Japan enter pre-quarters despite losing to Poland
Volgograd, June 28: Japan lost 0-1 to Poland in their final Group H contest here on Thursday but still managed to go through to the FIFA World Cup pre-quarterfinals.
Following the loss, thanks to Jan Bednarek's 59th-minute strike, Japan have four points -- the same as third-placed Senegal but the Asian powerhouse are ranked second in the group on the basis of fair play (number of yellow and red cards collected)
Colombia, who defeated Senegal 1-0 in Samara, topped Group H with six points.
Poland have three points from three games and are in the fourth and final spot in the group.
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GST Council clarifies on popcorn taxation
Jaisalmer, Dec 21: The GST Council on Saturday agreed to issue a clarification on the taxation of popcorn, stating that pre-packed and labelled ready-to-eat snacks will attract a 12% tax, while an 18% GST will be levied if the popcorn is caramelised.
There is no change in the tax rate for popcorn, and the GST Council has decided that the Central Board of Indirect Taxes and Customs (CBIC) will issue a circular clarifying the current taxation regime for popcorn.
"Ready-to-eat popcorn," which is mixed with salt and spices and has the essential character of namkeens, currently attracts a 5% GST if it is not pre-packaged and labelled.
If it is supplied as pre-packaged and labelled, a 12% GST is levied.
However, when popcorn is mixed with sugar (caramel popcorn), its essential character changes to that of a sugar confectionery, and it would therefore be classified under HS 1704 90 90, attracting an 18% GST, as per the clarification.
