GST Rates & HSN Codes of Gun Powder, Matches, Detonators, Explosives

Chapter 36 – GST Rates and HSN Codes of Gun Powder, Matches, Detonators, Explosives

The GST rates on Gun Powder, Matches, Detonators, Explosives are from 5 to 28%. Check the following GST Rate Table.

The HSN Codes are listed from 3601 to 3606. Check the following GST Rates & HSN Code chart.

GST Rates and HSN Codes of Gun Powder, Matches, Detonators, Explosives

HSN CodeItems/ServicesRate (%)w.e.f.
3601Propellant powders1828/06/2017
3602Prepared explosives, other than propellant powders; such as Industrial explosives1814/11/2017
3603Safety fuses; detonating fuses; percussion or detonating caps; igniters; electric detonators1828/06/2017
3604Fireworks, signalling flares, rain rockets, fog signals and other pyrotechnic articles1814/11/2017
3605Matches (other than handmade safety matches [3605 00 10])1828/06/2017
3606Ferro-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 lighters1814/11/2017
36050010Handmade 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 composi- tion for match heads; (iii) filling of boxes with matches; (iv) pasting of labels on match boxes, veneers or cardboards; (v) packaging528/06/2017

Here GST rates on Gun Powder, Matches, Detonators, Explosives means as follows:

  • IGST 5% (SGST 2.5% + CSGT 2.5%)
  • IGST 12% (SGST 6% + CGST + 6%)
  • IGST 18% (SGST 9% + CGST 9%).
  • IGST 28% (SGST 14% + CGST 14%)
  • IGST 3% (SGST 1.5% + CGST 1.5%)

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