TaxTMI 
TaxTMI 
2026 (5) TMI 1645
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.... of material facts or misrepresentation of facts, shall render such ruling to be void ab initio in accordance with Section 104 of the Act. 5. The provisions of both the Central Goods and Services Tax Act and the Tamil Nadu Goods and Services Tax Act (herein referred to as the Act) are the same except for certain provisions. Therefore, unless a mention is specifically made to such dissimilar provisions, a reference to the Central Goods and Services Tax Act would also mean a reference to the same provisions under the Tamil Nadu Goods and Services Tax Act. M/s T.S.R. & Co., 54A/499, Sri Nageswaran Thiurmanjana Veedhi, Kumbakonam, Thanjavur District, Tamil Nadu-612001 (hereinafter called as the "Applicant") are registered under the GST Act with GSTIN 33AGYPB5328G1ZC. The Applicant is manufacturer of 'Pooja Panneer' (Rose water) used in Hindu, Jain, Sikh and other Indian rituals for abhishek, deity cleaning / sprinkling, consecration and for aarti welcome. 2.0 The Applicant has made a payment of application fees of Rs. 5,000/- each under sub rule (1) of Rule 104 of CGST Rules, 2017 and SGST Rules, 2017. 3.0 The applicant has sought advance ruling on the following question: ....
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....onsidered end-use coupled with market identity (e.g., diya wicks, panchamrit); that the Applicant's product is intrinsically used in rituals-for abhishek and sanctification-making it quintessential puja samagri akin to panchamrit and chandan tika. d. That CBIC Clarification issued in October 2023 affirmed that "puja samagri is exempt under GST", citing the 14th & 15th GST Council decisions (May-June 2017); that the clarification specifically references holy water used in puja; rose water / panneer is functionally equivalent ritual water, falling within the same devotional category when marketed and used for puja. e. That the list is illustrative for category, not exhaustive of all items: The items listed after "namely" illustrate typical puja goods but do not exhaust the category; several puja consumables (e.g., camphor for aarti, havan samagri mixtures) are treated as puja samagri though not named individually. The central feature is devotional function and market identity, satisfied here. f. That Entry 148 has no brand condition; exemption applies irrespective of branding. g. That Rose 'Panneer' Water qualifies for NIL rate under Entry 148 read....
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....h a trace of synthetic rose perfume is added. The Members informed the AR that the Chapter 22 deals with beverages fit for consumption. 5.3 The Members asked the AR to submit copies of invoices under which inputs and raw materials are procured by them and also to produce third party lab report regarding the composition of the rose water manufactured by them, to which the AR agreed. 6 Discussions and Findings: 6.1 We have considered the submissions made by the applicant in their application, copies of the relevant documents furnished by them, the submissions made during the personal hearing. We find that the applicant, is engaged in the manufacturing of Pooja Panneer' (Rose water) used in Hindu, Jain, Sikh and other Indian rituals for abhishek, deity cleaning / sprinkling, consecration and for aarti welcome. The applicant seeks ruling on the appropriate tariff classification under GST HSN of Pooja Panneer' (Rose water) supplied exclusively for puja/ritual use, marketed as "Pooja Rose Water / Panneer", in small retail packs. 6.2 The applicant has submitted copies of invoices raised by them for supply of "Pooja Panneer" wherein they have classified the product under HSN co....
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.... 2017 and 3rd Jun 2017 respectively and decided to keep them in the exempt list. Therefore, all these items have been exempt since the introduction of GST. 6.7 The applicant also argued that the list in the Notification No. 10/2025-Central Tax (Rate) dated.17.09.2025 is illustrative for category and not exhaustive of all items; that the items listed after "namely" illustrate typical puja goods but do not exhaust the category; several puja consumables (e.g., camphor for aarti, havan samagri mixtures) are treated as puja samagri though not named individually. Further, the applicant also pointed out that there is no condition mentioned against Entry No. 167 of the Notification No. 10/2025-Central Tax (Rate) dated. 17.09.2025, resulting in all the goods supplied are exempt, irrespective of whether they are branded or not. In addition to the above, the applicant also argued that for goods whose essential character is determined by ritual/puja use, courts and AARs have considered end-use coupled with market identity (e.g., diya wicks, panchamrit); that the Applicant's product is intrinsically used in rituals for abhishek and sanctification, making it quintessential puja samagri akin t....
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....gar). 9.3.2. Starting discussion on this item, the Hon'ble Deputy Chief Minister of Gujarat suggested that agarbatti should also be kept under exempt category as it was a puja samagri and it was made at home after getting the agarbatti powder. The Hon'ble Minsters from West Bengal and Maharashtra supported this proposal. The Hon'ble Minister from Bihar observed that agarbatti was not prescribed in Vedas as puja samagri and only dhoop was used for puja. The Joint Secretary (TRU-I), CBEC, stated that agarbatti had substantial embedded Central Excise duty and also attracted VAT at the rate of 5%, and exempting them under GST would put the sector at a disadvantage vis-a-vis imported goods. The Hon'ble Minister from West Bengal suggested that the rate of tax on agarbatti should be 5%. The Secretary stated that tax on agarbatti was decided separately as it was not a puja item and despite the combined incidence of tax on agarbatti being about 14%, a 12% rate was suggested. 9.3.3. The Hon'ble Minister from Uttar Pradesh suggested that tax on lobhan, mishri and batasha should be kept at Nil rate. The Joint Secretary (TRU-I), CBEC, stated that mishri and batasha were kept a....
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....urpose and it should be used for abhishekam and other religious purpose. But the usages of Pooja Panneer / Rose water are not limited or exclusive to religious purposes. Many people use Rose water for refreshing their living spaces. Rose water is also used in festivals and gatherings where its fragrance helps set a calming and auspicious atmosphere. It can be used as a natural linen or pillow spray as aroma for having a relaxing effect. It is even used in luxury spa rituals. 6.13 Therefore, under the facts and circumstances of the instant case presented before us by the applicant, it can be concluded that the product supplied by the applicant, i.e., rose water does not form part of the puja samagri as listed in Notification No. 10/2025-Central Tax (Rate) dated 17.09.2025 and thus is a taxable supply. 6.14 The applicant, vide email dated 7.5.2026, has submitted the copies of invoices under which inputs and raw materials are procured by them and a third party lab report indicating the composition of the rose water manufactured by them. From the lab report No. CML/26-27 /T006787 dated 20-04-2026 issued by M/s. Chennai Mettex Lab Private Limited, Chennai, it is seen that the Vola....
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...., 1975 covers Essential oils and resinoids, perfumery, cosmetic or toilet preparations. Heading 3303 of Chapter 33 reads as follows: 25.22 - PERFUMES AND TOILET WATERS. 3303 00 - Perfumes and toilet waters: 3303 00 20 - Rose water Note 3 to Chapter 33 says: 3.- Headings 33.03 to 33.07 apply, inter alia, to products, whether or not mixed (other than aqueous distillates and aqueous solutions of essential oils), suitable for use as goods of these headings and put up in packings of a kind sold by retail for such use. 6.20 Further, sub-heading explanatory notes for sub-heading 33.03 reads: 33.03 - Perfumes and toilet waters. This heading covers perfumes in liquid, cream or solid form (including sticks), and toilet waters, designed to give fragrance primarily to the human body. Perfumes and scents generally consist of essential oils, floral concretes, absolutes or mixtures of synthetic odoriferous substances, dissolved in highly concentrated alcohol. They are usually compounded with slightly perfumed adjuvants and a fixative or stabiliser. Toilet waters, e.g., lavender water, eau de Cologne (not to be con....