AAR Clarifies Tax Classification for Puja-Use Rose Water Packs

M/s. T.S.R. & Co. manufactures and sells “Pooja Panneer” (rose water), which is specially meant for use in religious ceremonies and rituals followed in Hindu, Jain, Sikh, and other Indian traditions. This product is mainly used for abhishek, cleaning of idols and deities, sprinkling during prayers, consecration, and welcoming during aarti.

The product is packaged and marketed as “Pooja Rose Water / Panneer” in small retail packs meant specifically for puja and ritual purposes.

The applicant has asked for an advance ruling on the following issue:

“What is the appropriate tariff classification under GST HSN of Pooja Panneer (rose water) supplied exclusively for puja/ritual use, marketed as “Pooja Rose Water / Panneer”, in small retail packs?”

After examining the matter, the authority ruled that the applicant’s product, marketed as “Pooja Rose Water / Panneer” and supplied exclusively for puja and ritual purposes in small retail packs, would be classified under tariff heading 3301 90 79.