TaxTMI 
TaxTMI 
Applicability and calculation of GST charges on a Bundle of Pooja items
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....pplicability and calculation of GST charges on a Bundle of Pooja items<br> Query (Issue) Started By: - Nitesh Pathak Dated:- 18-11-2025 Last Reply Date:- 25-11-2025 Goods and Services Tax - GST<br>Got 5 Replies<br>GST<br>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 coun....
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....cil 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 Pooj....
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....a 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. Reply By Sadanand Bulbule: The Reply: At the outset "POOJA/HAVAN KIT" is not defined under the CGST Act. So&nbs....
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....p; pooja/havan kit cannot be fully exempt just because it is used for pooja-only the items specifically exempt under GST notification qualify. The safest and correct approach is to invoice and tax each item separately as per its individual GST rate, instead of treating the kit as a single exempt product. Reply By Shilpi Jain: The Reply: One cannot merely go by the press release / GST council mi....
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....nutes to identify the exemption under GST. As per the exemption notification for goods the following puja samagri are exempt Puja samagri namely:- (i) Rudraksha, rudraksha mala, tulsi kanthi mala, panchgavya (mixture of cowdung, desi ghee, milk and curd); (ii) Sacred thread (commonly known as yagnopavit); (iii) Wooden khadau; (iv) Panchamrit, (v) Vibhuti, (vi) Unbranded honey (vii) Wick fo....
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....r diya. (viii) Roli (ix) Kalava (Raksha sutra) (x) Chandan tika There is a specific exemption entry for Rice, other than pre-packaged and labelled Also for the other items you can chk if there is specific exemption and then plan your sales accordingly Reply By Raam Srinivasan Swaminathan Kalpathi: The Reply: Dear Querist I am of the view that this supply falls under Section 2(74) - Mixe....
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....d Supply as defined hereinunder "means two or more individual supplies of goods or services or any combination thereof made in conjunction with each other by a taxable person for a single price where such supply does not constitute a composite supply" Tax rate: Will be as per Section 8(b) one must use the HSN of the product (for the invoice as a whole) attracting the highest rate of GST. Reply ....
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....By Nitesh Pathak: The Reply: Going by this logic, the Items which are exempted under GST for pooja related services, for example "Ganga Jal" or Rudraksha Mala which are clearly mentioned under the exempt catagory will also attract the highest GST TAX. some how this is defying the logic of placing these items under GST Exemption. Please suggest. Reply By Raam Srinivasan Swaminathan Kalpathi: The ....
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....Reply: Dear Querist This is how the law is structured. Either we raise separate invoices or grit our teeth and bear the incremental tax burden. One should never impute logic in interpreting law. Best wishes<br> Discussion Forum - Knowledge Sharing ....