Authority classifies "Ready to cook popcorn premix" under HSN 2008 19 90, subject to 12% IGST, 6% CGST & SGST.

The Authority classified the "Ready to cook popcorn premix" under HSN 2008 19 90, subject to an IGST rate of 12% and CGST & SGST at 6% each. The decision was based on the product being considered an edible part of plants prepared with added ingredients, specifically salt and oil, for popcorn production. The ruling clarified the correct HSN code and applicable GST rates for the product, resolving the classification dispute under the GST Tariff.

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Issues: Classification of "Ready to cook popcorn premix" under the GST Tariff and determination of the correct HSN code and applicable GST rate.

Analysis:
1. Facts and Contention - As per the Applicant:
The applicant imports popcorn maize, which is mixed with edible oil and salt, packed in fixed-weight pouches, and sold to prepare instant popcorn. The applicant argues that this product falls under HSN 2008 as an edible part of the plant prepared with oil and salt.

2. Contention - As per the Concerned Officer:
The officer acknowledges the import of popcorn maize mixed with oil and salt, suggesting classification under HSN 2008. The officer also presents alternative chapter headings under which maize products may be classified, accompanied by applicable GST rates.

3. Observations:
The Authority notes that maize is a cereal plant with various uses, including for human consumption and animal feed. The applicant imports maize under the correct classification but modifies it by mixing with oil and salt for popcorn production. The Authority distinguishes between maize varieties and their uses, such as sweet corn and popcorn.

4. Analysis of Classification:
While maize falls under different chapter headings based on its form, the Authority agrees that the applicant's product is ready-to-eat popcorn mixed with salt and oil. Referring to Chapter 2008 of the GST Tariff, the product is considered an edible part of plants prepared with added ingredients, justifying classification under HSN 2008 19 90 with an applicable IGST rate of 12% and CGST & SGST at 6% each.

5. Conclusion:
After extensive deliberations, the Authority determines the correct HSN code for the "Ready to cook popcorn premix" as 2008 19 90, attracting GST at the specified rates. The order clarifies the classification and applicable GST for the product based on the provided details and legal provisions.

This detailed analysis of the judgment addresses the issues raised regarding the classification of the "Ready to cook popcorn premix" under the GST Tariff, emphasizing the specific arguments presented by the applicant and the concerned officer, along with the Authority's observations and final decision on the correct HSN code and applicable GST rates.

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