Chapter 36 of the GST framework covers Explosives; Pyrotechnic Produ, and HSN Code 36010010 specifically identifies Propellant Powders Propellant Powders: Blasting Powder for taxation purposes. This classification is mandatory for all businesses engaged in the supply of Propellant Powders Propellant Powders: Blasting Powder. Tax rates applicable include CGST at 9.00%, SGST/UTGST at 9.00%, and IGST at 18.00% for interstate movements. The standard unit of measurement is kg..
HSN Codes under Chapter 36 – Explosives; Pyrotechnic Produ
Below are related HSN codes from Chapter 36 – Explosives; Pyrotechnic Produ for your reference:
| Chapter | HSN Code | Description | CGST | SGST/UTGST | IGST |
|---|---|---|---|---|---|
| Explosives; Pyrotechnic Produ... | 36010020 | Propellant Powders Propellant Powders: Gun Powder | 9.00% | 9.00% | 18.00% |
| Explosives; Pyrotechnic Produ... | 36010090 | Propellant Powders Propellant Powders: Other | 0.09 | 0.09 | 0.18 |
| Explosives; Pyrotechnic Produ... | 36020010 | Prepared Explosives, Other Than Propellant Powders... | 9.00% | 9.00% | 18.00% |
| Explosives; Pyrotechnic Produ... | 36020090 | Prepared Explosives, Other Than Propellant Powders... | 0.09 | 0.09 | 0.18 |
| Explosives; Pyrotechnic Produ... | 36030011 | Safety Fuses; Detonating Fuses; Percussion Or Deto... | 9.00% | 9.00% | 18.00% |
| Explosives; Pyrotechnic Produ... | 36030019 | Safety Fuses; Detonating Fuses; Percussion Or Deto... | 9.00% | 9.00% | 18.00% |
| Explosives; Pyrotechnic Produ... | 36030020 | Safety Fuses; Detonating Fuses; Percussion Or Deto... | 9.00% | 9.00% | 18.00% |
| Explosives; Pyrotechnic Produ... | 36030031 | Safety Fuses; Detonating Fuses; Percussion Or Deto... | 9.00% | 9.00% | 18.00% |
| Explosives; Pyrotechnic Produ... | 36030039 | Safety Fuses; Detonating Fuses; Percussion Or Deto... | 9.00% | 9.00% | 18.00% |
| Explosives; Pyrotechnic Produ... | 36030041 | Safety Fuses; Detonating Fuses; Percussion Or Deto... | 9.00% | 9.00% | 18.00% |
GST Rates for HSN 36010010
Tax liability for Propellant Powders Propellant Powders: Blasting Powder under HSN 36010010 varies by transaction geography. CGST at 9.00% combined with SGST/UTGST at 9.00% applies to local sales. Interstate movement attracts IGST at 18.00%. All billing for Chapter 36 – Explosives; Pyrotechnic Produ products must use kg..
Who Should Use HSN Code 36010010?
Every entity transacting in Propellant Powders Propellant Powders: Blasting Powder must quote HSN Code 36010010 on invoices. This includes traders, distributors, and e-commerce sellers operating under Explosives; Pyrotechnic Produ. Chapter 36 mandates this classification for accurate tax computation across the supply chain.
Business Registration Requirements
Planning to trade in Propellant Powders Propellant Powders: Blasting Powder? Complete GST registration to legally collect taxes on goods under HSN 36010010. Businesses importing or exporting Explosives; Pyrotechnic Produ products require an Import Export Code. AD Code registration is essential for exporters to process international payments. Entrepreneurs should secure company registration as the foundational step.
Why Correct Classification Matters
Accurate application of HSN Code 36010010 for Propellant Powders Propellant Powders: Blasting Powder enables legitimate input tax credit claims and prevents assessment disputes. Businesses under Chapter 36 – Explosives; Pyrotechnic Produ should monitor rate updates (9.00%, 9.00%, 18.00%) through official notifications to maintain seamless compliance.
Frequently Asked Questions (FAQs)
HSN Code 36010010 falls under Chapter 36 – Explosives; Pyrotechnic Produ in the GST tariff schedule. This chapter covers various goods including Propellant Powders Propellant Powders: Blasting Powder.
Yes, IGST at 18.00% is applicable when Propellant Powders Propellant Powders: Blasting Powder is supplied interstate or imported. For local sales within a state, CGST at 9.00% and SGST/UTGST at 9.00% apply instead.
Yes, e-commerce sellers dealing in Propellant Powders Propellant Powders: Blasting Powder must use HSN 36010010 on their invoices. This applies to all online platforms operating under Explosives; Pyrotechnic Produ classification.
To import goods under Explosives; Pyrotechnic Produ, complete GST registration first, then obtain an Import Export Code from DGFT. Proper company registration provides the legal foundation for your import operations.