https://www.taxtmi.com/caselaws?id=792443 Rose water supplied as "Pooja Panneer" was held not to fall within the exempt category of puja samagri because the exemption entry is exhaustive, with "namely" limiting coverage to the specifically listed goods. The product was found to be prepared from synthetic rose perfume mixed with deionised or RO water, so it was not an aqueous distillate of essential oils under heading 3301 9060. Its actual composition placed it under heading 3301 9079 as a preparation of water and essential oil solution, and claimed ritual use or retail labelling did not change the tariff classification. The product was therefore outside the exemption and liable to GST. en-us Tue, 05 May 2026 00:00:00 +0530 Thu, 28 May 2026 08:21:36 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=792443 Rose water supplied as "Pooja Panneer" was held not to fall within the exempt category of puja samagri because the exemption entry is exhaustive, with "namely" limiting coverage to the specifically listed goods. The product was found to be prepared from synthetic rose perfume mixed with deionised or RO water, so it was not an aqueous distillate of essential oils under heading 3301 9060. Its actual composition placed it under heading 3301 9079 as a preparation of water and essential oil solution, and claimed ritual use or retail labelling did not change the tariff classification. The product was therefore outside the exemption and liable to GST. Case-Laws GST Tue, 05 May 2026 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=792443