An innocuous tub of popcorn at a movie hall could soon snowball into a wrangle at the counter because of a peculiarity introduced in the way that the goods and services tax (GST) applies to the various flavours.

Consumers of their favourite movie-hall snack will be gob-smacked to learn that caramelised popcorn will be taxed at 18 per cent from now on, while the less popular salted or spiced versions will be charged at just 5 per cent.

Blame it on the quirks of a tax system that likens caramelised popcorn to a sugar confectionery and charges it at the higher rate under chapter 17 of the Harmonized System of Nomenclature (HSN) that is universally used to classify goods.

“When popcorn is mixed with sugar thereby changing its character to a sugar confectionery (e.g. caramel popcorn), it would be classifiable under HS 1704 9090 and attract 18 per cent GST,” says a media release issued after the 55th meeting of the GST Council in Jaisalmer on Saturday.

But here’s the rub: even salted or spiced popcorn will be taxed differently depending on whether they are sold loose or in a pre-packaged and labelled bag.

If it is scooped into a tub and sold loose, it will be charged at 5 per cent. But a pre-packaged and labelled pack of salted or spiced popcorn — purchased for example from small kiosks at malls — will face a 12 per cent levy.

The new tax rate — which will become effective when the changes are notified through an official gazette — will almost certainly create a headache for multiplex owners.

Some tax experts contend the explanation provided by finance minister Nirmala Sitharaman at a news conference and the statement issued by the government still create confusion.