--- title: "3605 HSN Code | HSN Code for Non-pyrotechnic matches in India" description: "Know more about 3605 HSN Code with BUSY Accounting - HSN Tariff, GST Rates and case laws related to chapter 3605 covering Non-pyrotechnic matches." canonical: "https://busy.in/hsn/sub-chapter-3605/" --- # HSN Sub-chapter 3605: Non-pyrotechnic matches Matches, other than pyrotechnic articles of heading 3604 Part of [Chapter 36: Explosives, Pyrotechnic Products, Matches, Pyrophoric Alloys](https://busy.in/hsn/chapter-36/). - Current GST rate: 5% - Earlier GST rate: 12% ## HSN codes | Code | Title | | --- | --- | | 36050010 | [Safety Matches (Excluding Pyrotechnic Articles)](https://busy.in/hsn/hsn-36050010/) | | 36050090 | [Matches: Other](https://busy.in/hsn/hsn-36050090/) | ## Frequently asked questions ### What products are classified under HSN 3605 It includes Non-pyrotechnic matches ### What are the e‑way bill and e‑invoice points while moving 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. ### Can reverse charge ever apply to transactions involving Non-pyrotechnic matches? 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. ### Do spares or accessories of Non-pyrotechnic matches follow the same HSN? 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. ### Is the composition scheme suitable if I mainly trade Non-pyrotechnic matches? 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. ### Any special steps when selling Non-pyrotechnic matches through an e‑commerce platform? 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. ### How are warranty replacements of Non-pyrotechnic matches handled? 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. ## India's trade performance: HSN Sub-Chapter 3605 (FY 2024-25) Source: TradeStat EIDB, Ministry of Commerce & Industry. Values in ₹ Crore (FY 2018-19 to FY 2024-25). - Exports: ₹436 Cr (−22.13% YoY) — 0.0118% of India's total exports - Imports: Nil — 0.0000% of India's total imports - Trade balance: ₹436 Cr (Surplus); surplus rank #267 of 1233 sub-chapters - Share of Chapter 36: 13.43% of its exports; import side 0.00% - Rank within Chapter 36: #4 of 6 by export value ### Key metrics - Export CAGR: 3.34% (FY 2018-19 to FY 2024-25, 7 fiscal years) - National export rank: #562 of 1233 sub-chapters by export value (FY 2024-25) - Peak growth year: +24.50% in FY 2020-21 - Contribution to Ch. 36: 13.43% of its exports (FY 2024-25) ## India export-import trade statistics: HSN Sub-Chapter 3605 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 Ch. 36 | Imports (₹ Cr) | Imp share | Imp YoY | Imp % of Ch. 36 | Trade balance | Exp rank | | --- | --- | --- | --- | --- | --- | --- | --- | --- | --- | --- | | FY 2018-19 | 358.00 | 0.0156% | — | 42.37% | Nil | 0.0000% | — | 0.00% | +358.00 | #485 | | FY 2019-20 | 373.01 | 0.0169% | +4.19% | 44.82% | < ₹1 Crore | 0.0000% | — | 0.06% | +372.98 | #474 | | FY 2020-21 | 464.41 | 0.0216% | +24.50% | 48.72% | < ₹1 Crore | 0.0000% | +2,366.67% | 1.12% | +463.67 | #443 | | FY 2021-22 | 448.63 | 0.0143% | −3.40% | 42.00% | Nil | 0.0000% | −100.00% | 0.00% | +448.63 | #499 | | FY 2022-23 | 502.88 | 0.0139% | +12.09% | 32.51% | < ₹1 Crore | 0.0000% | — | 0.20% | +502.64 | #508 | | FY 2023-24 | 560.04 | 0.0155% | +11.37% | 28.75% | Nil | 0.0000% | −100.00% | 0.00% | +560.04 | #494 | | FY 2024-25 | 436.08 | 0.0118% | −22.13% | 13.43% | Nil | 0.0000% | — | 0.00% | +436.08 | #562 | - CAGR (7-year): exports 3.34%/yr, imports —/yr (consistently Surplus) ## Key trade insights: HSN Sub-Chapter 3605 export-import analysis ### Consistent export growth: 3.34% CAGR over 7 years India's exports under HSN Sub-Chapter 3605 have grown at a compound annual rate of 3.34% over 7 fiscal years, rising from ₹358.00 Crore in FY 2018-19 to ₹436.08 Crore in FY 2024-25. ### HSN Sub-Chapter 3605 ranked #562 among all 1233 sub-chapters by export value In FY 2024-25, HSN Sub-Chapter 3605 ranks #562 out of 1233 sub-chapters by total export value. Within Chapter 36, it ranks #4 of 6. By trade surplus, it ranks #267 of 1233. ### FY 2020-21 was the strongest growth year for HSN Sub-Chapter 3605 exports The strongest single-year export movement for HSN Sub-Chapter 3605 was recorded in FY 2020-21, when exports surged by 24.50% over the prior year. ### India maintains a trade surplus of ₹436.08 Crore in HSN Sub-Chapter 3605 goods In FY 2024-25, India's exports of ₹436.08 Cr exceeded imports of ₹0.00 Cr, resulting in a trade surplus of ₹436.08 Crore — ranking #267 of 1233 by surplus magnitude. ### HSN Sub-Chapter 3605 contributes 13.43% of Chapter 36 exports — ranked #4 Among the 6 sub-chapters under Chapter 36, HSN Sub-Chapter 3605 ranks #4 by export value — accounting for 13.43% of the chapter's total exports in FY 2024-25. On the import side, it holds 0.00% share. ## Related Sub-Chapters in Chapter 36 Ranked by export value (FY 2024-25). | Rank | HSN Sub-Chapter | Exports (FY 2024-25) | | --- | --- | --- | | #1 | [HSN Sub-Chapter 3602: Prepared explosives](https://busy.in/hsn/sub-chapter-3602/) | ₹1,439 Cr | | #2 | [HSN Sub-Chapter 3603: Safety fuses & detonators](https://busy.in/hsn/sub-chapter-3603/) | ₹692 Cr | | #3 | [HSN Sub-Chapter 3601: Propellant powders](https://busy.in/hsn/sub-chapter-3601/) | ₹662 Cr | | #4 | HSN Sub-Chapter 3605: Non-pyrotechnic matches (this hsn sub-chapter) | ₹436 Cr | | #5 | [HSN Sub-Chapter 3606: Ferro-cerium Alloys](https://busy.in/hsn/sub-chapter-3606/) | ₹15 Cr | | #6 | [HSN Sub-Chapter 3604: Fireworks & pyrotechnics](https://busy.in/hsn/sub-chapter-3604/) | ₹4 Cr | ## Other sub-chapters | Code | Title | | --- | --- | | 3601 | [Propellant powders](https://busy.in/hsn/sub-chapter-3601/) | | 3602 | [Prepared explosives](https://busy.in/hsn/sub-chapter-3602/) | | 3603 | [Safety fuses & detonators](https://busy.in/hsn/sub-chapter-3603/) | | 3604 | [Fireworks & pyrotechnics](https://busy.in/hsn/sub-chapter-3604/) | | 3606 | [Ferro-cerium Alloys](https://busy.in/hsn/sub-chapter-3606/) |