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 & UNDER SECTION 98(4) OF THE UPGST ACT, 2017

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