What is the GST rate on each Diwali item?
Most Diwali puja items are nil or 5%, sweets and dry fruits are 5%, jewellery is 3%, and crackers, lights and electronics are 18%. The table lists the rate for each common item in a Diwali shop, with the HSN to print on the bill.
| Item | HSN | GST rate | Condition or note |
|---|---|---|---|
| Clay diya, earthen pot | 6912 00 40 | Nil | Plain clay lamps; diya wick is also nil |
| Candles | 3406 | 5% | Was 12% |
| Jhalar, LED string and decorative lights | 9405 | 18% | Lighting fittings and light strings |
| Firecrackers (patakhe) | 3604 | 18% | Fireworks of all kinds |
| Sweets (mithai), soan papdi | 2106 | 5% | Packed or sold from the counter |
| Namkeen, bhujia, mixture | 2106 90 | 5% | Packed or loose; packed was 12% |
| Chocolates | 1806 | 5% | Was 18% |
| Toffee, candy (no cocoa) | 1704 | 5% | Was 18% (boiled sweets 12%) |
| Batasha, mishri, chikki, revdi | 1702 / 1704 | 5% | |
| Cakes, biscuits, cookies | 1905 | 5% | Was 18% |
| Badam, pista, akhrot (dried) | 0802 | 5% | Was 12%; fresh nuts nil |
| Kaju (plain) | 0801 | 5% | Roasted, salted or masala kaju also 5% (2008, was 12%) |
| Kishmish | 0806 | 5% | |
| Dried khajur, anjeer | 0804 | 5% | Was 12%; fresh dates nil |
| Makhana | 08 | 5% / Nil | 5% pre-packaged and labelled, nil loose |
| Ghee | 0405 | 5% | Was 12% |
| Dry fruit or sweets gift hamper | Depends | Check | Mixed supply: see below |
| Agarbatti, dhoop, sambrani | 3307 41 00 | 5% | Other preparations that work by burning: 18% (was 12%) |
| Roli, kalava, chandan tika, janeu | Any chapter | Nil | Listed puja samagri only |
| Hawan samagri, rosaries (mala) | Any chapter | 5% | |
| Clay idols (Lakshmi-Ganesh) | 69 | Nil | |
| Brass or other metal idols | 83 | 5% | Not gold or silver; was 12% |
| Stone, marble or wooden idols | 44 or 68 | Check | Two entries overlap (nil and 5%); ask your CA |
| Matchbox | 3605 00 10 | 5% | Was 12% |
| Rangoli colours, camphor | Depends | Check | Classification depends on the product; use the supplier's HSN |
| Gold and silver jewellery, coins as jewellery | 7113 | 3% | Silverware (7114) also 3% |
| Imitation jewellery | 7117 | 3% | |
| Glass, lac and plastic bangles | 7018 | Nil | Metal imitation bangles 3% |
| Readymade garments, kurta, kurti | 61 / 62 | 5% / 18% | 5% up to ₹2,500 a piece, 18% above (was 12%) |
| Saree (cotton, silk, synthetic) | 5007 / 52 / 54 | 5% | |
| Footwear | 64 | 5% / 18% | 5% up to ₹2,500 a pair (was 12%), 18% above |
| Steel, brass, copper utensils | 7323 / 7418 | 5% | Was 12%; spoons and ladles 18% |
| Ceramic and bone china crockery | 6911 / 6912 | 5% | Was 12%; glassware 18% |
| TV | 8528 | 18% | Was 28% |
| AC | 8415 | 18% | Was 28% |
| Fridge, washing machine | 8418 / 8450 | 18% | Dishwasher was 28% |
| Mobile phones | 8517 | 18% | |
| Cotton or jute bags | 4202 | 5% | Was 12%; leather or plastic bags 18% |
| Greeting cards | 4909 | 18% |
From the RichPOS GST rate list (data from Notification 9/2025 and 10/2025-Central Tax (Rate), CBIC, read 16 October 2026). Old rates are from Annexure I of the PIB release on the 56th GST Council meeting. "Check" means the rate depends on what the product is made of or how it is packed.
Which Diwali items changed GST rate in September 2025?
