Tuesday 23 May 2017

GST Rate Schedule Chapter - 36 (Explosives; pyrotechnic products; matches; pyrophoric alloys; certain combustible preparations)

Chapter
36 (Explosives; pyrotechnic products; matches; pyrophoric alloys; certain combustible preparations)

Nil
-

5%
1. Handmade safety matches [3605 00 10]

12%
-
18%
1.   Propellant  powders [3601].
2.   Safety              fuses;
detonating        fuses;
percussion              or
detonating caps; igniters; electric detonators [3603].
1.   Matches [3605]

28%
All  goods  not  specified elsewhere
1. 3602 Prepared explosives, other than propellant powders; such as Industrial explosives.
2. 3604 Fireworks, signalling flares, rain rockets, fog signals and other pyrotechnic articles.
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.

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