GST on Pre-mix popcorn maize (com kernels) packed with edible oil & salt

In re Gourmet Popcornica LLP (GST AAR Tamilnadu) Q1.What would be the accurate HSN code and consequently, the rate off GST applicable on pre-mix popcorn maize packed with edible oil and salt? Whether the same can be classified under HSN Heading 2008 and whether the same shall be chargeable to tax at the rate of 12%? A1. The pre-mix popcorn maize (com kernels) packed with edible oil and salt supplied by the applicant is classified under CTH 20081990. A2. If so, whether the said rate of Goods and Services Tax rate of 12% is applicable retrospectively with effect from 1st July 2017? A2. The appli...