New GST on Popcorn in India: Tax for Packaged and Loose Forms
- The new GST rates for popcorn in India vary based on whether it is loose, packaged, or flavored.
- Loose/plain popcorn has a GST rate of 5%, packaged and branded popcorn is taxed at 12%, and flavored or caramelized popcorn is taxed at 18%.
- Caramelized popcorn is taxed at 18% because it is considered a prepared food product.
- Popcorn sold in cinemas, especially if flavored, usually attracts an 18% GST rate.
- Sellers can claim Input Tax Credit on raw materials used in popcorn production if they are registered under GST.
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
(Old GST Rates – Applicable Until 21st September)
| 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 | 12% |
| Flavored or caramelised popcorn | 2106 | 18% |
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.
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 caramelized or flavored popcorn involves added sugar, butter, cheese, or other ingredients, it’s classified as a prepared food product.
- Therefore, the caramelised popcorn gst rate india is 18%, falling under HSN Code 2106.
- This rate also applies to other gourmet or flavored varieties sold in cafes, multiplexes, or premium stores.
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 18% GST, even though it’s often served fresh. The classification is based on its ingredients and pricing, not whether it’s freshly popped.
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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 18% GST, even though it’s often served fresh. The classification is based on its ingredients and pricing, not whether it’s freshly popped.
Explore a Free Demo of – Best Inventory Management Software For Small Business
