Moscow, July 1: Hosts Russia stunned pre-tournament favourites Spain 4-2 (1-1) via penalty shootouts here on Sunday to enter the quarter-finals of the FIFA World Cup 2018.

Earlier, Russia's Sergei Ignashevich's own goal in the 12th minute opened Spain's account before Artem Dzyuba struck in the 41st minute to equalise the issue.

In the penalty shootout, Koke and Lago Aspas missed their attempts for Spain while the Russians converted their first four spot kicks.

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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.