Diwali diya HSN Code

Diwali Diya HSN Code: Lighting Up Your GST Compliance

Diwali diyas, the traditional earthen lamps that symbolize light and hope, are an integral part of the festive season in India. For manufacturers, traders, and even individuals looking to understand the tax implications, knowing the Harmonized System of Nomenclature (HSN) code for these items is crucial for Goods and Services Tax (GST) compliance. The HSN code system, an internationally recognized method, categorizes products to ensure uniform taxation.

While the provided data specifically mentions “Candles, Tapers And The Like” under HSN 34060010 with a 12% GST rate, which applies to wax-filled diyas, traditional earthen diyas fall under a different HSN classification. Traditional clay diyas are typically classified under HSN Chapter 69: Ceramic Products. More precisely, they are often found under HSN code 69120040, which pertains to “Ceramic tableware, kitchenware, other household articles and toilet articles, other than of porcelain or china – Clay articles.” Importantly, earthen pots and clay lamps are generally exempt from GST, or can fall under a lower GST bracket depending on specific decorative or processing aspects. However, if a diya is filled with wax, it might be classified as a candle (HSN 34060010) and attract 12% GST. This distinction is vital for accurate tax application, ensuring that the spirit of Diwali is celebrated without any tax-related confusion.