Chapter 36: Explosives, Pyrotechnic Products, Matches, Pyrophoric Alloys HSN Code

Taxonomy
Sub Chapters under Chapter 36
Case Laws Related to Chapter 36
Important Disclaimer

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Section 06
Products Of The Chemical Or Allied Industries
Chapter 36
Explosives; pyrotechnic products; matches; pyrophoric alloys; certain combustible preparations

Sub Chapters under Explosives, Pyrotechnic Products, Matches, Pyrophoric Alloys

The following Sub Chapters fall under HSN Chapter 36:

Sub Chapter

Old GST Rate

New GST Rate

Description

Sub Chapter

3601

Old GST Rate

18%

New GST Rate

18%

Description

Propellant powders

Sub Chapter

3602

Old GST Rate

18%

New GST Rate

18%

Description

Prepared explosives, other than propellant powders

Sub Chapter

3603

Old GST Rate

18%

New GST Rate

18%

Description

Safety fuses; detonating cords; percussion or detonating caps; igniters; electric detonators

Sub Chapter

3604

Old GST Rate

18%

New GST Rate

18%

Description

Fireworks, signalling flares, rain rockets, fog signals and other pyrotechnic articles

Sub Chapter

3605

Old GST Rate

12%

New GST Rate

Description

Matches, other than pyrotechnic articles of heading 3604

Sub Chapter

3606

Old GST Rate

18%

New GST Rate

18%

Description

Ferro-cerium and other pyrophoric alloys in all forms; articles of combustible materials as specified in note 2 to this chapter

Case Laws Related to Chapter 36

Order Number

Description

Order Number

GST-ARA-79/2018-19/B-168

Description

General Manager Ordnance Factory Bhandara (AAR (Authority For Advance Ruling), Maharashtra)

Order Number

GST-ARA-05/2021-22/B-17

Description

Kapil Sons (Rajendra Kumar Baheti) (AAR (Authority For Advance Ruling), Maharashtra)

Order Number

GUJ/GAAR/R/10/2021

Description

I-tech Plast India Pvt. Ltd (AAR (Authority For Advance Ruling), Gujarat)

Important Disclaimer

The entire content on this page has been arranged to the best of the author's understanding and is subject to periodic updates as per the law for the time being in force. The above 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 cannot be ruled out. BUSY Infotech Private Ltd. and its associates will not be held responsible for any loss or damage arising from any inaccurate or incomplete information in this document. We recommend consulting a professional tax consultant before acting on the information contained in this piece of content.