The Central Board of Indirect Taxes and Customs (CBIC) on Thursday issued a clarification stating that Gangajal does not attract any GST. The good is under exempted category since the introduction of GST, as it is classified under “Pooja Samagri” head.

CBIC issued this clarification after noting the controversial tweet made by Mallikarjun Kharge, President of Indian National Congress, slamming the government of levying 18% GST on Ganga Jal.

According to the google English translation of the tweet issued by Kharge, it said: “Mr. Modi, the importance of Mother Ganga, the provider of salvation for a common Indian, from birth till the end of his life is very high. It is good that you are in Uttarakhand today, but your government has imposed 18% GST on the holy Ganga water itself. Not even once did I think what would be the burden on those who order Ganga water in their homes. This is the height of plunder and hypocrisy of your government.”

मोदी जी,

एक आम भारतीय के जन्म से लेकर उसकी जीवन के अंत तक मोक्षदायिनी माँ गंगा का महत्त्व बहुत ज़्यादा है।अच्छी बात है की आप आज उत्तराखंड में हैं, पर आपकी सरकार ने तो पवित्र गंगाजल पर ही 18% GST लगा दिया है।एक बार भी नहीं सोचा कि जो लोग अपने घरों में गंगाजल मँगवाते हैं,… pic.twitter.com/Xqd5mktBZG— Mallikarjun Kharge (@kharge) October 12, 2023However, denying this, CBIC issued a tweet clarifying that “Gangajal is used in Pooja by households across the country and puja samagri is exempt under GST. GST on puja samagri was discussed in detail in the 14th and 15th meetings of the GST Council held on 18/19 May 2017 and 3rd Jun 2017 respectively and decided to keep them in the exempt list. Therefore, all these items have been exempt since the introduction of GST.”

Clarification regarding certain media reports on applicability of GST on Gangajal. pic.twitter.com/t598ahN07x

— CBIC (@cbic_india) October 12, 2023

Not just this, water, other than aerated, mineral, distilled, medicinal, ionic, battery, demineralized and water sold in sealed container, attracts Nil GST.

Sources told CNBCTV18 that “This has also been clarified based on the recommendation of the GST Council in its 47th meeting held on 28th – 29th June, 2022 vide Circular No. 179/11/2022-GST, dated 03.08.2022, that in general, Water, falling under heading 2201, with specified exclusions, is exempt from GST.”

Senior government officials added that “No Notification has been issued in the recent past regrading GST rate on packed water bottles. Drinking water packed in 20 litre bottles attracts 12% GST since 25th January 2018 while waters including natural or artificial mineral waters and aerated waters not containing added sugar or sweetening matter nor flavoured attracts 18% GST since the introduction of GST.”

First Published:Oct 12, 2023 4:50 PM IST