Source status: DOUBLE-source-reviewed CURRENT EXEMPT ENTRY
| Field | Controlled entry |
|---|---|
| Notification | 10/2025-Central Tax (Rate) |
| Serial | 167 |
| Tariff reference | Any chapter |
| Description | 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 (vi) Unbranded honey (vii) Wick for diya. (viii) Roli (ix) Kalava (Raksha sutra) (x) Chandan tika |
| Effective date | 22 September 2025 |
Exemption application test
- Match the goods and tariff reference exactly.
- Apply packaging, retail-sale, end-use, Government-entity and documentary conditions.
- Check whether the goods fall in a taxable rate schedule instead.
- Review amendments, corrigenda and State counterpart.
- Preserve evidence supporting every exemption condition.
Professional alert
An exemption is construed through the complete entry. A commercial description, historical FAQ or recipient expectation cannot replace the notification wording.
Finin2min Q&A
Does a serial number alone establish the GST rate?
No. The tariff reference, complete description, exclusions, conditions, amendment history and transaction date must all match.
Can an Integrated Tax entry be copied into a Central Tax conclusion?
The counterpart architecture is ordinarily aligned, but the exact Central Tax and applicable State or Union Territory instrument must still be verified.
What does source-gated mean?
The route and serial are controlled, but the exact signed current entry or complete amendment chain has not yet passed the release gate.
Can a portal rate finder replace the Gazette?
No. It is a discovery aid. The Gazette notification and binding law remain controlling.