18% GST rate applicable on Supply of popcorn

In re Shyarn Sundar Sharma (GST AAR Uttar Pradesh) Q-1 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? Ans- The HSN code of the product namely ‘Popcorn’ is 19041090 Attracting Rate of Tax @9% each under Central and State Tax (cumulatively 18%) as per Sl.No. 15 of schedule III of Notification No. 01/2017 – Central Tax (Rate) dated 28.06.2017 as amended. FULL TEXT OF ORDER OF AUTHORITY OF ADVANCE RULING, UTTAR PRADESH ORDER UNDER SECTION 98(4) OF THE CGST ACT, 2017 ...