legal Metrology Act, or a label affixed thereto is required to bear the declarations under the provisions of the Act and rules.
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