Ready-to-eat popcorn is prepared by swelling maize corn and should attract 18% GST, Telangana Authority for Advanced Ruling (AAR) has clarified. It noted that ready-to-eat popcorn falls under the category of prepared foods obtained by swelling or roasting of cereals or cereal products. It "clearly does not fall under" the category pertaining to preparations of vegetables, fruits, nuts, it added.