Following items are taxed at NIL rate, meaning no tax will be charged on these items.
- Rudraksha, rudraksha mala, tulsi kanthi mala, panchgavya (mixture of cowdung, desi ghee, milk and curd);
- Sacred thread (commonly known as yagnopavit);
- Wooden khadau;
- Vibhuti sold by religious institutions,
- Unbranded honey
- Wick for diya.
- Kalava (Raksha sutra)
- Chandan tika
However following items will be taxed at the rate of 5%