The Authority for Advance Ruling had ruled that ready to eat popcorn shall attract 18% GST. A Surat based manufacturer had approached the Advance Ruling Authority for seeking clarification on the product and Authority had placed it under 18% bracket. The AAR had held that the product fits under the description ‘Prepared foods obtained by the roasting of cereal’ and covered by ‘Serial No 15 of Schedule III of Notification 1/2017.
