New GST on Popcorn in India: Tax for Packaged and Loose Forms
- The GST rate on popcorn in India is 5% for loose, packaged, and flavoured/caramelized forms under the applicable classification.
- Popcorn sold in cinemas is also subject to the applicable GST rate based on its classification.
- Businesses can claim eligible Input Tax Credit on GST paid on inputs used for popcorn production, subject to 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.
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New GST Rate on Popcorn in India
The Government of India is updating GST rates effective after 22 Sep 2025. Below are the expected new GST rates for Popcorn (no compensation cess).
Old GST Rate on Popcorn – Plain vs. Flavored
Correct old GST rates (before 22 September 2025):
| Type of Popcorn | HSN Code | GST Rate |
|---|---|---|
| Loose/plain popcorn (non-branded) | 1005/1102 | 5% |
| Packaged and branded popcorn | 1904 | 5% |
| Flavored or caramelised popcorn | 2106 | 5% |
Type of Popcorn
HSN Code
GST Rate
Type of Popcorn
HSN Code
GST Rate
Type of Popcorn
HSN Code
GST Rate
So, the standard popcorn gst rate varies depending on branding, packaging, and flavoring.
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What is the GST on Popcorn in India?
The gst on popcorn in india depends on whether it’s packaged or sold loose, plain or flavored. The GST rate ranges from 5% to 18% depending on how it’s processed and marketed.
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GST Rate on Popcorn – Plain vs. Flavored
| Type of Popcorn | HSN Code | GST Rate |
|---|---|---|
| Loose/plain popcorn (non-branded) | 1005 / 1102 | 5% |
| Packaged and branded popcorn | 1904 | 5% |
| Flavored or caramelised popcorn | 2106 | 5% |
Type of Popcorn
HSN Code
GST Rate
Type of Popcorn
HSN Code
GST Rate
Type of Popcorn
HSN Code
GST Rate
The GST rate on popcorn is 5% across loose, packaged, and flavored forms under the applicable classification.
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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
Most popcorn sold at movie theatres is:
- Packaged or flavored
- Sold as part of a food and beverage service
Popcorn sold in cinemas attracts 5% GST under the applicable classification. The GST rate is based on the product classification and not whether it is freshly popped.
GST on Popcorn Sold in Cinemas
Most popcorn sold at movie theatres is:
- Packaged and flavored
- Sold as part of a food and beverage service
Thus, it attracts 5% GST under the applicable popcorn classification. The classification is based on the product category and ingredients, not whether it is freshly popped.
