18% GST payable on ‘Ready to Eat’ popcorn sold in retail packages

In re Agro Tech Foods Limited (GST AAR Telangana)

What would be the correct HSN classification and consequently rate of GST applicable on ‘Ready to Eat’ popcorn sold in retail packages?

HSN classification is ‘1904’ and the rate of tax is 9% SGST & CGST each.

FULL TEXT OF ORDER OF AUTHORITY OF ADVANCE RULING, TELANGANA

1. M/s. Agro Tech Foods Limited, 31, Sarojini Devi Road, Secunderabad, Rangareddy, Telangana – 500 003 (36AAECA0303M1Z0) has filed an application in FORM GST ARA-01 under Section 97(1) of TGST Act, 2017 read with Rule 104 of CGST/TGST Rules.

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