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3605 HSN Code: 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 purposes. With HSN Sub Chapter 3605, companies can avoid errors in invoices, simplify compliance, and enable hassle-free import/export of Non-pyrotechnic matches.

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New GST Rate for HSN Code 3605

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

36

HSN Code

3605

HSN Description

Matches, other than pyrotechnic articles of heading 3604

New GST Rate

5% or 18%

Safety matches (3605 00 10) 5%; other matches 18% under the Schedule II residual entry.

Old GST Rate

12% or 18%

Tariff HSN Codes under HSN Sub Chapter 3605

Following tariff HSN codes fall under Non-pyrotechnic matches.

Tariff HSN

36050010

Description

Matches, other than pyrotechnic articles of heading 3604 : Safety matches

Tariff HSN

36050090

Description

Matches, other than pyrotechnic articles of heading 3604 : Other

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India’s Trade Performance — HSN Sub-Chapter 3605 in FY 2025-26

TradeStat EIDB — Ministry of Commerce & Industry FY 2018-19–FY 2025-26 Values in ₹ Crore

India’s Exports

FY 2025-26

₹525 Cr

+20.40% vs FY 2024-25

0.0135% of India’s total exports

India’s Imports

FY 2025-26

< ₹1 Crore

First year of recorded data

0.0000% of India’s total imports

Trade Balance

FY 2025-26

₹525 Cr

Trade Surplus

Surplus rank #262 of 1233 subchapters

% of Chapter 36

FY 2025-26

10.60%

Share of Chapter 36’s total exports in FY 2025-26

Import side: 0.12% of Chapter 36’s imports

Rank Within Chapter 36

FY 2025-26

#4 of 6

Position by export value among subchapters in Chapter 36

Import-side rank: #6 of 6

At a glance

5.62%

Export CAGR

FY 2018-19 → FY 2025-26 · 8 fiscal years

#548

National Export Rank

of 1233 subchapters by export value, FY 2025-26

+24.50%

Peak Growth Year

FY 2020-21 · strongest single-year move

10.60%

Contribution to Ch. 36

Share of Chapter 36 exports in FY 2025-26

India Export-Import Trade Statistics for HSN Sub-Chapter 3605

8-year export and import data, FY 2018-19 to FY 2025-26, in ₹ Crore. Source: Ministry of Commerce & Industry, TradeStat EIDB.

FY 2018-19 Exp. Rank #485

Balance

+358.00

Exports

358.00 ₹ Cr

0.0156% share

— YoY

42.37% of Ch. 36

Imports

Nil ₹ Cr

0.0000% share

— YoY

0.00% of Ch. 36

FY 2019-20 Exp. Rank #474

Balance

+372.98

Exports

373.01 ₹ Cr

0.0169% share

+4.19% YoY

44.82% of Ch. 36

Imports

< ₹1 Crore ₹ Cr

0.0000% share

— YoY

0.06% of Ch. 36

FY 2020-21 Exp. Rank #443

Balance

+463.67

Exports

464.41 ₹ Cr

0.0216% share

+24.50% YoY

48.72% of Ch. 36

Imports

< ₹1 Crore ₹ Cr

0.0000% share

+2,366.67% YoY

1.12% of Ch. 36

FY 2021-22 Exp. Rank #499

Balance

+448.63

Exports

448.63 ₹ Cr

0.0143% share

−3.40% YoY

42.00% of Ch. 36

Imports

Nil ₹ Cr

0.0000% share

−100.00% YoY

0.00% of Ch. 36

FY 2022-23 Exp. Rank #508

Balance

+502.64

Exports

502.88 ₹ Cr

0.0139% share

+12.09% YoY

32.51% of Ch. 36

Imports

< ₹1 Crore ₹ Cr

0.0000% share

— YoY

0.20% of Ch. 36

FY 2023-24 Exp. Rank #494

Balance

+560.04

Exports

560.04 ₹ Cr

0.0155% share

+11.37% YoY

28.75% of Ch. 36

Imports

Nil ₹ Cr

0.0000% share

−100.00% YoY

0.00% of Ch. 36

FY 2024-25 Exp. Rank #562

Balance

+436.08

Exports

436.08 ₹ Cr

0.0118% share

−22.13% YoY

13.43% of Ch. 36

Imports

Nil ₹ Cr

0.0000% share

— YoY

0.00% of Ch. 36

FY 2025-26 Exp. Rank #548

Balance

+524.73

Exports

525.06 ₹ Cr

0.0135% share

+20.40% YoY

10.60% of Ch. 36

Imports

< ₹1 Crore ₹ Cr

0.0000% share

— YoY

0.12% of Ch. 36

CAGR · 8-Year

Exports

5.62% /yr

Imports

—

Consistently Surplus
Chapter 36 total

reference, FY 2025-26

Export

₹4,951.91 Cr

Import

₹276.73 Cr

Trade Balance

+4,675.18

Peak export growth year Latest available data Not available YoY = change vs previous FY

Key Trade Insights: HSN Sub-Chapter 3605 Export-Import Analysis

Consistent Export Growth: 5.62% CAGR Over 8 Years

India's exports under HSN Sub-Chapter 3605 have grown at a compound annual rate of 5.62% over 8 fiscal years, rising from ₹358.00 Crore in FY 2018-19 to ₹525.06 Crore in FY 2025-26.

HSN Sub-Chapter 3605 Ranked #548 Among All 1233 Subchapters by Export Value

In FY 2025-26, HSN Sub-Chapter 3605 ranks #548 out of 1233 subchapters by total export value. Within Chapter 36, it ranks #4 of 6. By trade surplus, it ranks #262 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 ₹524.73 Crore in HSN Sub-Chapter 3605 Goods

In FY 2025-26, India's exports of ₹525.06 Cr exceeded imports of ₹0.33 Cr, resulting in a trade surplus of ₹524.73 Crore — ranking #262 of 1233 by surplus magnitude.

HSN Sub-Chapter 3605 Contributes 10.60% of Chapter 36 Exports — Ranked #4

Among the 6 subchapters under Chapter 36, HSN Sub-Chapter 3605 ranks #4 by export value — accounting for 10.60% of the chapter's total exports in FY 2025-26. On the import side, it holds 0.12% share (rank #6).

Frequently Asked Questions

Clear answers to common queries about HSN Sub Chapter 3605 and GST compliance.

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.

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Important Disclaimer

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.

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