What products are classified under HSN 3604
It includes Fireworks & pyrotechnics
HSN Sub Chapter 3604 represents Fireworks & pyrotechnics under GST classification. This code helps businesses identify Fireworks & pyrotechnics correctly for billing, taxation, and trade. With HSN Sub Chapter 3604, companies can avoid errors in invoices, simplify compliance, and enable hassle-free import/export of Fireworks & pyrotechnics.
GST Rate for Fireworks & pyrotechnics under HSN Code 3604. Understand Current Tax Rates, Exemptions, and Legal Classifications to Ensure Accurate Billing and GST Filing.
| Chapter No | HSN Code | HSN Description | New GST Rate | Old GST Rate |
|---|---|---|---|---|
| 36 | 3604 | Fireworks, signalling flares, rain rockets, fog signals and other pyrotechnic articles | 18% | 18% |
Chapter: 36
Description: Fireworks, signalling flares, rain rockets, fog signals and other pyrotechnic articles
Following Tariff HSN code falls under Fireworks & pyrotechnics:
| Order Number | Description |
|---|---|
| I-tech Plast India Pvt. Ltd (AAR (Authority For Advance Ruling), Gujarat) |
I-tech Plast India Pvt. Ltd (AAR (Authority For Advance Ruling), Gujarat)
It includes Fireworks & pyrotechnics
If your outward supply of Fireworks & pyrotechnics is taxable, ITC is generally available (Sections 16–17) except blocked credits (e.g., personal use, motor vehicles in most cases). For exempt supplies, proportionate reversal is required under Rule 42/43.
Generate an e‑way bill when the consignment value exceeds ₹50,000, unless exempted for the transaction. E‑invoicing depends on turnover (AATO threshold as notified) for B2B supplies, not on the item itself.
Include HSN, exact description, pack size/grade, quantity, and if pre‑packaged & labelled. Maintain purchase specs, test reports (where relevant), and job‑work challans for audit trail.
Exports are zero‑rated (with or without payment of IGST) subject to LUT/refund conditions. Imports may attract customs duties in addition to GST. Keep HSN‑wise description consistent across invoice, shipping bill and BOE.
Not always. Spares are often classified by their own description or by the function/part rule. Check if a specific sub‑heading exists for parts of the main item and describe the part on the invoice.
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.