T.S.R. & Co. ., In re
Date: May 4, 2026
Court: Authority for Advance Ruling
Bench: Tamil Nadu
Type: Advance Ruling
Judge(s)/Member(s): Thiyagarajan, Suseel Kumar
Subject Matter
Pooja Panneer (Rose Water) is Taxable at 18% GST, Not Exempt as Puja Samagri
Summary
The Authority for Advance Ruling (AAR) dismissed the applicant's request, holding that "Pooja Panneer" (Rose water) is not exempt as "puja samagri" under GST. The ruling concluded that the list of items qualifying as puja samagri in the relevant noti…
FULL TEXT OF ORDER OF AUTHORITY OF ADVANCE RULING TAMILNADU 1. Any appeal against this Advance Ruling order shall lie before the Tamil Nadu State Appellate Authority for Advance Ruling, Chennai under Sub-Section (1) of Section .100 of CGST Act 2017 / TNGST Act 2017, within 30 days from the date on which the ruling sought to be appealed is communicated. 2. In terms of Section 103(1) of the Act, Adv…