GST Rate on “Pooja Oil”: Maharashtra Authority for Advance Ruling Clarifies 5% GST

The applicant, M/s Sapna Hitech Private Limited, is planning to manufacture and sell various branded edible and inedible oils such as sesame oil, soybean oil, groundnut oil, rice bran oil, palm oil, jojoba oil, etc. The company also plans to launch a product called “Pooja Oil”, which is specifically meant for lighting diyas for religious purposes.

The company wanted to know what GST rate would apply to this product under the Maharashtra GST Act, 2017 and the Central GST Act, 2017. Therefore, it filed an application before the Maharashtra Authority for Advance Ruling (AAR) to get clarity on the following question:

“Q. What is the rate of tax on “Pooja oil” under the provision of Maharashtra Goods and Services Tax Act 2017 and Central goods and Services Tax Act 2017 to be manufactured by applicant?”

After examining the matter, the Authority ruled that “Pooja Oil” will be taxed at 5% GST. This 5% consists of 2.5% CGST and 2.5% SGST.

The Authority further clarified that this rate is applicable as per Entry No. 96 of Schedule I of Notification No. 9/2025-Central Tax (Rate) dated September 17, 2025, and it will be effective from September 22, 2025 onward.