Case of TSR & Co, AAR Tamil Nadu Ruling Dated 5th May 2026. AAR ruled that despite its exclusive marketing for religious and devotional use in small retail packs, the product qualifies as an aqueous distillate. The ‘Pooja Panneer’ (Rosewater) marketed by applicant exclusively for devotional or religious purposes is classified under HSN 33019079 and is taxable at an 18% GST rate.