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    <description>The Authority for Advance Ruling classified &#039;Popcorn&#039; under tariff item 1904 10 90 as &quot;Prepared foods obtained by the roasting of cereal.&quot; The applicable GST rate for &#039;Popcorn&#039; was determined to be 18% (9% CGST and 9% SGST) under HSN code 19041090, as per Notification No. 1/2017-Central Tax (Rate) dated 28.06.2017.</description>
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