Any Chapter
Sr. No. Chapter Heading Description Rate of GST
1. Puja samagri namely,- (i) Rudraksha, rudraksha mala, tulsi kanthi mala, panchgavya (mixture of cowdung, desi ghee, milk and curd); (ii) Sacred thread (commonly known as yagnopavit); (iii) Wooden khadau; (iv) Panchamrit, (v) Vibhuti sold by religious institutions, (vi) Unbranded honey [proposed GST Nil] (vii) Wick for diya. (viii) Roli (ix) Kalava (Raksha sutra) (x) Chandan tika Nil
2.
  1. Puja samagri namely,-
(i) lobhan, (ii) mishri, (iii) batasha (iv) bura
  1. [4823 90 11, 8472, 9101, 9102, 9021] Braille paper, braille typewriters, braille watches, hearing aids and other appliances to compensate for a defect or disability [These goods are covered in List 32 appended to notification No.12/2012-Customs, dated 17.03.2012 and are already at 5% GST rate (Chapter 90)]
 5%
3. Any Chapter [Supplies to Canteen Stores Department (CSD)]
  1. 50% concession from applicable GST rate on supplies to Canteen Stores Department [with no concession from Compensation Cess], which will be refunded to the CSD [under section 55 of the CGST/SGST Act].
  2. Exemption from GST on supplies [sales] made by CSD to Unit Run Canteens and on supplies [sales] made by CSD or Unit Run Canteens to final consumer.
4. 29, 30, 330
(i) Menthol and menthol crystals,
(ii) Peppermint (Mentha Oil),
(iii) Fractionated / de-terpenated mentha oil (DTMO),
(iv) De-mentholised oil (DMO),
(v) Spearmint oil,
(vi) Mentha piperita oil
 12%