GST Rate & HSN Code for matches; pyrophoric alloys; Explosives; pyrotechnic products; certain combustible preparations – Chapter 36

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Important Notes for GST Chapter 36

 

This Chapter doesn’t cover separate synthetically characterized intensifies other than those depicted in Note 2(a) or 2(b) beneath.

The articulation “articles of flammable materials” in heading 3606 applies just to:

 

  • metaldehyde, hexamethylenetetramine and comparable substances, set up in structures (for instance, tablets, sticks or comparative structures) for use as fills; powers with a premise of liquor, and comparable arranged powers, in strong or semi-strong structure;

 

  • fluid or condensed gas energizes in holders of a sort utilized for fillingor topping off cigarette or comparable lighters and of a limit not surpassing 300 cm3; and

 

(c) sap lights, firelighters and such

HSN CodeDescriptionRate (%)CESS (%)Effective DateRate Revision
3601PROPELLANT POWDERS18%01/07/2017
360100PROPELLANT POWDERS18%01/07/2017
36010010PROPELLANT POWDERS PROPELLANT POWDERS: BLASTING POWDER18%01/07/2017
36010020PROPELLANT POWDERS PROPELLANT POWDERS: GUN POWDER18%01/07/2017
36010090PROPELLANT POWDERS PROPELLANT POWDERS: OTHER18%01/07/2017
3602PREPARED EXPLOSIVES, OTHER THAN PROPELLANT POWDERS18%15/11/2017
360200PREPARED EXPLOSIVES, OTHER THAN PROPELLANT POWDERS18%15/11/2017
36020010PREPARED EXPLOSIVES, OTHER THAN PROPELLANT POWDERS PREPARED EXPLOSIVES, OTHER THAN PROPELLANT POWDERS: INDUSTRIAL EXPLOSIVES18%15/11/2017
36020090PREPARED EXPLOSIVES, OTHER THAN PROPELLANT POWDERS PREPARED EXPLOSIVES, OTHER THAN PROPELLANT POWDERS: OTHER18%15/11/2017
3603SAFETY FUSES; DETONATING FUSES; PERCUSSION OR DETONATING CAPS; IGNITERS; ELECTRIC DETONATORS18%01/07/2017
360300SAFETY FUSES; DETONATING FUSES; PERCUSSION OR DETONATING CAPS; IGNITERS; ELECTRIC DETONATORS18%01/07/2017
36030011SAFETY FUSES; DETONATING FUSES; PERCUSSION OR DETONATING CAPS; IGNITERS; ELECTRIC DETONATORS SAFETY FUSES; DETONATING FUSES; PERCUSSION OR DETONATING CAPS; IGNITERS; ELECTRIC DETONATORS: SAFETY FUSES: FOR MINE BLASTING18%01/07/2017
36030019SAFETY FUSES; DETONATING FUSES; PERCUSSION OR DETONATING CAPS; IGNITERS; ELECTRIC DETONATORS SAFETY FUSES; DETONATING FUSES; PERCUSSION OR DETONATING CAPS; IGNITERS; ELECTRIC DETONATORS: OTHER18%01/07/2017
36030020SAFETY FUSES; DETONATING FUSES; PERCUSSION OR DETONATING CAPS; IGNITERS; ELECTRIC DETONATORS SAFETY FUSES; DETONATING FUSES; PERCUSSION OR DETONATING CAPS; IGNITERS; ELECTRIC DETONATORS: DETONATING FUSES18%01/07/2017
36030031SAFETY FUSES; DETONATING FUSES; PERCUSSION OR DETONATING CAPS; IGNITERS; ELECTRIC DETONATORS SAFETY FUSES; DETONATING FUSES; PERCUSSION OR DETONATING CAPS; IGNITERS; ELECTRIC DETONATORS: PERCUSSION AND DETONATING CAPS: NONORDNANCE18%01/07/2017
36030039SAFETY FUSES; DETONATING FUSES; PERCUSSION OR DETONATING CAPS; IGNITERS; ELECTRIC DETONATORS SAFETY FUSES; DETONATING FUSES; PERCUSSION OR DETONATING CAPS; IGNITERS; ELECTRIC DETONATORS: PERCUSSION AND DETONATING CAPS: OTHER18%01/07/2017
36030041SAFETY FUSES; DETONATING FUSES; PERCUSSION OR DETONATING CAPS; IGNITERS; ELECTRIC DETONATORS SAFETY FUSES; DETONATING FUSES; PERCUSSION OR DETONATING CAPS; IGNITERS; ELECTRIC DETONATORS: IGNITERS: NONORDNANCE18%01/07/2017
