Explosives; pyrotechnic products; matches; pyrophoric alloys; certain combustible preparations

Tariff Item Description of goods GST Rates
Central CGST State/UT SGST/UTGST Interstate IGST Compensation cess
3605 00 10 Handmade safety matches Explanation- for the purpose of this entry, handmade matches mean matches, in or in relation to the manufacture of which, none of the following processes is ordinary carried on with the aid of power, namely:- 1) Frame filling 2) Dipping of splints in the composition for match heads; 3) Filling of boxes with matches; 4) Pasting of labels on match boxes, veneers or cardboards; 5) Packaging 2.5% 2.5% 5% Nil
3601 Propellant powders 9% 9% 18% Nil
3603 Safety fuses; detonating fuses; percussion or detonating caps; igniters; electric detonators 9% 9% 18% Nil
3605 Matches (other than handmade safety matches) 9% 9% 18% Nil
3602 Prepared explosives, other than propellant powders; such as industrial explosives 9% 9% 18% Nil
3604 Fireworks, signaling flares, rain rockets, fog signals and other pyrotechnic articles 9% 9% 18% Nil
3606 Ferro-cerium and other pyrophoric alloys in all forms; articles of combustible materials; such as liquid or liquefied-gas fuels in containers of a kind used for filling or refilling cigarette or similar lighters 9% 9% 18% Nil