What products are classified under HSN 36050010 ?
It includes Safety Matches (Excluding Pyrotechnic Articles)
HSN Code 36050010 represents Safety Matches (Excluding Pyrotechnic Articles) under GST classification. This code helps businesses identify Safety Matches (Excluding Pyrotechnic Articles) correctly for billing, taxation, and trade. With HSN Code 36050010, companies can avoid errors in invoices, simplify compliance, and enable hassle-free import/export of Safety Matches (Excluding Pyrotechnic Articles).
HSN Code 36050010 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 | 3605 | Matches, other than pyrotechnic articles of heading 3604 | Matches, other than pyrotechnic articles of heading 3604 : Safety matches | 6% | 6% | 12% | 0% |
Description of goods
Matches, other than pyrotechnic articles of heading 3604 : Safety matches
Chapter
36 – Explosives; pyrotechnic products; matches; pyrophoric alloys; certain combustible preparations
Sub Chapter
3605 – Matches, other than pyrotechnic articles of heading 3604
Safety Matches (Excluding Pyrotechnic Articles) does not include products with the following descriptions:
| HSN Code | Description |
|---|---|
| Matches, other than pyrotechnic articles of heading 3604 : Other |
Matches, other than pyrotechnic articles of heading 3604 : Other
It includes Safety Matches (Excluding Pyrotechnic Articles)
Use the exact HSN and describe the form/grade. For multi‑line invoices, apply the rate per line to avoid wrong tax collection.
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.
Use separate invoice lines per HSN and apply the correct rate per line (e.g., Varies for Safety Matches (Excluding Pyrotechnic Articles); 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.
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.
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.