Overview

• Salted or spiced popcorn will attract 5% GST regardless of packaging; caramel popcorn remains at 18%.
• The measures were cleared at the Council’s 56th meeting led by Finance Minister Nirmala Sitharaman, with implementation on September 22, 2025.
• India will move from four rates to two principal slabs of 5% and 18%, alongside a new 40% rate for designated sin and luxury goods.
• Health and life insurance premiums have been exempted from GST under the revised framework.
• Related classifications were clarified, including moving cream buns to the 5% slab to resolve earlier inconsistencies.