04 October 2013
Yoga books Yoga CDs Rudraksha mala Tulsi mala Crystal mala (spatik) Yoga mat Wood candle stand (normal no carving) Neti pot (its small plastic pot to clean nose)
03 August 2025
Here are the typical VAT rates applicable in **Karnataka (as of around 2013)** for the items you mentioned:
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### VAT Rates in Karnataka on Specified Items
| Item | VAT Rate (Approx.) | Notes & Schedule Reference | | ---------------------------------------------- | ------------------ | ------------------------------------------------------------------------------------------ | | **Yoga Books** | 0% (Exempt) | Books generally exempt from VAT as per schedule | | **Yoga CDs** | 5% | Treated as audio/video media, usually 5% VAT | | **Rudraksha Mala** | 5% or 12.5% | Treated as religious articles or jewelry; often 5%, but can be 12.5% if considered jewelry | | **Tulsi Mala** | 5% | Religious articles often taxed at concessional rates | | **Crystal Mala (Spatik)** | 12.5% | Considered semi-precious or decorative item; usually standard rate applies | | **Yoga Mat** | 12.5% | Classified as rubber or plastic articles; standard VAT rate applies | | **Wood Candle Stand (normal, no carving)** | 12.5% | Classified as wood handicraft or household items; standard VAT applies | | **Neti Pot (small plastic pot to clean nose)** | 5% or 12.5% | Generally under plastic articles, often 5%, but sometimes standard 12.5% applies |
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### Notes:
* **Books** are usually exempt or zero-rated under VAT in many states. * Religious items like **Rudraksha** and **Tulsi malas** sometimes get concessional rates due to their religious significance. * Plastic and rubber products, household goods typically attract the **standard VAT rate**, which was commonly **12.5%** in Karnataka pre-GST. * There can be some variations depending on specific classification and updates in state VAT notifications.
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If you want, I can check the latest Karnataka VAT schedules or provide links to official notifications for these items!