https://www.taxtmi.com/caselaws?id=420325 The AAR determined that 'Ready to Eat' popcorn should be classified under HSN code 1904 (prepared foods obtained by swelling or roasting cereals) rather than under 2008 or 2106. This classification was based on the manufacturing process involving swelling of corn through heating, which aligns with the specifications in tariff heading 1904. Following this classification, the applicable GST rate for retail sales of 'Ready to Eat' popcorn was established at 9% SGST and 9% CGST. en-us Tue, 29 Mar 2022 00:00:00 +0530 Tue, 01 Apr 2025 16:01:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=420325 The AAR determined that 'Ready to Eat' popcorn should be classified under HSN code 1904 (prepared foods obtained by swelling or roasting cereals) rather than under 2008 or 2106. This classification was based on the manufacturing process involving swelling of corn through heating, which aligns with the specifications in tariff heading 1904. Following this classification, the applicable GST rate for retail sales of 'Ready to Eat' popcorn was established at 9% SGST and 9% CGST. Case-Laws GST Tue, 29 Mar 2022 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=420325