New GST on Popcorn in India: Tax for Packaged and Loose Forms
- The popcorn GST rate depends on the type of popcorn, ingredients, preparation, and applicable HSN classification.
- Popcorn classified under applicable food product categories may attract 5% GST.
- The popcorn HSN code and GST rate should be determined based on whether the product is plain, flavoured, caramelised, or prepared/supplied in a specific manner.
- Popcorn sold in cinemas is also subject to the applicable GST rate based on its classification and nature of supply.
- Businesses can claim eligible Input Tax Credit on GST paid on inputs used for popcorn production, subject to applicable GST conditions.
- Sellers must maintain proper invoices and records to ensure GST compliance.
Popcorn isn’t just a movie-time snack anymore—it’s a booming retail product sold in malls, cinemas, grocery stores, and online. Whether you sell or consume it, understanding the popcorn gst rate is important for accurate pricing and compliance under GST in India.
Track Popcorn Batch Expiry Across Cinema and Retail Counters
Join our guided walkthrough to see how BUSY can transform your business operations.
New GST Rate on Popcorn in India
The GST rate on popcorn depends on its preparation, ingredients, packaging, and applicable HSN classification. Below are the applicable GST rates before and after the latest GST changes.
| Type of Popcorn | HSN Code | GST Rate From 22 Sep 2025 | Rate Before 22 Sep 2025 |
|---|---|---|---|
| Ready-to-eat popcorn mixed with salt and spices (non pre-packaged and labelled) | 2106 | 5% | 5% |
| Ready-to-eat popcorn mixed with salt and spices (pre-packaged and labelled) | 2106 | 5% | 12% |
| Caramel popcorn / sugar-coated popcorn | 1704 | 5% | 18% |
| Plain popcorn / popcorn kernels | Applicable HSN based on classification | Applicable rate based on classification | Applicable rate based on classification |
Type of Popcorn
HSN Code
GST Rate From 22 Sep 2025
Rate Before 22 Sep 2025
Type of Popcorn
HSN Code
GST Rate From 22 Sep 2025
Rate Before 22 Sep 2025
Type of Popcorn
HSN Code
GST Rate From 22 Sep 2025
Rate Before 22 Sep 2025
Type of Popcorn
HSN Code
GST Rate From 22 Sep 2025
Rate Before 22 Sep 2025
Note: Ready-to-eat popcorn mixed with salt and spices is classified under HSN 2106. Before 22 September 2025, loose popcorn attracted 5% GST while pre-packaged and labelled popcorn attracted 12% GST; from 22 September 2025, both are taxed at a uniform 5% GST. Caramel popcorn, classified under HSN 1704, was reduced from 18% to 5% GST from the same date.
Get a Free Trial – Best GST Accounting Software For Small Business
What is the GST on Popcorn in India?
The gst on popcorn in India depends on the type of popcorn, ingredients, preparation, packaging, and applicable HSN classification. The GST rate may vary from 5% to 18% depending on whether the popcorn is plain, salted, caramelised, or supplied as a packaged food product.
Get a Free Trial – Best Accounting Software For Small Business
Scan Popcorn Product Barcodes for Faster Counter Billing
* No credit card required
GST Rate on Popcorn – Plain vs. Flavored
| Type of Popcorn | HSN Code | GST Rate From 22 Sep 2025 | Rate Before 22 Sep 2025 |
|---|---|---|---|
| Popcorn mixed with salt and spices (other than pre-packaged and labelled) | 2106 | 5% | 5% |
| Popcorn mixed with salt and spices (pre-packaged and labelled) | 2106 | 12% | 12% |
| Caramel popcorn / sugar-coated popcorn | 1704 | 5% | 18% |
Type of Popcorn
HSN Code
GST Rate From 22 Sep 2025
Rate Before 22 Sep 2025
Type of Popcorn
HSN Code
GST Rate From 22 Sep 2025
Rate Before 22 Sep 2025
Type of Popcorn
HSN Code
GST Rate From 22 Sep 2025
Rate Before 22 Sep 2025
The GST rate on popcorn depends on its ingredients, preparation, packaging, and applicable HSN classification. Salted/spiced popcorn and caramelised popcorn may attract different GST rates based on their classification.
Get a Free Trial – Best GST Accounting Software For Small Business
GST on Caramel Popcorn and Flavored Varieties
If you’re wondering about the GST on caramel popcorn, here’s what applies:
- Since caramelised or flavored popcorn involves added sugar, butter, cheese, or other ingredients, it is classified as a processed popcorn product.
- Caramelised popcorn and flavored popcorn attract 5% GST under the applicable classification.
- This rate also applies to other gourmet or flavored popcorn varieties sold in cafes, multiplexes, or premium stores.
GST on Popcorn Sold in Cinemas
Popcorn sold at movie theatres may attract GST based on the nature of supply, ingredients, and applicable GST classification.
- Popcorn supplied as part of a food service at cinemas is taxed according to the applicable service classification.
- Packaged or flavoured popcorn sold separately is taxed based on its applicable HSN classification.
The applicable GST rate depends on the product category and nature of supply, not merely whether the popcorn is freshly popped or sold in a cinema.
