GST is applied on pooja samagri but some certain items are exempted from tax.
HSN code for Pooja Samagri is 3307:
There are list Following items which are exempted from tax.
- Rudraksha, rudraksha mala, tulsi kanthi mala, panchgavya (mixture of cow dung, desi ghee, milk, and curd)
- Sacred thread (commonly known as yagnopavit)
- Wooden khadau
- Vibhuti sold by religious institutions
- Unbranded honey
- Wick for diya
- Kalava (Raksha sutra)
- Chandan tika
However, the following items will be taxed at a rate of 5%