GST Rate & HSN Code for matches; pyrophoric alloys; Explosives; pyrotechnic products; certain combustible preparations – Chapter 36
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 Code | Description | Rate (%) | CESS (%) | Effective Date | Rate Revision |
3601 | PROPELLANT POWDERS | 18% | 01/07/2017 | ||
360100 | PROPELLANT POWDERS | 18% | 01/07/2017 | ||
36010010 | PROPELLANT POWDERS PROPELLANT POWDERS: BLASTING POWDER | 18% | 01/07/2017 | ||
36010020 | PROPELLANT POWDERS PROPELLANT POWDERS: GUN POWDER | 18% | 01/07/2017 | ||
36010090 | PROPELLANT POWDERS PROPELLANT POWDERS: OTHER | 18% | 01/07/2017 | ||
3602 | PREPARED EXPLOSIVES, OTHER THAN PROPELLANT POWDERS | 18% | 15/11/2017 | ||
360200 | PREPARED EXPLOSIVES, OTHER THAN PROPELLANT POWDERS | 18% | 15/11/2017 | ||
36020010 | PREPARED EXPLOSIVES, OTHER THAN PROPELLANT POWDERS PREPARED EXPLOSIVES, OTHER THAN PROPELLANT POWDERS: INDUSTRIAL EXPLOSIVES | 18% | 15/11/2017 | ||
36020090 | PREPARED EXPLOSIVES, OTHER THAN PROPELLANT POWDERS PREPARED EXPLOSIVES, OTHER THAN PROPELLANT POWDERS: OTHER | 18% | 15/11/2017 | ||
3603 | SAFETY FUSES; DETONATING FUSES; PERCUSSION OR DETONATING CAPS; IGNITERS; ELECTRIC DETONATORS | 18% | 01/07/2017 | ||
360300 | SAFETY FUSES; DETONATING FUSES; PERCUSSION OR DETONATING CAPS; IGNITERS; ELECTRIC DETONATORS | 18% | 01/07/2017 | ||
36030011 | SAFETY 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 BLASTING | 18% | 01/07/2017 | ||
36030019 | SAFETY FUSES; DETONATING FUSES; PERCUSSION OR DETONATING CAPS; IGNITERS; ELECTRIC DETONATORS SAFETY FUSES; DETONATING FUSES; PERCUSSION OR DETONATING CAPS; IGNITERS; ELECTRIC DETONATORS: OTHER | 18% | 01/07/2017 | ||
36030020 | SAFETY FUSES; DETONATING FUSES; PERCUSSION OR DETONATING CAPS; IGNITERS; ELECTRIC DETONATORS SAFETY FUSES; DETONATING FUSES; PERCUSSION OR DETONATING CAPS; IGNITERS; ELECTRIC DETONATORS: DETONATING FUSES | 18% | 01/07/2017 | ||
36030031 | SAFETY 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: NONORDNANCE | 18% | 01/07/2017 | ||
36030039 | SAFETY 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: OTHER | 18% | 01/07/2017 | ||
36030041 | SAFETY FUSES; DETONATING FUSES; PERCUSSION OR DETONATING CAPS; IGNITERS; ELECTRIC DETONATORS SAFETY FUSES; DETONATING FUSES; PERCUSSION OR DETONATING CAPS; IGNITERS; ELECTRIC DETONATORS: IGNITERS: NONORDNANCE | 18% | 01/07/2017 | ||
36030049 | SAFETY FUSES; DETONATING FUSES; PERCUSSION OR DETONATING CAPS; IGNITERS; ELECTRIC DETONATORS SAFETY FUSES; DETONATING FUSES; PERCUSSION OR DETONATING CAPS; IGNITERS; ELECTRIC DETONATORS: IGNITERS: OTHER | 18% | 01/07/2017 | ||
36030051 | SAFETY 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, NON | 18% | 01/07/2017 | ||
36030059 | SAFETY FUSES; DETONATING FUSES; PERCUSSION OR DETONATING CAPS; IGNITERS; ELECTRIC DETONATORS SAFETY FUSES; DETONATING FUSES; PERCUSSION OR DETONATING CAPS; IGNITERS; ELECTRIC DETONATORS: ELECTRIC DETONATORS: OTHER | 18% | 01/07/2017 | ||
3604 | FIREWORKS, SIGNALLING FLARES, RAIN ROCKETS, FOG SIGNALS AND OTHER PYROTECHNIC ARTICLES | 18% | 15/11/2017 | ||
36041000 | FIREWORKS, SIGNALLING FLARES, RAIN ROCKETS, FOG SIGNALS AND OTHER PYROTECHNIC ARTICLES FIREWORKS | 18% | 15/11/2017 | ||
360490 | OTHER | 18% | 15/11/2017 | ||
36049010 | FIREWORKS, SIGNALLING FLARES, RAIN ROCKETS, FOG SIGNALS AND OTHER PYROTECHNIC ARTICLES OTHER: SHIP SIGNALS | 18% | 15/11/2017 | ||
36049090 | FIREWORKS, SIGNALLING FLARES, RAIN ROCKETS, FOG SIGNALS AND OTHER PYROTECHNIC ARTICLES OTHER: OTHER | 18% | 15/11/2017 | ||
3605 | MATCHES, OTHER THAN PYROTECHNIC ARTICLES OF HEADING 3604 | 0% | 01/04/2020 | ||
360500 | MATCHES, OTHER THAN PYROTECHNIC ARTICLES OF HEADING 3604 | 0% | 01/04/2020 | ||
36050010 | MATCHES, OTHER THAN PYROTECHNIC ARTICLES OF HEADING 3604 MATCHES, OTHER THAN PYROTECHNIC ARTICLES OF HEADING 3604: SAFETY MATCHES | 12% | 01/04/2020 01/07/2017 | ||
36050090 | MATCHES, OTHER THAN PYROTECHNIC ARTICLES OF HEADING 3604 MATCHES, OTHER THAN PYROTECHNIC ARTICLES OF HEADING 3604: OTHER | 0% | 01/04/2020 | ||
3606 | FERRO-CERIUM AND OTHER PYROPHORIC ALLOYS IN ALL FORMS; ARTICLES OF COMBUSTIBLE MATERIALS AS SPECIFIED IN NOTE 2 TO THIS CHAPTER | 18% | 15/11/2017 | ||
36061000 | FERRO-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 CAPA | 18% | 15/11/2017 | ||
360690 | OTHER | 18% | 15/11/2017 | ||
36069010 | FERRO-CERIUM AND OTHER PYROPHORIC ALLOYS IN ALL FORMS; ARTICLES OF COMBUSTIBLE MATERIALS AS SPECIFIED IN NOTE 2 TO THIS CHAPTER OTHER: COMBUSTIBLE PREPARATIONS | 18% | 15/11/2017 | ||
36069091 | FERRO-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 FORMS | 18% | 15/11/2017 | ||
36069092 | FERRO-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 FORMS | 18% | 15/11/2017 | ||
36069093 | FERRO-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 | ||
36069099 | FERRO-CERIUM AND OTHER PYROPHORIC ALLOYS IN ALL FORMS; ARTICLES OF COMBUSTIBLE MATERIALS AS SPECIFIED IN NOTE 2 TO THIS CHAPTER OTHER: OTHER: OTHERS | 18% | 15/11/2017 |
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