AAR: ‘Pre-Mix Popcorn’ maize packed with edible oil & salt, taxable at 12%

Tamil Nadu AAR classifies pre-mix popcorn maize (corn kernels) packed with edible oil and salt supplied by the applicant under CTH 20081990 attracting a tax rate of 12% GST; Applicant is engaged in processing and packaging of maize corn kernels together with oil, salt and some added flavours ‘specifically packed for popcorn vending machines and not for retail sale’; Notes that applicant is classifying pre-mix popcorn packets under HSN 2106 9099 and discharging GST at 18%;...