豊橋市東七根町の「道の駅とよはし」は、直営のポップコーン専門店「Me POPCORN」で、豊橋発祥の有楽製菓（東京）のチョコレート菓子「ブラックサンダー」を使った新商品「ブラックサンダーキャラメルポップコーン」の販売を始めた。1個380円。

Dried corn kernels are readily available from most supermarkets. Commercially-produced ready-to-cook popcorn kernels are also available, sealed in bags that you just put in the microwave.

Caramel popcorn, on the other hand, falls under a different category due to its sugar content. This variant is classified as “sugar confectionery” under HS code 1704 90 90 and attracts an 18% GST.

“When popcorn is mixed with sugar (caramel popcorn), its essential character changes to that of a sugar confectionery, and would therefore attract 18 percent GST,” the Finance Minister clarifie ...

However, when popcorn is mixed with sugar (caramel popcorn), its essential character changes to that of sugar confectionery. As per the clarification, it would be classifiable under HS 1704 90 90 ...

The hullabaloo revolves around how popcorn is categorized based on its flavouring. The Finance Minister clarified the reasoning behind taxing caramel popcorn at 18%, stating that products with ...

Non-branded popcorn mixed with salt and spices will attract a 5% GST, pre-packaged and branded popcorn will fall under the 12% GST bracket, and caramel popcorn, categorised as sugar confectionery, ...