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Chapter
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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. |
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0%
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-
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5%
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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.” |
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12%
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-
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18%
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-
|
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28%
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-
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