https://www.taxtmi.com/highlights?id=100217 The AAR held that the puja samagri exemption is confined to the specific goods expressly listed in the notification, because the word "namely" makes the enumeration exhaustive. Rose water marketed as "Pooja Panneer" was therefore not exempt merely because it was used for ritual purposes or sold in devotional packaging. On tariff classification, the product was found not to be perfumes or toilet waters under heading 3303, and not an aqueous distillate obtained by steam distillation. On the material produced, it was classified as an aqueous solution of essential oils under tariff item 3301 9079 and subjected to GST at 18%. en-us Thu, 28 May 2026 08:21:38 +0530 Thu, 28 May 2026 08:21:38 +0530 TaxTMI RSS Generator https://www.taxtmi.com/highlights?id=100217 The AAR held that the puja samagri exemption is confined to the specific goods expressly listed in the notification, because the word "namely" makes the enumeration exhaustive. Rose water marketed as "Pooja Panneer" was therefore not exempt merely because it was used for ritual purposes or sold in devotional packaging. On tariff classification, the product was found not to be perfumes or toilet waters under heading 3303, and not an aqueous distillate obtained by steam distillation. On the material produced, it was classified as an aqueous solution of essential oils under tariff item 3301 9079 and subjected to GST at 18%. Highlights GST Thu, 28 May 2026 08:21:38 +0530 https://www.taxtmi.com/highlights?id=100217