The GST Council has recommended varying GST rates on popcorn depending on its flavour and packaging. While pre-packaged popcorn mixed with salt and spices will have 12% GST, the same popcorn will be taxed at 5% GST if sold unpackaged. Popcorn with sugar, like caramel-coated popcorn, will attract a higher GST of 18% as it'll be considered a sugar confectionery.