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

Pooja kit GST: treat as mixed supply risk; invoice items separately to apply item-level rates and preserve exemptions.
A pooja/havan kit is not automatically GST-exempt; only items explicitly listed in the exemption notification qualify. The recommended approach is to tax and invoice each constituent item according to its individual GST rate and HSN. If supplied for a single price without separate invoicing, the kit may be a mixed supply and the entire supply may attract the highest rate applicable to any component under the relevant rule.