36049090 is the designated HSN classification for Fireworks, Signalling Flares, Rain Rockets, Fog Signals And Other Pyrotechnic Articles Other: Other, categorized under Chapter 36 – Explosives; Pyrotechnic Produ in the GST tariff structure. Businesses involved in trading, manufacturing, or importing Fireworks, Signalling Flares, Rain Rockets, Fog Signals And Other Pyrotechnic Articles Other: Other must apply this code correctly on invoices and tax returns. The applicable tax rates include CGST at 0.09, SGST/UTGST at 0.09 for local transactions, and IGST at 0.18 for interstate supplies. Quantities are measured in kg. for billing purposes.

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... 36010010 Propellant Powders Propellant Powders: Blasting Po... 9.00% 9.00% 18.00%
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%

GST Rates for HSN 36049090

For Fireworks, Signalling Flares, Rain Rockets, Fog Signals And Other Pyrotechnic Articles Other: Other classified under HSN Code 36049090, tax computation follows GST principles. CGST at 0.09 plus SGST/UTGST at 0.09 covers intrastate sales. IGST at 0.18 applies to interstate transactions. kg. is the prescribed measurement for Explosives; Pyrotechnic Produ under Chapter 36.

Who Should Use HSN Code 36049090?

Any business engaged in supplying Fireworks, Signalling Flares, Rain Rockets, Fog Signals And Other Pyrotechnic Articles Other: Other must apply HSN 36049090 on invoices. The Explosives; Pyrotechnic Produ category under Chapter 36 requires this classification for wholesalers, retailers, exporters, and online marketplaces alike.

Business Registration Requirements

Starting a business involving Fireworks, Signalling Flares, Rain Rockets, Fog Signals And Other Pyrotechnic Articles Other: Other? GST registration is mandatory for collecting and remitting taxes on HSN 36049090 goods. Companies planning international trade within Explosives; Pyrotechnic Produ must obtain an Import Export Code. Exporters need AD Code registration for receiving foreign payments. New entrepreneurs should complete company registration before pursuing trade-specific approvals.

Why Correct Classification Matters

Using HSN Code 36049090 accurately for Fireworks, Signalling Flares, Rain Rockets, Fog Signals And Other Pyrotechnic Articles Other: Other avoids compliance issues and facilitates credit claims. Monitor changes to 0.09, 0.09, and 0.18 rates for Chapter 36 – Explosives; Pyrotechnic Produ to maintain accurate filings and smooth business operations.

Frequently Asked Questions (FAQs)

How many digits of HSN Code 36049090 should I mention on invoices?

The number of HSN digits depends on your annual turnover. Businesses with turnover above Rs 5 crore must mention 6 digits, while others may use 4 digits. Always use the complete HSN 36049090 for accurate classification of Fireworks, Signalling Flares, Rain Rockets, Fog Signals And Other Pyrotechnic Articles Other: Other.

Can I claim input tax credit on Fireworks, Signalling Flares, Rain Rockets, Fog Signals And Other Pyrotechnic Articles Other: Other purchases?

Yes, registered businesses can claim input tax credit on Fireworks, Signalling Flares, Rain Rockets, Fog Signals And Other Pyrotechnic Articles Other: Other purchases made under HSN 36049090. Ensure your supplier mentions correct HSN code and GST rates (0.09, 0.09) on the invoice.

What is the difference between CGST and IGST for HSN 36049090?

CGST at 0.09 plus SGST/UTGST at 0.09 applies when Fireworks, Signalling Flares, Rain Rockets, Fog Signals And Other Pyrotechnic Articles Other: Other is sold within the same state. IGST at 0.18 is charged when goods move across state borders or are imported.

Is Import Export Code necessary for trading Fireworks, Signalling Flares, Rain Rockets, Fog Signals And Other Pyrotechnic Articles Other: Other domestically?

No, Import Export Code is only required if you plan to import or export Fireworks, Signalling Flares, Rain Rockets, Fog Signals And Other Pyrotechnic Articles Other: Other internationally. For domestic trade within Explosives; Pyrotechnic Produ, GST registration is sufficient.

More HSN codes from Chapter 36

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