– By Brijesh Kothary and Saundarya Sinha

Popcorn, a beloved snack for movie enthusiasts and casual snackers, has become a focal point in the ongoing debate over its classification and applicable rate of Goods and Services Tax (GST). On December 21, 2024, Finance Minister Nirmala Sitharaman, chairing the 55th GST Council meeting, briefed the media regarding the clarification to be issued regarding the applicable rate of tax on popcorn based on its preparation and flavour. Popcorn flavoured with salt and spices that are not pre-packaged and labelled are taxed at 5%, while pre-packaged and labelled popcorn fall under the 12% tax rate. Caramel popcorn, categorized as a sugar confectionery, is taxed at the higher rate of 18%. The announcement has provoked backlash from the

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