HSN code · Customs Tariff of India · GST rate
36050010 is the 8-digit HSN code for “Matches, other than pyrotechnic articles of heading 3604: Safety matches”: tariff item 3605 00 10 under heading 3605 of the Customs Tariff of India. GST on this code is 5%. Search a code or product below, or copy the code for your invoice.
This code
Chapter 36Heading 3605Sub-heading 3605 00Tariff item 3605 00 10
Matches, other than pyrotechnic articles of heading 3604: Safety matches
Tariff item 3605 00 10 · Heading 3605 · Chapter 36, Customs Tariff of India
The code
What the code covers in the Customs Tariff of India, and the GST rate entries that apply to it.
360500108 digits: 36 + 05 + 00 + 103605 00 10Safety matchesHow to read it
An HSN code is built in layers. Each pair of digits narrows the one before it: 2 digits = chapter, 4 = heading, 6 = sub-heading, 8 = tariff item in the Customs Tariff of India.
The broadest layer. Chapter 36 covers explosives, pyrotechnic products, matches, pyrophoric alloys, certain combustible preparations. It sits in Section VI, products of the chemical or allied industries.
Matches, other than pyrotechnic articles of heading 3604.
Matches, other than pyrotechnic articles of heading 3604.
Safety matches. The full 8-digit code used in the Customs Tariff of India and on invoices that show the complete HSN.
Unit of quantity: kg.
GST rate
One entry of the GST rate notification names this code: Notification No. 9/2025-Integrated Tax (Rate), Schedule I (5%), S. No. 256, “All goods”, effective from 22 September 2025. The matching Central Tax entry is Notification No. 9/2025-Central Tax (Rate), Schedule I (2.5%), same S. No.
| Entry | Tariff column, as printed | Description, as printed | GST rate |
|---|---|---|---|
| Schedule I, S. No. 256Notification No. 9/2025-Integrated Tax (Rate)Central Tax: Notification No. 9/2025-Central Tax (Rate) | 3605 00 10 | All goods | 5%IGST 5% · CGST 2.5% · SGST/UTGST 2.5%From 22 September 2025 |
36050010 is covered by the highlighted entry. The 5% IGST rate corresponds to CGST 2.5% + SGST/UTGST 2.5% on supplies within a State.
On your invoice
Notification No. 78/2020-Central Tax dated 15.10.2020 sets the minimum number of HSN digits on B2B tax invoices from 1 April 2021, by the business's aggregate turnover in the previous year.
Businesses with aggregate turnover up to ₹5 crore in the previous year show at least the heading, 3605, on B2B tax invoices.
Above ₹5 crore, at least the sub-heading, 360500, goes on B2B tax invoices.
Many businesses show the full 36050010, the tariff item itself.
Rate history
5% IGST · 2.5% CGST + 2.5% SGST/UTGST
Notification No. 9/2025-Integrated Tax (Rate), Schedule I (5%), S. No. 256: “All goods”. Central Tax: Notification No. 9/2025-Central Tax (Rate), Schedule I (2.5%), same S. No. Notification 9/2025 superseded Notification No. 1/2017-Integrated Tax (Rate) dated 28.06.2017.
Earlier rates under Notification 1/2017 are not shown here
Notification No. 1/2017-Integrated Tax (Rate) dated 28.06.2017 applied until it was superseded by Notification 9/2025.
Related codes
Heading 3605, matches, other than pyrotechnic articles of heading 3604. The codes below sit closest to 36050010 in the Customs Tariff of India: codes elsewhere in chapter 36. Each is shown in the official wording and has its own page with its GST rate entries. Use the search above for any other code.
36020010Heading 3602 · tariff item 3602 00 1036020090Heading 3602 · tariff item 3602 00 90Codes under other headings of chapter 36, explosives, pyrotechnic products, matches, pyrophoric alloys, certain combustible preparations. Each page shows that code's own heading and GST rate entries.
Questions
5% IGST, made up of 2.5% CGST and 2.5% SGST/UTGST, from 22 September 2025. The entry is Notification No. 9/2025-Integrated Tax (Rate), Schedule I (5%), S. No. 256: “All goods”. The matching Central Tax entry is Notification No. 9/2025-Central Tax (Rate), Schedule I (2.5%), same S. No.
At least 4 digits if your aggregate turnover in the previous year was up to ₹5 crore, and at least 6 digits above ₹5 crore, on B2B tax invoices (Notification No. 78/2020-Central Tax dated 15.10.2020, from 1 April 2021). For this code that is 3605 or 360500; many businesses use the full 36050010.
Tariff item 3605 00 10 of the Customs Tariff of India, First Schedule: “Safety matches”, under sub-heading 3605 00 (“Matches, other than pyrotechnic articles of heading 3604”), heading 3605 (“Matches, other than pyrotechnic articles of heading 3604”), in chapter 36 (explosives, pyrotechnic products, matches, pyrophoric alloys, certain combustible preparations), Section VI (products of the chemical or allied industries). Unit of quantity: kg.
About this page
The section, chapter, heading, sub-heading and tariff item on this page are taken from the Customs Tariff of India, First Schedule (Customs Tariff Act, 1975), CBIC edition as on 30 June 2024, with the tariff-line changes of the Finance (No. 2) Act 2024, Finance Act 2025 and Finance Act 2026 applied. The GST entries are taken from Notification No. 9/2025-Integrated Tax (Rate) and No. 9/2025-Central Tax (Rate) dated 17.09.2025 (as corrected 18.09.2025), as amended by Notifications 19/2025 and 01/2026; exemptions: Notification No. 10/2025.
This is reference information for classification and invoicing. It is not advice on how your own goods should be classified, and the official tariff and notifications prevail if the two ever differ. A change in the tariff or in a rate notification re-opens this page for an update.
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