AAR Classifies Rose Water as Perfumery Product

The Tamil Nadu Authority for Advance Ruling held that “Pooja Panneer” (Rose Water), though used predominantly for religious rituals and sold through pooja-related outlets, is classifiable as an aqueous solution of essential oils under Heading 3301. 

The AR hel that it was not as “Puja Samagri.” Consequently, the product attracts GST at 18% and is not eligible for exemption available to specified puja materials.