Pooja Items HSN Code

Understand Pooja Items HSN Code: A Guide to Religious Goods and GST

Pooja items, encompassing a vast array of articles used in religious rituals and worship, are integral to spiritual practices in India. From incense sticks to idols, lamps, and decorative elements, each item plays a unique role. For businesses involved in the manufacturing, import, export, or sale of these goods, understanding the correct Harmonized System of Nomenclature (HSN) codes and their corresponding Goods and Services Tax (GST) rates is vital for compliance and smooth operations.

The term “Pooja Items” is a broad category, and individual items within this group can fall under different HSN chapters based on their material, function, and nature. There isn’t one single HSN code for all pooja items. Instead, we must categorize them.

HSN Codes for Various Pooja Items

The provided data, along with general HSN knowledge, helps us classify common pooja items:

• Perfumery and Preparations for Religious Rites (Chapter 33):
  • 33074100: Agarbatti and other odoriferous preparations which operate by burning. This is a very common HSN for incense sticks (agarbatti) and dhoop batti.
  • 33074900: Preparations for perfuming or deodorising rooms, including odoriferous preparations used during religious rites (excluding agarbatti and other odoriferous preparations which operate by burning). This covers items like kapoor (camphor), havan samagri (a mix of herbs for rituals), certain types of room fresheners used in pooja, and other perfuming materials not burned like agarbatti.
  • 33049940: Sindur, bindi, kumkum. These items, often used for auspicious markings, are classified under cosmetics and beauty preparations.
  • 33030040: Perfumes, flavoured attar and javvadhu for pooja use. This covers various fragrant oils and powders used in worship.
• Festive, Carnival or Other Entertainment Articles (Chapter 95):
  • 95059090: Other festive, carnival or other entertainment articles. This is a broad category that can include various decorative items used during festivals and poojas that don’t fit elsewhere, like certain types of garlands, decorative hangings (if not predominantly textile), or novelty items related to celebrations.
• Articles of Base Metal (Chapter 73, 74, 83):
  • Many pooja items are made of metals like brass, copper, or steel. Their HSN would depend on the specific article.
    • 7323: For articles of iron or steel, like steel pooja thalis, dhoopdans made of steel.
    • 7418, 7419: For copper and brass articles, such as brass pooja vessels, lamps (diyas), idols, pooja plates.
    • 8306: Statuettes and other ornaments, of base metal; bells. This chapter can cover metal bells (ghanti), certain metal idols, and decorative metal items used in pooja.
• Articles of Stone, Ceramic, or Glass (Chapter 68, 69, 70):
  • 6802/6810/6812/6815: For items made of natural or artificial stone, like small stone idols or specific stone artifacts.
  • 6913/6914: For ceramic or porcelain idols, diyas, or other ornamental articles.
  • 7013/7018: For glass articles, like glass diyas, decorative glass items, or small glass idols.
• Textile Articles (Chapter 52, 59, 63):
  • Pooja cloths, vastrams (garments for deities), cotton wicks, and decorative textile items.
  • 5208/5209/5210: For cotton fabrics that might be used as pooja cloths.
  • 59080090: Specifically mentions “Pooja Wicks made of Cotton.”
  • 6307: Other made-up textile articles like pooja threads or fancy aasan cloths.
• Idols/Sculptures (Chapter 97 or other material-based chapters):
  • Religious idols are often classified based on their material.
  • 9703: Original sculptures and statuary, in any material. This applies to high-value, original artistic sculptures, including some idols.
  • For mass-produced idols, they often fall under the chapter of their material, e.g., plastic idols under 3926, wooden idols under 4420, ceramic idols under 6913, or metal idols under 7419 or 8306.

The GST Rates for Pooja Items

Just as the HSN codes vary, so do the GST rates for different pooja items:

• Perfumery and Room Deodorisers (Chapter 33):
  • Agarbatti (33074100): Typically attracts a 5% GST rate.
  • Other perfuming preparations for religious rites (33074900): Usually also 5% GST.
  • Sindur, bindi, kumkum (33049940): Generally attract an 18% GST rate as cosmetics.
  • Pooja perfumes/attar (33030040): Often 18% GST.
• Festive Articles (Chapter 95):
  • Festive, carnival or other entertainment articles (95059090): Generally 18% GST.
• Articles of Base Metal (Chapters 73, 74, 83):
  • Most articles of base metal, including metal pooja thalis, diyas, bells, and brass/copper idols, usually fall under the 12% or 18% GST bracket, with many common items at 18%. Some specific statuettes of base metal might be 12%.
• Articles of Stone, Ceramic, or Glass (Chapters 68, 69, 70):
  • Idols/statuettes of stone, wood, plastic, or ceramic generally attract 12% GST.
  • Glass items can be 5%, 12%, or 18% depending on the specific product.
• Textile Articles (Chapters 52, 59, 63):
  • Textile items like pooja cloths and cotton wicks often fall under 5% or 12% GST, depending on the specific product and its form (e.g., raw cotton vs. finished wick). Cotton wicks (59080090) are typically 5%.
• Original Sculptures (Chapter 97):
  • Original sculptures (9703) attract a 12% GST rate.

Due to the diverse nature of “pooja items,” businesses must carefully identify the primary material and specific function of each product to determine its correct HSN code and apply the accurate GST rate. When in doubt, consulting a tax professional or referring to the latest GST circulars and notifications from the Central Board of Indirect Taxes and Customs (CBIC) is highly recommended.