Puja Samagri HSN Code

Understanding Puja Samagri HSN Code

“Puja Samagri” refers to the diverse collection of articles essential for performing Hindu religious rituals, prayers, and ceremonies. This broad term encompasses a wide range of items, from incense and wicks to idols, sacred threads, and offerings. For businesses involved in the trade of these items in India, navigating the correct Harmonized System of Nomenclature (HSN) codes and corresponding Goods and Services Tax (GST) rates is vital for compliance and efficient operations.

It is crucial to understand that “Puja Samagri” does not have a single, universal HSN code. Instead, each individual item within this category is classified based on its material, composition, and specific nature, leading to different HSN codes and GST rates.

HSN Codes for Various Puja Samagri Items

Let’s break down the HSN classification for common puja samagri, incorporating the provided data and broader HSN knowledge:

• Twine, Cordage, Ropes and Cables (Chapter 56):
  • The provided data highlights HSN codes for various types of twine, cordage, ropes, and cables. While not explicitly stated as “Puja Samagri,” items like sacred threads (kalava or raksha sutra) or cotton wicks for diyas often fall under this category due to their fibrous nature.
    • 56079090: Other Twine, Cordage, Ropes And Cables. This is a general “other” category for such items.
    • 56074900: Twine, Cordage, Ropes And Cables, Of Polyethylene Or Polypropylene : Other. This would apply if the thread or cord is made from these specific synthetic materials.
    • 56075090: Twine, Cordage, Ropes And Cables, Of Other Synthetic Fibres : Other. For cords made of other synthetic fibers.
  • Specifically, Pooja Wicks made of Cotton are often classified under 59080090 (Textile wicks, woven, plaited or knitted, for lamps, stoves, lighters, candles or the like; incandescent gas mantles and tubular knitted gas-mantle fabric for incandescent gas mantles, whether or not impregnated (excluding wax-covered wicks of the taper variety, fuses and detonating fuses, wicks in the form of textile).
• Perfumery, Cosmetic or Toilet Preparations, Prepared Room Deodorisers (Chapter 33):
  • Many fragrant and essential items for puja fall here:
    • 33074100: Agarbatti and other odoriferous preparations which operate by burning. This is the specific 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 camphor (kapoor), havan samagri (which often contains aromatic herbs and resins), and certain liquid room fresheners used in puja.
    • 33049940: Sindur, bindi, kumkum. These are classified as cosmetic preparations.
    • 33030040: Perfumes, flavoured attar and javvadhu for pooja use. This would cover various traditional perfumes and fragrant oils 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 pujas, such as certain types of garlands (if not primarily natural flowers), decorative hangings, or novelty items associated with religious celebrations.
• Vegetable Products (Chapter 14):
  • Some natural items directly from plants used in puja might fall here. For instance, Rudraksha seeds are often classified under 14049090 (Vegetable products not elsewhere specified or included).
• Articles of Base Metal (Chapter 73, 74, 83):
  • Many traditional puja items like diyas (lamps), bells (ghanti), pooja thalis, kalash, and idols made of metals like brass, copper, or steel are found here.
    • 8306: Bells, Gongs And The Like, Non-Electric, Of Base Metal; Statuettes And Other Ornaments, Of Base Metal; Photograph, Picture Or Similar Frames, Of Base Metal; Mirrors Of Base Metal. This chapter is highly relevant for metal bells and certain metal idols/statuettes used in puja.
    • 7419: For other articles of copper and its alloys, which would include many brass and bronze puja vessels.
    • 7323: For articles of iron or steel, like stainless steel puja thalis or certain iron lamps.
• Idols and Sculptures (Various Chapters based on material):
  • Idols are classified based on their material:
    • 3926: For plastic or polyresin idols.
    • 4420: For wooden idols.
    • 6802/6815: For stone idols (e.g., marble idols).
    • 6913/6912: For ceramic or clay idols.
    • 7013/7018: For glass idols.
    • 9703: For original sculptures of art, though most mass-produced religious idols fall under their material’s chapter.
• Oils for Puja (Chapter 15/33):
  • 15180040: Pooja lamp oil (non-edible grade) for pooja purpose. This is a specific classification for oils used in lamps for religious purposes.
  • Some fragrant oils might also fall under Chapter 33 if they are considered perfumery preparations.
• Other Miscellaneous Items:
  • Cotton (Chapter 52): Raw cotton for making wicks.
  • Wood (Chapter 44): Wooden khadau (footwear), small wooden stools (chowkis) for idols.
  • Earthenware/Ceramic (Chapter 69): Earthen lamps (diyas), clay pots.

The GST Rates for Puja Samagri

The GST rates for puja samagri are as varied as their HSN codes, generally depending on the product’s classification:

• Twine, Cordage, Ropes (Chapter 56): The data states a 12% GST rate for items under HSN 5607. This would apply to synthetic threads or cords used in puja. Cotton wicks (59080090) typically attract a 5% GST rate.
• Perfumery and Preparations (Chapter 33):
  • Agarbattis (33074100): Attract a 5% GST rate.
  • Havan Samagri and Camphor (33074900): Typically fall under 5% GST.
  • Sindur, bindi, kumkum (33049940): Generally attract an 18% GST rate as they are categorized as cosmetics.
  • Pooja perfumes/attar (33030040): Often 18% GST.
• Festive Articles (Chapter 95): Items under HSN 95059090 generally have an 18% GST rate.
• Vegetable Products (Chapter 14): Items like Rudraksha (14049090) can attract 0% or 5% GST, depending on whether they are considered unworked or processed. Many natural pooja items are exempt or at a lower rate.
• Metal Puja Articles (Chapters 73, 74, 83): Most metal articles for puja, including brass diyas, bells (8306), and other metal idols/vessels, typically attract 12% or 18% GST, with many being at 12%.
• Idols and Sculptures (Various Chapters):
  • Most religious idols made of stone, wood, plastic, or ceramic generally attract a 12% GST rate.
• Pooja Lamp Oil (Chapter 15): Pooja lamp oil (15180040) typically has a 12% GST rate.

Businesses must exercise due diligence to correctly classify each puja samagri item. Misclassification can lead to discrepancies in tax payment and potential compliance issues. Always refer to the most recent GST notifications, and if uncertainty persists, seek clarification from a tax professional.