GST exemption on puja items protects listed religious articles from tax, including amended coverage for vibhuti and honey. Goods described as puja samagri are exempt from GST; the exempt list includes rudraksha and rudraksha mala, tulsi kanthi mala, panchgavya, sacred thread (yagnopavit), wooden khadau, panchamrit, vibhuti, unbranded honey, wick for diya, roli, kalava (raksha sutra) and chandan tika. The exemption operates for the listed religious articles and reflects amendments and a corrigendum that refined the entry's descriptive scope.