GST Rates & HSN Codes on Gun Powder, Detonators, Matches, DNPT & Combustible Products


HSN Code Description Rate (%) CESS (%)
3601 Propellant powders 18
3602 Prepared explosives, other than propellant powders; such as Industrial explosives 28
3603 Safety fuses; detonating fuses; percussion or detonating caps; igniters; electric detonators 18
3604 Fireworks, signalling flares, rain rockets, fog signals and other pyrotechnic articles 28
3605 Matches (other than handmade safety matches [3605 00 10]) 18
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 composi- tion for match heads; (iii) filling of boxes with matches; (iv) pasting of labels on match boxes, veneers or cardboards; (v) packaging 5
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 28

Disclaimer : All rates & codes are best to our latest information. However there may be variations due to Government's latest updates. We are not responsible for any wrong information.