Camphor (or kapoor) is widely used across India for religious rituals, aromatherapy, and even as a household repellent. But is it taxed under GST? And does it matter whether it’s in tablet, crystal, or powder form? In this blog, we’ll explain the camphor GST rate, including usage-based classification and how it’s taxed for religious or commercial use.
Yes, camphor is taxable under Goods and Services Tax (GST), but the rate depends on its composition and use. The key factor is whether it’s classified as:
Camphor Type | HSN Code | GST Rate |
---|---|---|
Religious camphor (used in puja) | 3307 | 12% |
Camphor powder (non-medicinal use) | 3307 | 12% |
Camphor in medicinal formulations | 3003 / 3004 | Exempt / 5% |
Synthetic camphor (industrial grade) | 2914 | 18% |
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Form | Purpose | GST Rate |
---|---|---|
Camphor powder | Puja & fragrance use | 12% |
Camphor tablets | Puja rituals | 12% |
Camphor powder (cosmetic) | Added in creams | 18% |
If you’re a retailer or business dealing in camphor:
Understanding the camphor GST rate is especially important for sellers, buyers, and resellers of spiritual and daily-use household goods. Whether you’re buying for rituals or for resale, 12% is the standard slab, unless the product is medicinal or industrial.