Camphor GST Rate in India: Tax on Religious and Household Use
- Camphor in India is taxed under GST, with rates depending on its use and form.
- Religious camphor and non-medicinal camphor powder are taxed at 12% under HSN code 3307.
- Medicinal camphor may be exempt or taxed at 5%, while synthetic industrial camphor is taxed at 18%.
- Retailers can claim Input Tax Credit on GST paid for camphor if they are GST-registered.
- The correct GST rate is crucial for religious supply stores, Ayurvedic makers, and cosmetic brands.
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.
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Is Camphor Taxable Under GST?
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:
- A medicinal/pharmaceutical product
- A religious or household item
- A cosmetic or industrial product
New GST Rate on Camphor in India
| 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% |
Camphor Type
HSN Code
GST Rate
Camphor Type
HSN Code
GST Rate
Camphor Type
HSN Code
GST Rate
Camphor Type
HSN Code
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Old GST on Camphor Powder
(Old GST Rates – Applicable Until 21st September)
| Form | Purpose | Old GST Rate |
|---|---|---|
| Camphor powder | Puja & fragrance use | 12% |
| Camphor tablets | Puja rituals | 12% |
| Camphor powder (cosmetic) | Added in creams | 18% |
Form
Purpose
Old GST Rate
Form
Purpose
Old GST Rate
Form
Purpose
Old GST Rate
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Who Needs to Know the Correct Camphor GST Rate?
- Religious supply stores
- Ayurvedic product makers
- Cosmetic and fragrance brands
- FMCG distributors and wholesalers
- Online platforms selling puja items
Input Tax Credit (ITC) Eligibility
If you’re a retailer or business dealing in camphor:
- You can claim Input Tax Credit on GST paid for wholesale purchases
- Ensure invoices mention the correct HSN code and GST rate
- Maintain records of product purpose and buyer classification
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.
