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2019 (4) TMI 1603 - AAR - GSTClassification of goods - rate of GST - Ready to cook popcorn premix i.e. Popcorn Maize with edible oil and salt - HELD THAT:- It is the kernel of maize which are used as sweet corn or popcorn. In the case of sweet corn, the kernels are generally soft and are consumed by steaming, boiling, etc. and consumed with or without butter, condiments, etc. However the popcorn variety of maize generally has hard kernels which swell up and burst open when heated. These hard kernels can be mixed with butter, salt, caramel etc which gives rise to flavoured popcorn - while maize is covered under 10059000, maize flour is covered under 1102 20 00. The product imported by the applicant in the subject case is nothing but ready to use Popcorn mixed with salt and oil and needs only to be Microwaved/heated, etc for direct consumption - the kernels of corn/maize are edible parts of a plant and the same are mixed with oil and salt in order to be used for making of popcorn. Thus, the product in question is covered under Chapter 2008 19 90 of the GST Tariff and attracts IGST @ 12% and CGST & SGST @ 6 % each.
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