What products are classified under HSN 36020090 ?
It includes Other prepared explosives
HSN Code 36020090 represents Other prepared explosives under GST classification. This code helps businesses identify Other prepared explosives correctly for billing, taxation, and trade. With HSN Code 36020090, companies can avoid errors in invoices, simplify compliance, and enable hassle-free import/export of Other prepared explosives.
HSN Code 36020090 relates to the following description:
| Chapter Number | Chapter Name | Sub Chapter Number | Sub Chapter Name | Description of Goods | CGST (%) |
SGST (%) |
IGST (%) |
CESS (%) |
|---|---|---|---|---|---|---|---|---|
| 36 | Explosives; pyrotechnic products; matches; pyrophoric alloys; certain combustible preparations | 3602 | Prepared explosives, other than propellant powders | Prepared explosives, other than propellant powders : Other | 9% | 9% | 18% | 0% |
Other prepared explosives does not include products with the following descriptions:
| HSN Code | Description |
|---|---|
| Prepared explosives, other than propellant powders : Industrial explosives |
Prepared explosives, other than propellant powders : Industrial explosives
| Order Number | Description |
|---|---|
| General Manager Ordnance Factory Bhandara (AAR (Authority For Advance Ruling), Maharashtra) |
General Manager Ordnance Factory Bhandara (AAR (Authority For Advance Ruling), Maharashtra)
It includes Other prepared explosives
Use the exact HSN and describe the form/grade. For multi‑line invoices, apply the rate per line to avoid wrong tax collection.
Under HSN 36020090, Other prepared explosives attracts Varies when sold in taxable form. Describe the exact form on the invoice.
For food/agri items, GST can be 5% when not fresh/chilled and sold as pre‑packaged & labelled; otherwise often Nil. For non‑food items, rates depend on the specific sub‑heading.
e‑Way bill is needed above ₹50,000 consignment value (subject to exemptions). e‑Invoicing is turnover‑based (presently AATO > ₹5 crore) for B2B supplies.
Use separate invoice lines per HSN and apply the correct rate per line (e.g., Varies for Other prepared explosives; Nil for exempt items if applicable).
If your outward supply is taxable, eligible ITC is available subject to general restrictions. For exempt/Nil supplies, reverse credit per Rule 42.
The above does not constitute professional advice or a formal recommendation. We recommend consulting a professional tax consultant before acting on the information contained in this piece of content.