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Table of Contents
- Updated on : May 2, 2025
HSN Chapter 36: Explosives; Pyrotechnic Products; Matches; Pyrophoric Alloys; Certain Combustible Preparations
HSN Code & GST Rate for Industrial explosives, fireworks & matches – Chapter 36
| Rates (%) | Products Description | HSN Codes | Export and Import HSN Codes |
| 18% | Propellant powders | 3601 | 36010010, 36010020, 36010090 |
| 18% | Prepared explosives, other than propellant powders; such as Industrial explosives | 3602 | 36020010, 36020090 |
| 18% | Safety fuses; detonating fuses; percussion or detonating caps; igniters; electric detonators | 3603 | 36030011, 36030019, 36030020, 36030031, 36030039, 36030041, 36030049, 36030051, 36030059 |
| 18% | Fireworks, signalling flares, rain rockets, fog signals and other pyrotechnic articles | 3604 | 36041000, 36049010, 36049090 |
| 18% | Matches (other than handmade safety matches [3605 00 10]) | 3605 | 36050090 |
| 18% | 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. | 3606 | 36061000, 36069010, 36069091, 36069092, 36069093, 36069099 |
| 5% | Handmade safety matches | 36050010 | – |
GST Council Updates
Most products in Chapter 36, given their nature, are typically placed under higher GST rate slabs. For example, propellant powders, prepared explosives, safety fuses, detonating fuses, percussion caps, igniters, electric detonators, and fireworks are generally subject to 18% GST. However, there can be exceptions for specific categories based on their manufacturing process or intended use. For instance, handmade safety matches are taxed at a lower rate of 5%. Recent GST Council meetings (late 2024/early 2025) have not shown widespread changes across this chapter in publicly available summaries, but these examples illustrate the general rate structure.
Disclaimer
The GST Rate & HSN codes and rates have been arranged as per the best of authors understanding and are subject to periodic updates as per the law for the time being in force. It does not constitute professional advice or a formal recommendation. While due care has been taken in preparing this content, the existence of mistakes and omissions herein is not ruled out. DisyTax will not be held responsible for any loss or damage of any kind arising out of any inaccurate or incomplete information in this document.