Most Diwali items got cheaper: chocolates, biscuits and cakes went from 18% to 5%, and candles, dry fruits, ghee, metal idols, matchboxes, utensils and crockery went from 12% to 5%. TVs and ACs went from 28% to 18%.
Two changes went the other way. Readymade garments sold above ₹2,500 a piece moved from 12% to 18%, and preparations that work by burning other than agarbatti, dhoop and sambrani moved from 12% to 18%. So a ₹3,000 silk kurta set or a branded aroma cone may now carry more tax than last Diwali, while the box of kaju katli next to it carries less.
If your billing software still has last year's rates on these items, change them before the rush. A wrong rate on a 5% item means you overcharge the customer; a wrong rate on an 18% item means the shortfall comes out of your margin when you file.
Is GST different for loose and packed sweets or dry fruits?
For sweets, namkeen and dried dry fruits, no: they are 5% whether packed or sold loose. Makhana is the exception in this list: 5% when pre-packaged and labelled, nil when sold loose.
The sweets entry in Schedule I covers sweetmeats sold as goods, from the counter or in a box. Namkeen is 5% whether or not pre-packaged. Badam, kaju, pista, kishmish and dried khajur have no loose exemption, so a kilo weighed out of a bori is 5% too. Only fresh nuts and fresh dates are nil.
Where the loose and packed rule does apply (rice, atta, dal, makhana, honey, gur), it depends on the Legal Metrology definition of pre-packaged and labelled. Our guide on pre-packaged and labelled vs loose explains it with examples.
What GST applies to a Diwali gift hamper with mixed items?
If the items in a hamper are sold together for one price, the hamper is usually a mixed supply and the whole box is taxed at the highest rate of any item in it (CGST Act, Section 8(b)). The Act's own example of a mixed supply is a pack of sweets, chocolates, cakes, dry fruits and juices for a single price.
So a box with sweets (5%), almonds (5%) and a scented candle (5%) stays at 5%. Add a pack of crackers or an LED jhalar (18%) and the whole hamper price becomes 18%. If you bill each item as its own line at its own price, each line keeps its own rate. That choice is yours to make before you price the hamper; ask your CA if you sell hampers in volume. Input tax credit and gifting to staff or clients are covered in GST on Diwali gifts and hampers.
How do I bill a mixed Diwali basket line by line?
Put every item on its own line with its own HSN and rate, and let the bill total the GST by rate. Here is a worked example for a customer buying puja and gifting items together (prices before GST, same-State sale).
| Line | HSN | Value (₹) | GST rate | GST (₹) |
|---|---|---|---|---|
| 1 kg kaju katli | 2106 | 900.00 | 5% | 45.00 |
| 500 g almonds, packed | 0802 | 500.00 | 5% | 25.00 |
| 12 clay diyas | 6912 | 120.00 | Nil | 0.00 |
| LED jhalar, 10 m | 9405 | 350.00 | 18% | 63.00 |
| Crackers gift box | 3604 | 1,000.00 | 18% | 180.00 |
| Total | 2,870.00 | 313.00 |
Illustrative prices. GST at 5% is split as 2.5% CGST + 2.5% SGST and 18% as 9% + 9%. Had the same five items been sold as one hamper for ₹2,870, the whole value would be taxed at 18% (₹516.60).
The bill then shows a tax summary by rate (nil, 5%, 18%), which is also how your CA reports it in GSTR-1. Nil-rated diyas sit on the same tax invoice as the taxable lines; you do not need a separate bill for them.
What should a shop check before Dhanteras?
Dhanteras falls on Friday 6 November 2026 and Lakshmi Puja on Sunday 8 November. Do these checks in the week before, when the counter is still quiet.
- Every Diwali item in your item master has an HSN and the rate from the table above, not last year's rate
- Garments and footwear are set to switch between 5% and 18% at ₹2,500 a piece or pair
- Loose makhana and packed makhana are two separate items (nil and 5%)
- Hampers: decide whether you sell them at one price (highest rate) or as itemised lines
- Offer prices are set: GST is charged on the price after a discount shown on the bill (see GST on discounts)
- Barcode labels and price tags are printed for new festive stock
- Invoice series continues without gaps, so the rush does not create duplicate numbers
- Thermal printer rolls and a spare are in stock
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