GST Rates Chapter 36 Explosives ; Pyrotechnic Products ; Matches ; Pyrophoric Alloys; Certain Combustible Preparations

By | June 25, 2017
(Last Updated On: June 25, 2017)

GST Rates Chapter 36

[ As per discussions in GST Council Meeting held on 18th may 2017, 3rd June 2017, 11th June 2017 and 18th June 2017 ]

CHAPTER 36: EXPLOSIVES; PYROTECHNIC PRODUCTS; MATCHES; PYROPHORIC ALLOYS; CERTAIN COMBUSTIBLE PREPARATIONS

GST RATES
5% :Handmade safety matches [3605 00 10], handmade matches mean “Matches, in or in relation to the manufacture of which, none of the following processes is ordinarily carried on with the aid of power, namely:—

(i)frame filling;
(ii)dipping of splints in the composition for match heads;
(iii)filling of boxes with matches;
(iv)pasting of labels on match boxes, veneers or cardboards;
(v)packaging.
18% :
1.Propellant powders : 3601.
2.Safety fuses; detonating fuses; percussion or detonating caps; igniters; electric detonators : 3603.
2A.Matches : 3605
28% :All goods not specified elsewhere

1.3602 Prepared explosives, other than propellant powders; such as Industrial explosives.
2.3604 Fireworks, signalling flares, rain rockets, fog signals and other pyrotechnic articles.
3.3606 Ferro-cerium and other pyrophoric alloys in all forms; articles of combustible materials as specified in Note 2 to this Chapter; such as liquid or liquefied-gas fuels in containers of a kind used for filling or refilling cigarette or similar lighters.

Read Complete Schedule of GST Rates for Goods

Category: GST

About CA Satbir Singh

Chartered Accountant having 12+ years of Experience in Taxation , Finance and GST related matters and can be reached at Email : Taxheal@gmail.com

Leave a Reply

Your email address will not be published.