https://www.taxtmi.com/article/detailed?id=13264 GST recommendations treat salted/spiced popcorn as Namkeen under CTH 21069099 and caramel popcorn as sugar confectionery under CTH 1704, yet HSN Explanatory Notes and the First Schedule classification principles indicate that cereal preparations obtained by swelling or roasting that retain their essential cereal character-even when seasoned or lightly sugar-coated-remain within heading 1904, excluding only products where sugar is present in proportions that give the product the character of sugar confectionery. en-us Mon, 30 Dec 2024 10:49:42 +0530 Mon, 30 Dec 2024 10:59:29 +0530 TaxTMI RSS Generator https://www.taxtmi.com/article/detailed?id=13264 GST recommendations treat salted/spiced popcorn as Namkeen under CTH 21069099 and caramel popcorn as sugar confectionery under CTH 1704, yet HSN Explanatory Notes and the First Schedule classification principles indicate that cereal preparations obtained by swelling or roasting that retain their essential cereal character-even when seasoned or lightly sugar-coated-remain within heading 1904, excluding only products where sugar is present in proportions that give the product the character of sugar confectionery. Articles Goods and Services Tax - GST Mon, 30 Dec 2024 10:49:42 +0530 https://www.taxtmi.com/article/detailed?id=13264