Introduction
The Goods and Service Tax system has refined today’s taxation system in India. It has unified all taxes for diverse goods and services. On the other hand, an HSN Code refers to a unique code consisting of 6 —to 10-digits. The code identifies various goods for their global transactions. Here, you will get information related to the GST Rate and HSN Code for Chapter 36.
Overview of GST Rate and HSN Code Chapter 36
GST Rate and HSN Code Chapter 36 covers the code for all types of explosive products. These include matches, pyrotechnic products, pyrophoric alloys, and various combustible preparations. The detailed study of the codes is as follows-
| HSN Code | Detailed Description | GST Rate | Launched Date |
| 3601 | Propellent Powders | 18% | 1st July 2017 |
| 360100 | Propellent Powders | 18% | 1st July 2017 |
| 36010010 | Propellent Powders: Blasting Powder | 18% | 1st July 2017 |
| 36010020 | Propellent Powders: Gun Powder | 18% | 1st July 2017 |
| 36010090 | Propellent Powders: Other | 18% | 1st July 2017 |
| 3602 | Prepared Explosives: Other than Propellent Powders | 18% | 15th Nov 2017 |
| 360200 | Prepared Explosives: Other than Propellent Powders | 18% | 15th Nov 2017 |
| 36020010 | Prepared Explosives: Other than Propellent Powders: Industrial Explosives | 18% | 15th Nov 2017 |
| 36020090 | Prepared Explosives: Other than Propellent Powders: Other | 18% | 15th Nov 2017 |
| 3603 | Detonating Fuses, Safety Fuses, Detonating or Percussion Caps, Igniters, and Electric Detonators | 18% | 1st July 2017 |
| 360300 | Detonating Fuses, Safety Fuses, Detonating or Percussion Caps, Igniters, and Electric Detonators | 18% | 1st July 2017 |
| 36030011 | Detonating Fuses, Safety Fuses, Detonating or Percussion Caps, Igniters, and Electric Detonators: Safety Fuses for Mine Blasting | 18% | 1st July 2017 |
| 36030019 | Detonating Fuses, Safety Fuses, Detonating or Percussion Caps, Igniters, and Electric Detonators: Other | 18% | 1st July 2017 |
| 36030020 | Detonating Fuses, Safety Fuses, Detonating or Percussion Caps, Igniters, and Electric Detonators: Detonating Fuses for Industries | 18% | 1st July 2017 |
| 36030031 | Detonating Fuses, Safety Fuses, Detonating or Percussion Caps, Igniters, and Electric Detonators: Detonating and Percussion Caps: Nonordnance | 18% | 1st July 2017 |
| 36030039 | Detonating Fuses, Safety Fuses, Detonating or Percussion Caps, Igniters, and Electric Detonators: Detonating and Percussion Caps: Other | 18% | 1st July 2017 |
| 36030041 | Detonating Fuses, Safety Fuses, Detonating or Percussion Caps, Igniters, and Electric Detonators: Igniters: Nonordnance | 18% | 1st July 2017 |
| 36030049 | Detonating Fuses, Safety Fuses, Detonating or Percussion Caps, Igniters, and Electric Detonators: Igniters: Other | 18% | 1st July 2017 |
| 36030051 | Detonating Fuses, Safety Fuses, Detonating or Percussion Caps, Igniters, and Electric Detonators: Electric Detonators containing Nonordnance and Electrically Ignited Explosives | 18% | 1st July 2017 |
| 36030059 | Detonating Fuses, Safety Fuses, Detonating or Percussion Caps, Igniters, and Electric Detonators: Other Electric Detonators | 18% | 1st July 2017 |
| 3604 | Signaling flares, rain rockets, fireworks, fog signals, and related pyrotechnic articles | 18% | 15th Nov 2017 |
| 36041000 | Signaling flares, rain rockets, fireworks, fog signals, and related pyrotechnic articles: Fireworks | 18% | 15th Nov 2017 |
| 360490 | Signaling flares, rain rockets, fireworks, fog signals, and related pyrotechnic articles: Other | 18% | 15th Nov 2017 |
| 36049010 | Signaling flares, rain rockets, fireworks, fog signals, and related pyrotechnic articles: Other: Ship Signals | 18% | 15th Nov 2017 |
| 36049090 | Signaling flares, rain rockets, fireworks, fog signals, and related pyrotechnic articles: Other: Other | 18% | 15th Nov 2017 |
| 3605 | Matches and other articles, excluding the pyrotechnic articles highlighted in Heading 3604 | 0% | 1st April 2020 |
| 360500 | Matches and other articles, excluding the pyrotechnic articles highlighted in Heading 3604 | 0% | 1st April 2020 |
| 36050010 | Matches and other articles, excluding the pyrotechnic articles highlighted in Heading 3604: Safety Matches | 12% | 1st April 2020 |
| 36050090 | Matches and other articles, excluding the pyrotechnic articles highlighted in Heading 3604: Other | 0% | 1st April 2020 |
| 3606 |
|
18% | 15th Nov 2017 |
| 36061000 |
|
18% | 15th Nov 2017 |
| 360690 | Other | 18% | 15th Nov 2017 |
| 36069010 |
|
18% | 15th Nov 2017 |
| 36069091 |
|
18% | 15th Nov 2017 |
| 36069092 |
|
18% | 15th Nov 2017 |
| 36069093 |
|
18% | 15th Nov 2017 |
| 36069099 |
|
18% | 15th Nov 2017 |
Note Points-
- Chapter 36 of GST Rates and HSN Codes does not include any separate chemical compounds, excluding those highlighted in Note 2 of (a) and (b).
- The expression of combustible materials-made articles highlighted in 3606 applies only to the following-
- Hexamethylenetetramine, metaldehyde, and other related substances are placed in a few common forms, like sticks and tablets, and are used as fuels with the alcoholic base and related prepared fuels in semi-solid or solid form.
- Liquified gas fuels or liquids in containers used mainly to fill or refill lighters or cigarettes, where capacity must be up to 300 cubic centimeters.
- Firelighters, resin torches, and related products
Conclusion
Overall, GST rates and HSN Codes belonging to Chapter 36 vary for diverse products and their sub-categories. Therefore, if you are in the transaction, import, and export of any explosive product, matches, pyrophoric allows, and a few combustible preparations, be aware of every code highlighted under Chapter 36.
Disclaimer: The rates and HSN codes are given above to the best of our knowledge and information. There may be various variations due to updates by the government. If you need any information regarding HSN code and GST rates then please visit CBIC website.
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