Pooja Panneer (Rose Water) Not Exempt as Puja Samagri: Tamil Nadu AAR Classifies It Under 3301 9079 at 18% GST
The Tamil Nadu Authority for Advance Ruling, in the matter of In re T.S.R. & Co., examined how "Pooja Panneer" (Rose Water), sold in small retail packs for puja and ritual use, should be classified under GST, and whether it can claim the exemption for "puja samagri". The Authority ruled that the product falls under tariff item 3301 9079 and attracts 18% GST (CGST 9% and SGST 9%).
The Applicant and the Question
M/s T.S.R. & Co., Kumbakonam, Thanjavur District, Tamil Nadu, manufactures Pooja Panneer (rose water) used in Hindu, Jain, Sikh and other Indian rituals such as abhishek, deity cleaning or sprinkling, consecration and aarti welcome. It paid the application fee of Rs.5,000 each under sub rule (1) of Rule 104 of the CGST Rules, 2017 and SGST Rules, 2017. The question put was: what is the appropriate GST tariff classification of Pooja Panneer (rose water) supplied exclusively for puja or ritual use, marketed as "Pooja Rose Water / Panneer", in small retail packs?
No remarks were received from the State or Central authorities, so it was taken that no proceedings were pending. The query was found to fall under clause (a) of Section 97(2) of the CGST Act, 2017 and was admitted. A personal hearing took place on 27.03.2026, attended by Mr. G. Shanmugham, Advocate, as authorised representative.