Classification of Goods — the applicant, seeking an advance ruling in respect of the following question.

What will be the correct HSN code and consequently rate of GST applicable on “Ready to cook popcorn premix i.e. Popcorn Maize with edible oil and salt”, sold in retail pack size ranging from 30 grams to 350 grams.

Held that— We find that 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 we agree with the contention of the applicant that their product in question is covered under Chapter 2008 19 90 of the GST Tariff and attracts IGST @ 12% and CGST & SGST @6 % each.—Shah Nanji Nagsi Exports Private Limited, In Re… [2019] 09 TAXLOK.COM 083 (AAR-Maharashtra)