GST payable under pyrotechnic products, matches and pyrophoric alloys
matches, pyrotechnic products and pyrophoric alloys fall under HSN code chapter 36 of GST commodity tariff schedule. The details about GST rate changes on sale of matches, pyrotechnic products, pyrophoric alloys are being updated here. The notification changes on exemptions on GST on sale of matches, pyrotechnic products, pyrophoric alloys and other circulars related to GST on pyrotechnic products, matches are updated in this website.
Update on 18th May, 2017: GST rates on goods
5% GST RATE;
1. Handmade safety matches [GST HSN chapter code 3605 00 10], 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.”
18% GST RATE;
1. Propellant powders [GST HSN chapter code 3601].
2. Safety fuses; detonating fuses; percussion or detonating caps; igniters; electric detonators [GST HSN chapter code 3603]. 1. Matches [GST HSN chapter code 3605]
28% GST RATE;
All goods not specified elsewhere
1. GST HSN chapter code 3602 Prepared explosives, other than propellant powders; such as Industrial explosives.
Revised GST Rates on 10th November, 2017
Present rate new rate
3602 Prepared explosives, other than propellant powders; 28% 18%
such as Industrial explosives
2. GST HSN chapter code 3604 Fireworks, signalling flares, rain rockets, fog signals and other pyrotechnic articles.
Revised GST Rates on 10th November, 2017
Present rate new rate
3604 Fireworks, signalling flares, rain rockets, 28% 18%
fog signals and other pyrotechnic articles
3. GST HSN chapter code 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.
Revised GST Rates on 10th November, 2017
Present rate new rate
3606 Ferro-cerium and other pyrophoric alloys in all forms; 28% 18%
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
GST is expected to be levied for sale of matches and pyrophoric alloys, pyrotechnic products etc. However, there are special categories of business under HSN code Chapter 36 expected to be included under GST exemption list where 0% rate of GST is applicable.
Goods and Service Tax (GST) rate tariff in India is designed in 6 categories of goods and services. Four main GST rate slabs framed with Essential goods and services, Standard goods and services and luxury goods and services with 5%, 12%, 18% and 28% respectively. Commonly used Goods and Services at 5%, Standard Goods and Services fall under 1st slab at 12%, Standard Goods and Services fall under 2nd Slab at 18% and Special category of Goods and Services including luxury - 28%. The most essential goods and services attract nil rate of GST under Exempted Categories. Luxury goods and services and certain specific goods and services attract additional cess than 28% GST.
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GST rate on Propellant powders business
GST amount of rate on purchase or sale of Prepared explosives
GST percentage on sale or purchase of Fireworks, signalling flares, rain rockets, pyrotechnic articles
Rate of GST on detonating fuses,percussion or detonating caps, igniters, electric detonators, Safety fuses
GST payable rate on purchase or sale of Ferro-cerium and other pyrophoric alloys
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The above information about GST rate on commodities under HSN code mentioned above commonly clarifies on questions explained under:
Amount of GST tax on Ferro cerium & other pyrophoric alloys
What is the GST rate on propellant powders?
How much GST on safety fuses, detonating fuse, percussion caps etc.?
GST tariff on fireworks, signaling flares, rain rockets
Indian GST charges on explosives other than propellant powders
GST duty on matches, except pyrotechnic articles