Under the GST regime, HSN Code 36050010 classifies Matches, Other Than Pyrotechnic Articles Of Heading 3604 Matches, Other Than Pyrotechnic Articles Of Heading 3604: Safety Matches within Chapter 36 – Explosives; Pyrotechnic Produ. This code is essential for businesses to correctly calculate and remit taxes on Matches, Other Than Pyrotechnic Articles Of Heading 3604 Matches, Other Than Pyrotechnic Articles Of Heading 3604: Safety Matches. The applicable rates are CGST at 6.00%, SGST/UTGST at 6.00% for within-state sales, and IGST at 12.00% for interstate supplies. Goods are quantified using 0.
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 36050010
The tax structure for Matches, Other Than Pyrotechnic Articles Of Heading 3604 Matches, Other Than Pyrotechnic Articles Of Heading 3604: Safety Matches under HSN Code 36050010 follows a dual taxation model. CGST is levied at 6.00% and SGST/UTGST at 6.00% for intrastate sales. Interstate transactions attract IGST at 12.00%. All invoices must record quantities in 0 as the standard measurement for goods under Chapter 36 – Explosives; Pyrotechnic Produ.
Who Should Use HSN Code 36050010?
Traders, manufacturers, and importers of Matches, Other Than Pyrotechnic Articles Of Heading 3604 Matches, Other Than Pyrotechnic Articles Of Heading 3604: Safety Matches are required to mention HSN Code 36050010 on all GST documents. This Explosives; Pyrotechnic Produ classification under Chapter 36 is mandatory for compliance across all business formats including online sellers.
Business Registration Requirements
Commencing trade in Matches, Other Than Pyrotechnic Articles Of Heading 3604 Matches, Other Than Pyrotechnic Articles Of Heading 3604: Safety Matches? Secure GST registration to handle taxes on HSN 36050010 classified goods. Businesses with international operations in Explosives; Pyrotechnic Produ need an Import Export Code. Exporters require AD Code registration for foreign currency receipts. Start with company registration to formalize your business structure.
Why Correct Classification Matters
Correct HSN Code 36050010 application for Matches, Other Than Pyrotechnic Articles Of Heading 3604 Matches, Other Than Pyrotechnic Articles Of Heading 3604: Safety Matches ensures smooth input credit utilization and assessment processes. Track 6.00%, 6.00%, and 12.00% rate changes for Chapter 36 – Explosives; Pyrotechnic Produ through official notifications for continuous compliance.
Frequently Asked Questions (FAQs)
Which chapter does HSN Code 36050010 belong to?
HSN Code 36050010 falls under Chapter 36 – Explosives; Pyrotechnic Produ in the GST tariff schedule. This chapter covers various goods including Matches, Other Than Pyrotechnic Articles Of Heading 3604 Matches, Other Than Pyrotechnic Articles Of Heading 3604: Safety Matches.
Is IGST applicable on Matches, Other Than Pyrotechnic Articles Of Heading 3604 Matches, Other Than Pyrotechnic Articles Of Heading 3604: Safety Matches?
Yes, IGST at 12.00% is applicable when Matches, Other Than Pyrotechnic Articles Of Heading 3604 Matches, Other Than Pyrotechnic Articles Of Heading 3604: Safety Matches is supplied interstate or imported. For local sales within a state, CGST at 6.00% and SGST/UTGST at 6.00% apply instead.
Can e-commerce sellers use HSN Code 36050010?
Yes, e-commerce sellers dealing in Matches, Other Than Pyrotechnic Articles Of Heading 3604 Matches, Other Than Pyrotechnic Articles Of Heading 3604: Safety Matches must use HSN 36050010 on their invoices. This applies to all online platforms operating under Explosives; Pyrotechnic Produ classification.
How do I start an import business for Explosives; Pyrotechnic Produ goods?
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.
