---
title: "HSN Code for Matches: Other | HSN 36050090 GST Rate"
description: "Find HSN and GST Rates for 36050090 related to Matches: Other with BUSY Accounting - The reliable source for HSN and GST details in India."
canonical: "https://busy.in/hsn/hsn-36050090/"
---

# HSN Code 36050090: Matches: Other

- [Section 06: Guide to HSN Section 06](https://busy.in/hsn/section-06/)
- [Chapter 36: Explosives, Pyrotechnic Products, Matches, Pyrophoric Alloys](https://busy.in/hsn/chapter-36/)
- [Sub-chapter 3605: Non-pyrotechnic matches](https://busy.in/hsn/sub-chapter-3605/)

## GST rates

| Description | CGST | SGST | IGST | CESS |
| --- | --- | --- | --- | --- |
| Matches, other than pyrotechnic articles of heading 3604 : Other | 9% | 9% | 18% | 0% |

## Frequently asked questions

### What products are classified under HSN 36050090 ?

It includes Matches: Other

### How much GST applies to Matches: Other?

Under HSN 36050090, Matches: Other attracts Varies when sold in taxable form. Describe the exact form on the invoice.

### Do e‑way bill and e‑invoice apply for Matches: Other?

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.

### Can we claim ITC on inputs used to trade Matches: Other?

If your outward supply is taxable, eligible ITC is available subject to general restrictions. For exempt/Nil supplies, reverse credit per Rule 42.

### How should mixed supplies be billed when Matches: Other is sold with other items?

Use separate invoice lines per HSN and apply the correct rate per line (e.g., Varies for Matches: Other; Nil for exempt items if applicable).

### Any common misclassification issue with Matches: Other?

Use the exact HSN and describe the form/grade. For multi‑line invoices, apply the rate per line to avoid wrong tax collection.

## India's trade performance: HSN Code 36050090 (FY 2024-25)

Source: TradeStat EIDB, Ministry of Commerce & Industry. Values in ₹ Crore (FY 2018-19 to FY 2024-25).

- Exports: ₹6 Cr (−10.50% YoY) — 0.0002% of India's total exports
- Imports: Nil — 0.0000% of India's total imports
- Trade balance: ₹6 Cr (Surplus); surplus rank #3621 of 12657 HSN codes
- Share of Sub-Chapter 3605: 1.41% of its exports
- Rank within Sub-Chapter 3605: #2 of 2 by export value

### Key metrics

- Export CAGR: -36.26% (FY 2018-19 to FY 2024-25, 7 fiscal years)
- National export rank: #6372 of 12657 HSN codes by export value (FY 2024-25)
- Peak growth year: +45.25% in FY 2020-21
- Contribution to Sub-Ch. 3605: 1.41% of its exports (FY 2024-25)

## India export-import trade statistics: HSN Code 36050090

7-year export and import data, FY 2018-19 to FY 2024-25, in ₹ Crore. Source: Ministry of Commerce & Industry, TradeStat EIDB.

| FY | Exports (₹ Cr) | Exp share | Exp YoY | Exp % of Sub-Ch. 3605 | Imports (₹ Cr) | Imp share | Imp YoY | Imp % of Sub-Ch. 3605 | Trade balance | Exp rank |
| --- | --- | --- | --- | --- | --- | --- | --- | --- | --- | --- |
| FY 2018-19 | 91.53 | 0.0040% | — | 25.57% | Nil | 0.0000% | — | — | +91.53 | #2117 |
| FY 2019-20 | 46.78 | 0.0021% | −48.89% | 12.54% | < ₹1 Crore | 0.0000% | — | 100.00% | +46.75 | #2975 |
| FY 2020-21 | 67.95 | 0.0032% | +45.25% | 14.63% | Nil | 0.0000% | −100.00% | 0.00% | +67.95 | #2513 |
| FY 2021-22 | 10.09 | 0.0003% | −85.15% | 2.25% | Nil | 0.0000% | — | — | +10.09 | #5472 |
| FY 2022-23 | 10.03 | 0.0003% | −0.59% | 1.99% | Nil | 0.0000% | — | 0.00% | +10.03 | #5626 |
| FY 2023-24 | 6.86 | 0.0002% | −31.61% | 1.22% | Nil | 0.0000% | — | — | +6.86 | #6191 |
| FY 2024-25 | 6.14 | 0.0002% | −10.50% | 1.41% | Nil | 0.0000% | — | — | +6.14 | #6372 |

- CAGR (7-year): exports -36.26%/yr, imports —/yr (consistently Surplus)

## Key trade insights: HSN Code 36050090 export-import analysis

### Export decline: -36.26% CAGR over 7 years

India's exports under HSN Code 36050090 have declined at a compound annual rate of -36.26% over 7 fiscal years, falling from ₹91.53 Crore in FY 2018-19 to ₹6.14 Crore in FY 2024-25.

### HSN Code 36050090 ranked #6372 among all 12657 HSN codes by export value

In FY 2024-25, HSN Code 36050090 ranks #6372 out of 12657 HSN codes by total export value. Within Sub-Chapter 3605, it ranks #2 of 2. By trade surplus, it ranks #3621 of 12657.

### FY 2020-21 was the strongest growth year for HSN Code 36050090 exports

The strongest single-year export movement for HSN Code 36050090 was recorded in FY 2020-21, when exports surged by 45.25% over the prior year.

### India maintains a trade surplus of ₹6.14 Crore in HSN Code 36050090 goods

In FY 2024-25, India's exports of ₹6.14 Cr exceeded imports of ₹0.00 Cr, resulting in a trade surplus of ₹6.14 Crore — ranking #3621 of 12657 by surplus magnitude.

### HSN Code 36050090 contributes 1.41% of Sub-Chapter 3605 exports — ranked #2

Among the 2 HSN codes under Sub-Chapter 3605, HSN Code 36050090 ranks #2 by export value — accounting for 1.41% of the sub-chapter's total exports in FY 2024-25.

## Related HSN Codes in Sub-Chapter 3605

Ranked by export value (FY 2024-25).

| Rank | HSN Code | Exports (FY 2024-25) |
| --- | --- | --- |
| #1 | [HSN Code 36050010: Safety Matches (Excluding Pyrotechnic Articles)](https://busy.in/hsn/hsn-36050010/) | ₹430 Cr |
| #2 | HSN Code 36050090: Matches: Other (this hsn code) | ₹6 Cr |