36030049SAFETY FUSES; DETONATING FUSES; PERCUSSION OR DETONATING CAPS; IGNITERS; ELECTRIC DETONATORS SAFETY FUSES; DETONATING FUSES; PERCUSSION OR DETONATING CAPS; IGNITERS; ELECTRIC DETONATORS: IGNITERS: OTHER18%01/07/2017
36030051SAFETY FUSES; DETONATING FUSES; PERCUSSION OR DETONATING CAPS; IGNITERS; ELECTRIC DETONATORS SAFETY FUSES; DETONATING FUSES; PERCUSSION OR DETONATING CAPS; IGNITERS; ELECTRIC DETONATORS: ELECTRIC DETONATORS: CONTAINING EXPLOSIVES ELECTRICALLY IGNITED, NON18%01/07/2017
36030059SAFETY FUSES; DETONATING FUSES; PERCUSSION OR DETONATING CAPS; IGNITERS; ELECTRIC DETONATORS SAFETY FUSES; DETONATING FUSES; PERCUSSION OR DETONATING CAPS; IGNITERS; ELECTRIC DETONATORS: ELECTRIC DETONATORS: OTHER18%01/07/2017
3604FIREWORKS, SIGNALLING FLARES, RAIN ROCKETS, FOG SIGNALS AND OTHER PYROTECHNIC ARTICLES18%15/11/2017
36041000FIREWORKS, SIGNALLING FLARES, RAIN ROCKETS, FOG SIGNALS AND OTHER PYROTECHNIC ARTICLES FIREWORKS18%15/11/2017
360490OTHER18%15/11/2017
36049010FIREWORKS, SIGNALLING FLARES, RAIN ROCKETS, FOG SIGNALS AND OTHER PYROTECHNIC ARTICLES OTHER: SHIP SIGNALS18%15/11/2017
36049090FIREWORKS, SIGNALLING FLARES, RAIN ROCKETS, FOG SIGNALS AND OTHER PYROTECHNIC ARTICLES OTHER: OTHER18%15/11/2017
3605MATCHES, OTHER THAN PYROTECHNIC ARTICLES OF HEADING 36040%01/04/2020
360500MATCHES, OTHER THAN PYROTECHNIC ARTICLES OF HEADING 36040%01/04/2020
36050010MATCHES, OTHER THAN PYROTECHNIC ARTICLES OF HEADING 3604 MATCHES, OTHER THAN PYROTECHNIC ARTICLES OF HEADING 3604: SAFETY MATCHES12%01/04/2020 01/07/2017
36050090MATCHES, OTHER THAN PYROTECHNIC ARTICLES OF HEADING 3604 MATCHES, OTHER THAN PYROTECHNIC ARTICLES OF HEADING 3604: OTHER0%01/04/2020
3606FERRO-CERIUM AND OTHER PYROPHORIC ALLOYS IN ALL FORMS; ARTICLES OF COMBUSTIBLE MATERIALS AS SPECIFIED IN NOTE 2 TO THIS CHAPTER18%15/11/2017
36061000FERRO-CERIUM AND OTHER PYROPHORIC ALLOYS IN ALL FORMS; ARTICLES OF COMBUSTIBLE MATERIALS AS SPECIFIED IN NOTE 2 TO THIS CHAPTER LIQUID OR LIQUEFIED GAS FUELS IN CONTAINERS OF A KIND USED FOR FILLING OR REFILLING CIGARETTE OR SIMILAR LIGHTERS AND OF A CAPA18%15/11/2017
360690OTHER18%15/11/2017
36069010FERRO-CERIUM AND OTHER PYROPHORIC ALLOYS IN ALL FORMS; ARTICLES OF COMBUSTIBLE MATERIALS AS SPECIFIED IN NOTE 2 TO THIS CHAPTER OTHER: COMBUSTIBLE PREPARATIONS18%15/11/2017
36069091FERRO-CERIUM AND OTHER PYROPHORIC ALLOYS IN ALL FORMS; ARTICLES OF COMBUSTIBLE MATERIALS AS SPECIFIED IN NOTE 2 TO THIS CHAPTER OTHER: OTHER: FERROCERIUM, IN ALL FORMS18%15/11/2017
36069092FERRO-CERIUM AND OTHER PYROPHORIC ALLOYS IN ALL FORMS; ARTICLES OF COMBUSTIBLE MATERIALS AS SPECIFIED IN NOTE 2 TO THIS CHAPTER OTHER: OTHER: PYROPHORIC ALLOYS, IN ALL FORMS18%15/11/2017
36069093FERRO-CERIUM AND OTHER PYROPHORIC ALLOYS IN ALL FORMS; ARTICLES OF COMBUSTIBLE MATERIALS AS SPECIFIED IN NOTE 2 TO THIS CHAPTER OTHER: OTHER: DNPT (DINITROSO PENTA METHYLENE TETRAMINE)18%15/11/2017
36069099FERRO-CERIUM AND OTHER PYROPHORIC ALLOYS IN ALL FORMS; ARTICLES OF COMBUSTIBLE MATERIALS AS SPECIFIED IN NOTE 2 TO THIS CHAPTER OTHER: OTHER: OTHERS18%15/11/2017

 

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