Chapter 36: Explosives; pyrotechnic products; matches; pyrophoric alloys; certain combustible preparations
Sr. No. Chapter Heading Description Rate of GST
1.
  1. Handmade safety matches [3605 00 10], handmade matches mean “Matches, in or in relation to the manufacture of which, none of the following processes is ordinarily carried on with the aid of power, namely: -(i) frame filling; (ii) dipping of splints in the composition for match heads; (iii) filling of boxes with matches; (iv) pasting of labels on match boxes, veneers or cardboards; (v) packaging.”
 5%
2.
  1. Propellant powders [3601].
  2. Safety fuses; detonating fuses; percussion or detonating caps; igniters; electric detonators [3603].
  3. Matches [3605]
 18%
3. All goods not specified elsewhere
  1. 3602 Prepared explosives, other than propellant powders; such as Industrial
  2. 3604 Fireworks, signalling flares, rain rockets, fog signals and other pyrotechnic
  3. 3606 Ferro-cerium and other pyrophoric alloys in all forms; articles of combustible materials as specified in Note 2 to this Chapter; such as liquid or liquefied-gas fuels in containers of a kind used for filling or refilling cigarette or similar lighters.
 28%