Pooja samagri includes a variety of items used for religious or ceremonial purposes. These items often fall under different categories in GST based on their nature and material. Here’s a detailed breakdown:
#### 1. **Ghanti (Bell)**
**GST Rate:** - **HSN Code:** 8306 (for bells and similar articles) - **GST Rate:** **18%**
**Chapter:** - **Chapter 83** of the Customs Tariff Act covers various articles of base metal including bells.
#### 2. **Motiyo Ki Mala (Pearl Necklace)**
**GST Rate:** - **HSN Code:** 7116 (for imitation jewelry, including pearl necklaces) - **GST Rate:** **18%**
**Chapter:** - **Chapter 71** includes precious stones and imitation jewelry.
#### 3. **Shankh (Conch Shell)**
**GST Rate:** - **HSN Code:** 0511 (for shells and similar products) - **GST Rate:** **5%**
**Chapter:** - **Chapter 5** covers animal products and similar items, including shells.
#### 4. **Brass Murti (Idols/Statues made of Brass)**
**Chapter:** - **Chapter 83** covers various metal articles, including brass statues and idols.
### Summary
- **Ghanti (Bell):** **18% GST** under **HSN Code 8306**, Chapter 83 - **Motiyo Ki Mala (Pearl Necklace):** **18% GST** under **HSN Code 7116**, Chapter 71 - **Shankh (Conch Shell):** **5% GST** under **HSN Code 0511**, Chapter 5 - **Brass Murti (Idols/Statues):** **18% GST** under **HSN Code 8306**, Chapter 83
### Key Points:
- **HSN Codes:** Accurate classification under the correct HSN codes is essential for applying the correct GST rate. - **Documentation:** Ensure proper documentation for compliance and to substantiate the classification of each item.
### Recommendations:
- **Consult a Tax Professional:** For precise application and any specific queries related to these items, consulting a GST professional or tax advisor is advisable to ensure proper compliance with current regulations.
This should help you understand the GST rates applicable to various pooja samagri items and their respective chapters.