Amendment
in schedule of GST Rates for Chapter
|
Chapter
|
36 (Explosives;
pyrotechnic products; matches;
pyrophoric
alloys; certain combustible preparations)
For GST rates on other goods falling under this Chapter, the Rate Schedule put on website on 18.05.2017 may please be seen. |
|
0%
|
-
|
|
5%
|
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.” |
|
12%
|
-
|
|
18%
|
-
|
|
28%
|
-
|
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