What is the GST rate on each Chhath puja item?
Fresh produce, clay items, sindoor and the listed puja samagri are nil; bamboo baskets, thekua, ghee, packed staples and agarbatti are 5%. The table lists the items a Chhath stall or kirana shop sells most in the week after Diwali, with the HSN to print.
| Item | HSN | GST rate | Condition or note |
|---|---|---|---|
| Soop, daura, dagra, tokri (bamboo or cane) | 4602 | 5% | Basketware, Schedule I, S. No. 311 |
| Ganna (sugarcane), fresh | 1212 | Nil | S. No. 88 |
| Nariyal (coconut), fresh or dried | 0801 | Nil | Shelled or peeled too |
| Kela (banana), fresh | 0803 | Nil | |
| Gagal (pomelo), nimbu, orange, sweet lime | 0805 | Nil | Citrus fruit, fresh |
| Apple, guava, pomegranate, grapes, other fresh fruit | 0804 to 0810 | Nil | Frozen fruit 5% |
| Shakarkand (sweet potato), suthni, mooli and other vegetables | 0714 / 0706 | Nil | Fresh |
| Fresh adrak and haldi plants | 0910 | Nil | Dried or powdered haldi 5% |
| Singhara (water chestnut), dried | 0802 / 0813 | 5% | Schedule I, S. No. 24; fresh singhara is usually billed as fresh fruit, check with your CA |
| Thekua, laddoo and other sweets | 2106 | 5% | Sweetmeats, packed or loose |
| Ghee | 0405 | 5% | Was 12% |
| Gur (jaggery) | 1701 | Nil / 5% | Nil loose, 5% pre-packaged and labelled |
| Arwa chawal (rice) | 1006 | Nil / 5% | Nil loose, 5% pre-packaged and labelled |
| Atta for thekua | 1101 | Nil / 5% | Nil loose, 5% pre-packaged and labelled |
| Clay diya, kosi, earthen pots | 6912 00 40 / 69 | Nil | Plain clay; wick for diya also nil |
| Sindoor (including orange naak-sindoor), kumkum, alta | 3304 | Nil | |
| Roli, kalava, janeu, chandan tika | Any chapter | Nil | Listed puja samagri only |
| Paan (betel leaves) | 1404 90 40 | Nil | S. No. 93 |
| Supari (dried areca nut) | 0802 | 5% | Fresh areca nut nil |
| Fresh flowers, marigold garlands | 06 | Nil | Cut flowers and foliage |
| Leaf plates and dona | 46 | Nil | Paper plates 18% |
| Agarbatti, dhoop | 3307 41 00 | 5% | |
| Matchbox | 3605 00 10 | 5% | Was 12% |
| Brass or copper lota and thali for arghya | 7418 | 5% | Was 12% |
| New saree for the vrati | 5007 / 5208 / 5407 | 5% | Woven fabric, any price |
From the RichPOS GST rate list and the text of Notification 9/2025 and 10/2025-Central Tax (Rate), CBIC, read 4 November 2026. "Loose" means not pre-packaged and labelled under the Legal Metrology rules.
Is GST charged on bamboo soop and daura?
Yes, at 5%. Soop, daura and other baskets woven from bamboo or cane are basketware under heading 4602, in Schedule I at 2.5% CGST + 2.5% SGST. There is no separate nil entry for them, even though they are bought only for the puja.
This is the line most stalls get wrong, because almost everything else in the basket is nil. A shop that bills a ₹150 soop at nil has under-charged ₹7.50 of tax on it; a hundred soops in the festival week is ₹750 that the shop pays out of its own margin when it files. A brass soop is a household article of brass (7418), also 5%.
Baskets and plates made of leaves are different: plates and cups of leaves, flowers or bark, and khali dona of sal or siali leaves, are in the nil list (S. No. 125 and 126).
Which Chhath puja items have no GST?
Fresh sugarcane, coconut, bananas, citrus fruit and other fresh fruit, sweet potato and other fresh vegetables, fresh ginger and turmeric plants, clay diyas and kosi, sindoor, betel leaves, flowers and the listed puja samagri are all nil-rated in Notification 10/2025-CT(Rate).
Two conditions change the answer. First, processing: fresh haldi is nil but dried or powdered haldi is 5%, fresh areca nut is nil but dried supari is 5%, and fresh fruit is nil but frozen fruit is 5%. Second, packing: rice, atta, gur and makhana are nil loose and 5% when pre-packaged and labelled. Weighing gur out of a bulk sack for the customer keeps it nil; selling a labelled 1 kg brand pack is 5%. Our guide on pre-packaged and labelled vs loose explains where the line falls.
How do I bill a Chhath basket with nil and 5% items?
Put every item on its own line with its own HSN and rate. A registered shop selling nil and taxable goods together to a walk-in customer can issue one invoice-cum-bill of supply (Rule 46A), so the whole basket goes on a single bill. Here is a worked example (prices before GST, same-State sale).
| Line | HSN | Value (₹) | GST rate | GST (₹) |
|---|---|---|---|---|
| 2 bamboo soop at ₹150 | 4602 | 300.00 | 5% | 15.00 |
| 1 bamboo daura | 4602 | 400.00 | 5% | 20.00 |
| 5 sugarcane sticks | 1212 | 200.00 | Nil | 0.00 |
| 5 coconuts | 0801 | 175.00 | Nil | 0.00 |
| Bananas, gagal, oranges | 0803 / 0805 | 450.00 | Nil | 0.00 |
| Shakarkand, fresh adrak and haldi | 0714 / 0910 | 120.00 | Nil | 0.00 |
| 1 kg thekua | 2106 | 300.00 | 5% | 15.00 |
| 500 ml ghee | 0405 | 350.00 | 5% | 17.50 |
| Kosi and 12 clay diyas | 6912 | 180.00 | Nil | 0.00 |
| Sindoor, roli, kalava | 3304 / Any | 60.00 | Nil | 0.00 |
| Agarbatti | 3307 | 50.00 | 5% | 2.50 |
| Total | 2,585.00 | 70.00 |
Illustrative prices. 5% is split as 2.5% CGST + 2.5% SGST. Seven of the eleven lines are nil, so tax is about 2.7% of the basket, not 5% of the total.
Do not put the whole basket on one line at one rate. At nil you under-charge the soop, thekua and ghee; at 5% you over-charge the customer on the sugarcane and fruit, which also over-reports your tax.
Does a small Chhath stall need to charge GST at all?
Only if it is registered for GST. A seller who is not registered cannot charge GST on the bill, so a small seasonal stall below the registration limit gives a plain bill or cash memo without tax. Whether you must register depends on your turnover and your State; see GST registration limits for shops.
A kirana or sweet shop that is already registered bills its Chhath sales under its normal GSTIN. A composition dealer issues a bill of supply and does not show tax lines; see the composition scheme.
- Soop, daura and other baskets are set at 5% under HSN 4602, not nil
- Fresh sugarcane, coconut, fruit and vegetables are nil, each under its own HSN
- Loose gur, rice and atta are separate items from their packed versions
- Thekua and other sweets are at 5% under 2106
- Clay diyas, kosi and sindoor are nil
- Your bill can carry nil and 5% lines together, with a tax summary by rate