In re T.S.R. & Co. (GST AAR Tamilnadu)
The Tamil Nadu Authority for Advance Ruling (AAR) examined the GST classification of “Pooja Panneer” (Rose Water) manufactured and supplied by the applicant for use in Hindu, Jain, Sikh and other Indian rituals such as abhishek, deity cleaning, sprinkling, consecration, and aarti welcome. The applicant sought a ruling on whether the product, marketed as “Pooja Rose Water / Panneer” in small retail packs, qualified as exempt “puja samagri” under Notification No. 10/2025-Central Tax (Rate).
The applicant submitted that the product consisted of deionized/RO water mixed with natural rose distillate or rose essence without alcohol or cosmetic actives and was sold exclusively for devotional use through pooja stores and temple counters. It argued that the product should be treated as “puja samagri” similar to panchamrit and chandan tika and therefore exempt from GST under Entry 167 of Notification No. 10/2025. The applicant also relied on CBIC clarification regarding exemption of Gangajal used in puja and argued that the list of puja samagri in the notification was illustrative and not exhaustive.
During the hearing, the applicant informed the Authority that the product was presently classified under HSN 33019060 and taxed at 18% GST. The applicant further contended that the product was predominantly used for pooja purposes and alternatively argued that it could also fall under Chapter 22 as water with trace synthetic rose perfume. The Authority, however, noted that Chapter 22 dealt with beverages fit for consumption.
