The GST Council has issued a clarification on the confusion regarding GST rates applicable to salted, caramel and spiced popcorns. The earlier rates dictated 5% GST on salted popcorn, 12% on packaged and 18% on caramel popcorn. However, with the newly-announced GST reforms, GST on salted/spiced popcorns is 5%, whether sold loose or packaged. Caramel popcorn will be taxed 18%.