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 | Old GST Rate |
---|---|---|
Camphor powder | Puja & fragrance use | 12% |
Camphor tablets | Puja rituals | 12% |
Camphor powder (cosmetic) | Added in creams | 18% |
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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.