Camphor GST Rate in India: Tax on Religious and Household Use
- Camphor in India generally attracts 18% GST, depending on its classification and form.
- Pure camphor, including natural or synthetic camphor classified under HSN 2914, generally attracts 18% GST.
- Camphor-based odoriferous preparations that operate by burning under HSN 33074100 attract 18% GST from 22 September 2025, increased from the earlier 12%.
- Camphor does not get a lower GST rate merely because it is used for religious, household, or medicinal purposes. A finished medicament containing camphor may attract a different rate based on its separate classification.
- GST-registered businesses may claim Input Tax Credit (ITC) on eligible camphor purchases, subject to applicable GST rules.
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 |
|---|---|---|
| Pure camphor used for religious or household purposes | 2914 | 18% |
| Camphor-based odoriferous preparations that operate by burning | 33074100 | 18% |
| Camphor-containing medicinal formulations, if classified as medicaments | 3003 / 3004 | 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
GST Rate
Note: The GST rate depends on the product’s classification, not merely its end use. Pure camphor under HSN 2914 attracts 18% GST, while qualifying medicinal formulations containing camphor may attract 5% GST.
Old GST on Camphor
(Old GST Rates – Applicable Until 21 September 2025)
| Form | HSN Code | Old GST Rate |
|---|---|---|
| Pure camphor, including natural or synthetic camphor | 2914 | 18% |
| Camphor-based odoriferous preparations that operate by burning | 33074100 | 12% |
| Camphor used as an ingredient in cosmetic preparations | Applicable product HSN | Rate depended on the finished product classification |
Form
HSN Code
Old GST Rate
Form
HSN Code
Old GST Rate
Form
HSN Code
Old GST Rate
From 22 September 2025, camphor-based odoriferous preparations under HSN 33074100 moved from 12% to 18% GST. Pure camphor under HSN 2914 continues to attract 18% GST.
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 eligible GST paid for wholesale purchases
- Ensure invoices mention the correct HSN code and GST rate
- Maintain proper purchase and tax records
Understanding the camphor GST rate is especially important for sellers, buyers, and resellers of spiritual and daily-use household goods. Pure camphor generally attracts 18% GST, while the applicable rate for camphor-containing products depends on their classification.
