The GST Council clarified the taxation on popcorn, confirming that pre-packed, ready-to-eat popcorn will attract a 12% GST. If caramelised (with sugar), the tax rate increases to 18%. Popcorn mixed with salt and spices, resembling namkeens, will continue to attract a 5% GST if not pre-packaged and labelled. The clarification was issued by the CBIC, with no change in the existing tax rates.