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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