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Rose Water Taxable at 18% GST Because It Was Not Recognised as Puja Samagri
Case Law Details
- Case Name
- In re T.S.R. & Co. (GST AAR Tamilnadu)
- Appeal Number
- Only available for paid members
- Date of Judgement/Order
- Only available for paid members
- Courts
- AAR Tamilnadu, Advance Rulings
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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 p...



