GST rate and HSN code for diya and earthen pots
GST on clay diyas is nil (HSN 6912 00 40) from 22 September 2025: the exemption covers earthen pots and clay lamps. Wick for diya is also nil as puja samagri. Candles (3406) are 5%, down from 12%. Brass, glass or metal diyas are not clay lamps; check their HSN with your supplier.
HSN code and GST rate for diya and earthen pots
| Condition | HSN | GST | CGST + SGST | IGST | Schedule entry |
|---|---|---|---|---|---|
| Earthen (clay) diyas and pots | 6912 00 40 | Nil | Nil | Nil | Notification 10/2025-CT(Rate), S. No. 151 |
| Wick for diya | Any chapter | Nil | Nil | Nil | Notification 10/2025-CT(Rate), S. No. 167 |
| Candles | 3406 | 5% | 2.5% + 2.5% | 5% | Notification 9/2025-CT(Rate), Schedule I, S. No. 253 |
In force from 22 September 2025. Inside your State, half the rate is CGST and half SGST; for a buyer in another State the full rate is IGST (same entries in Notification 9/2025-IT(Rate)). Entry wording (shortened): “Earthen pot and clay lamps”.
What changed in September 2025
| Condition | Before 22 Sep 2025 | From 22 Sep 2025 |
|---|---|---|
| Candles | 12% | 5% |
Old rate as listed in Annexure I of the PIB release on the 56th GST Council meeting (3 September 2025).
What to print on the bill
- Print 6912 00 40 at 0% for clay diyas, matkas and kulhads.
- Cotton wicks for diyas: 0%.
- Candles: 3406 at 5%.
- HSN digits: 4 if your turnover last year was up to ₹5 crore, 6 above that; up to ₹5 crore you may leave HSN off bills to unregistered buyers (Notification 78/2020-CT). More in B2C bill rules.
Common mistakes
- Charging 5% or 12% on clay diyas.
- Billing painted or decorated clay diyas as 'decorative items' at 18%; they are still clay lamps.
- Assuming brass diyas are nil.
Put the right HSN and GST on every bill
RichPOS saves the HSN and GST rate on each item and applies them on every bill automatically, with the HSN printed on A4 GST invoices and GST reports by HSN for your CA. Free 30-day trial, ₹99/month for 3 months (then ₹199/month).
Questions about GST on diya and earthen pots
Are clay diyas taxable?
No. Earthen pot and clay lamps are nil (Notification 10/2025, S. No. 151).
What is the GST on candles?
Candles, tapers and the like (3406) are 5%, down from 12% (PIB, Annexure I).
Is a brass diya nil like a clay diya?
No, the nil entry covers clay lamps. A brass diya may be a household article or a puja article of copper alloy; the HSN decides the rate, so check with your supplier or CA.
More items in HSN chapter 69 and sweets, namkeen and diwali / puja items
Look up another item in the HSN and GST rate finder, or see all GST rates by category.
General information, not tax advice. Rates are taken from Notification No. 10/2025-Central Tax (Rate), dated 17 September 2025 (exempt goods) and Notification No. 9/2025-Central Tax (Rate), dated 17 September 2025, as amended, and were last checked on 16 October 2026. The rate depends on the exact description and classification of your product: check it with your CA.