If you are a moviegoer
But if the F&B is booked along with the tickets, then it will be taxed at 12% or 18%. (same as principal supply i.e tickets)
Why?
Because movie tickets below Rs100 are taxed at 12% while above Rs 100 tickets are taxed at 18%
In summary, don't book popcorns, cold drinks from online aggregators like BMS, Paytm etc. Buy them directly from the multiplex counters. more