Rose Water is not Puja Samagri

The Tamil Nadu Authority for Advance Ruling (AAR) held that “Pooja Panneer” or rose water sold in small retail packs cannot be classified as “Puja Samagri” eligible for GST exemption. 

The Authority ruled that the product is appropriately classifiable under HSN 3303 as rose water/perfumed toilet water and is therefore liable to GST at the applicable rate. 

The mere fact that the product is used during religious rituals was held insufficient to alter its tariff classification.