GST classification on sugar confectionery clarifies taxable scope and exclusions, including guidance on ready-to-eat popcorn. Sugar confectionery is covered by Schedule 3 and attracts the stated GST rate until 21-09-2025, with an explicit list of excluded traditional and regional sweets (mishri, batasha, bura, sakar, khadi sakar, harda, sakariya, gatta, kuliya, elaichidana, lukumdana, various chikkis, sugar makhana, groundnut sweets, gajak and certain boiled confectionery). The entry defines taxable scope by exclusion and is accompanied by an administrative clarification on classification and rate for ready-to-eat popcorn.