Applicability and calculation of GST charges on a Bundle of Pooja items

[Nitesh Pathak]

Hi, I am starting up a business where in we will be selling a bundle/Kit of few products for eg a Havan Kit whic consists of many Items approx 30-40 Items. Now as per the GST council the Pooja items are fully exempted from GST, however the many of the individual items that will be part of this Kit are taxable under their individual catagory, For ex, Kit contains a pack of white Rice (100Gm), Ghee (250ML), Mango tree wood sticks (1KG), Agar, tagar, Chabila etc.. many of these Items are not explicitly called under exempted list but these have been traditionally used for Pooja services. 

Now the Kit itself also becomes a Pooja Item in itself.. Please suggest How should be calculate and charge the GST, also what HSN/SAC should be used. Or is the entire kit can be considered as an GST exempted item as it is used and Sold for Pooja services only.

AI Summary

GST on bundled puja kits depends on classification of each item; composite or mixed supply under Section 8 decides rate A bundled pooja kit cannot automatically be treated as fully exempt merely because it is intended for worship; GST treatment depends on the classification of each constituent item and whether the bundle is a composite or mixed supply. If one supply predominates and others are ancillary, the rate of the principal supply may apply; if it is a mixed supply, the highest applicable rate applies to the package. Practically, sellers should identify HSN/SAC for each component, invoice and tax items accordingly or apply bundle rules for valuation, and where ambiguity exists seek an advance ruling or professional tax advice and follow relevant GST notifications.