What products are classified under HSN 3605
It includes Non-pyrotechnic matches
HSN Sub Chapter 3605 represents Non-pyrotechnic matches under GST classification. This code helps businesses identify Non-pyrotechnic matches correctly for billing, taxation, and trade. With HSN Sub Chapter 3605, companies can avoid errors in invoices, simplify compliance, and enable hassle-free import/export of Non-pyrotechnic matches.
GST Rate for Non-pyrotechnic matches under HSN Code 3605. 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 | 3605 | Matches, other than pyrotechnic articles of heading 3604 | 5% | 12% |
Chapter: 36
Description: Matches, other than pyrotechnic articles of heading 3604
Following Tariff HSN code falls under Non-pyrotechnic matches:
| Tariff HSN | Description |
|---|---|
| Matches, other than pyrotechnic articles of heading 3604 : Safety matches | |
| Matches, other than pyrotechnic articles of heading 3604 : Other |
Matches, other than pyrotechnic articles of heading 3604 : Safety matches
Matches, other than pyrotechnic articles of heading 3604 : Other
It includes Non-pyrotechnic matches
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.
Reverse charge in goods is notified only for specific categories. Most regular B2B sales of Non-pyrotechnic matches are forward charge. Check the current notifications for any special cases before deciding.
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 composition scheme is optional for eligible small suppliers of goods. You cannot issue tax invoices or collect tax under composition. Check turnover limits and exclusions; evaluate margins and ITC loss before opting in.
Ensure registration requirements are met and reconcile the operator’s TCS statements with your GSTR‑2B/3B. Map SKU descriptions to HSN to reduce mismatches and returns.
If replacement is without consideration under a pre‑agreed warranty, issue a delivery challan and reference the original invoice/contract. If consideration is charged, raise a tax invoice. Keep serial/lot details for traceability.
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.