Chapter 36 of the GST framework covers Explosives; Pyrotechnic Produ, and HSN Code 36061000 specifically identifies Ferro-Cerium And Other Pyrophoric Alloys In All Forms; Articles Of Combustible Materials As Specified In Note 2 To This Chapter Liquid Or Liquefied Gas Fuels In Containers Of A Kind Used For Filling Or Refilling Cigarette Or Similar Lighters And Of A Cap... for taxation purposes. This classification is mandatory for all businesses engaged in the supply of Ferro-Cerium And Other Pyrophoric Alloys In All Forms; Articles Of Combustible Materials As Specified In Note 2 To This Chapter Liquid Or Liquefied Gas Fuels In Containers Of A Kind Used For Filling Or Refilling Cigarette Or Similar Lighters And Of A Cap.... Tax rates applicable include CGST at 0.09, SGST/UTGST at 0.09, and IGST at 0.18 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... 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 36061000

Goods classified as Ferro-Cerium And Other Pyrophoric Alloys In All Forms; Articles Of Combustible Materials As Specified In Note 2 To This Chapter Liquid Or Liquefied Gas Fuels In Containers Of A Kind Used For Filling Or Refilling Cigarette Or Similar Lighters And Of A Cap... under HSN 36061000 are taxed based on transaction type. Local sales attract CGST at 0.09 plus SGST/UTGST at 0.09. For supplies crossing state boundaries, IGST at 0.18 applies. Documentation must reflect kg. as the measurement standard for Chapter 36 – Explosives; Pyrotechnic Produ products.

Who Should Use HSN Code 36061000?

Manufacturers, wholesalers, retailers, and exporters dealing in Ferro-Cerium And Other Pyrophoric Alloys In All Forms; Articles Of Combustible Materials As Specified In Note 2 To This Chapter Liquid Or Liquefied Gas Fuels In Containers Of A Kind Used For Filling Or Refilling Cigarette Or Similar Lighters And Of A Cap... are required to mention HSN 36061000 on all tax documents. This classification under Explosives; Pyrotechnic Produ applies to businesses of all sizes operating within Chapter 36. Proper usage ensures accurate return filing and audit compliance.

Business Registration Requirements

Planning to trade in Ferro-Cerium And Other Pyrophoric Alloys In All Forms; Articles Of Combustible Materials As Specified In Note 2 To This Chapter Liquid Or Liquefied Gas Fuels In Containers Of A Kind Used For Filling Or Refilling Cigarette Or Similar Lighters And Of A Cap...? Complete GST registration to legally collect taxes on goods under HSN 36061000. 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

Using HSN Code 36061000 accurately for Ferro-Cerium And Other Pyrophoric Alloys In All Forms; Articles Of Combustible Materials As Specified In Note 2 To This Chapter Liquid Or Liquefied Gas Fuels In Containers Of A Kind Used For Filling Or Refilling Cigarette Or Similar Lighters And Of A Cap... 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 36061000 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 36061000 for accurate classification of Ferro-Cerium And Other Pyrophoric Alloys In All Forms; Articles Of Combustible Materials As Specified In Note 2 To This Chapter Liquid Or Liquefied Gas Fuels In Containers Of A Kind Used For Filling Or Refilling Cigarette Or Similar Lighters And Of A Cap....

Can I claim input tax credit on Ferro-Cerium And Other Pyrophoric Alloys In All Forms; Articles Of Combustible Materials As Specified In Note 2 To This Chapter Liquid Or Liquefied Gas Fuels In Containers Of A Kind Used For Filling Or Refilling Cigarette Or Similar Lighters And Of A Cap... purchases?

Yes, registered businesses can claim input tax credit on Ferro-Cerium And Other Pyrophoric Alloys In All Forms; Articles Of Combustible Materials As Specified In Note 2 To This Chapter Liquid Or Liquefied Gas Fuels In Containers Of A Kind Used For Filling Or Refilling Cigarette Or Similar Lighters And Of A Cap... purchases made under HSN 36061000. 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 36061000?

CGST at 0.09 plus SGST/UTGST at 0.09 applies when Ferro-Cerium And Other Pyrophoric Alloys In All Forms; Articles Of Combustible Materials As Specified In Note 2 To This Chapter Liquid Or Liquefied Gas Fuels In Containers Of A Kind Used For Filling Or Refilling Cigarette Or Similar Lighters And Of A Cap... 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 Ferro-Cerium And Other Pyrophoric Alloys In All Forms; Articles Of Combustible Materials As Specified In Note 2 To This Chapter Liquid Or Liquefied Gas Fuels In Containers Of A Kind Used For Filling Or Refilling Cigarette Or Similar Lighters And Of A Cap... domestically?

No, Import Export Code is only required if you plan to import or export Ferro-Cerium And Other Pyrophoric Alloys In All Forms; Articles Of Combustible Materials As Specified In Note 2 To This Chapter Liquid Or Liquefied Gas Fuels In Containers Of A Kind Used For Filling Or Refilling Cigarette Or Similar Lighters And Of A Cap... internationally. For domestic trade within Explosives; Pyrotechnic Produ, GST registration is sufficient.

More HSN codes from Chapter 36

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