GST tax rate on - 36 Explosives; pyrotechnic products; matches; pyrophoric alloys; certain combustible preparations.

HS Description Percentage
36050010

Handmade safety matches
Explanation.– For the purposes of this entry, handmade matches mean matches, in or in relation to the manufacture of which, none of the following processes is ordinarily carried on with the aid of power, namely: -
(i)        frame filling;
(ii)     dipping of splints in the composition for match heads;
(iii)   filling of boxes with matches;
(iv)    pasting of labels on match boxes, veneers or cardboards;
(v)      packaging

CGST - 2.5%
SGST - 2.5%
IGST - 5%
CESS - Nil
3601

Propellant powders

CGST - 9%
SGST - 9%
IGST - 18%
CESS - Nil
3602

Prepared explosives, other than propellant powders; such as Industrial explosives

CGST - 9%
SGST - 9%
IGST - 18%
CESS - Nil
3603

Safety fuses; detonating fuses; percussion or detonating caps; igniters; electric detonators

CGST - 9%
SGST - 9%
IGST - 18%
CESS - Nil
3604

Fireworks, signalling flares, rain rockets, fog signals and other pyrotechnic articles

CGST - 9%
SGST - 9%
IGST - 18%
CESS - Nil
3606

Ferro-cerium and other pyrophoric alloys in all forms; articles of combustible materials as specified in Note 2 to this Chapter; such as liquid or liquefied-gas fuels in containers of a kind used for filling or refilling cigarette or similar lighters

CGST - 9%
SGST - 9%
IGST - 18%
CESS - Nil

6 Digit HS Code for chapter 36 - Explosives; pyrotechnic products; matches; pyrophoric alloys; certain combustible preparations.

4 Digit HS Code for chapter 36 - Explosives; pyrotechnic products; matches; pyrophoric alloys; certain combustible preparations.

8 Digit HS Code for chapter 36 - Explosives; pyrotechnic products; matches; pyrophoric alloys; certain combustible preparations.