Table of Contents
- Updated on : September 20, 2025
HSN Chapter 36: Explosives; Pyrotechnic Products; Matches; Pyrophoric Alloys; Certain Combustible Preparations
HSN Code & GST Rate for Industrial Explosives, Fireworks & Matches - Chapter 36
HSN Chapter 36 maintains a predominantly high GST structure post-September 2025 reforms, with most explosive materials, fireworks, and industrial combustible products attracting the standard 18% GST rate due to their specialized nature and safety considerations. However, handmade safety matches receive favorable treatment at 5% GST, reflecting support for traditional manufacturing and essential household lighting needs, demonstrating India's balanced approach between safety regulation and social accessibility.
Key Classification Factors for Explosives, Pyrotechnic Products, Matches GST Rates
- Safety & Regulation Focus: Most explosive materials at standard 18% GST reflecting specialized nature
- Traditional Manufacturing Support: Handmade safety matches at favorable 5% GST
- Industrial Application Rate: Professional explosives and pyrotechnics at uniform commercial rates
- Essential Household Item Recognition: Basic lighting needs supported through affordable match rates
Complete HSN Code Table: Explosives, Pyrotechnic Products, Matches (Chapter 36)
| GST Rate | Product Description | HSN Code | Export/Import HSN Codes |
|---|---|---|---|
| 5% | Handmade safety matches | 36050010 | 36050010 |
| 18% | Propellant powders | 3601 | 36010010, 36010020, 36010090 |
| 18% | Prepared explosives, other than propellant powders; such as Industrial explosives | 3602 | 36020010, 36020090 |
| 18% | Safety fuses; detonating fuses; percussion or detonating caps; igniters; electric detonators | 3603 | 36030011, 36030019, 36030020, 36030031, 36030039, 36030041 |
| 18% | Fireworks, signalling flares, rain rockets, fog signals and other pyrotechnic articles | 3604 | 36041000, 36049010, 36049090 |
| 18% | Matches (other than handmade safety matches) | 3605 | 36050090 |
| 18% | 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 | 3606 | 36061000, 36069010, 36069091, 36069092, 36069093, 36069099 |
💥 Strategic GST Structure for Explosive & Combustible Materials - September 2025:
- Safety Regulation Compliance: Most explosive materials at standard 18% GST reflecting specialized handling and safety requirements
- Traditional Craft Support: Handmade safety matches at favorable 5% GST supporting traditional match manufacturing
- Industrial Mining Support: Professional explosives for mining and construction at consistent rates
- Controlled Access Framework: Higher rates on dangerous materials ensure appropriate regulatory control
- Essential Household Recognition: Basic lighting needs supported through affordable handmade match rates
- Fireworks Industry Consistency: Pyrotechnic products at uniform rates supporting cultural celebrations
- Professional Equipment Standards: Detonators and safety equipment at standard commercial rates
- Employment Generation: Support for traditional match-making communities through favorable rates
- Safety Equipment Integration: Consistent taxation across professional explosive handling equipment
📋 GST Council Updates - September 2025
The 56th GST Council meeting maintained the established GST structure for Chapter 36 under the "Safety & Traditional Craft Balance" framework, ensuring appropriate regulation of dangerous materials while supporting traditional manufacturing communities. The simplified structure continues to recognize the specialized nature of explosive materials.
Key decisions for Chapter 36 include:
- Traditional Craft Protection: Handmade safety matches maintained at highly favorable 5% GST supporting traditional match-making communities and rural employment
- Safety Regulation Continuity: Industrial explosives and professional pyrotechnics maintained at 18% GST ensuring appropriate regulatory oversight
- Mining Industry Support: Professional explosives at consistent rates supporting infrastructure development and mineral extraction
- Cultural Event Recognition: Fireworks at standard rates supporting festivals and celebrations while maintaining safety standards
- Essential Household Access: Basic lighting needs through affordable handmade matches supporting rural and low-income households
- Professional Equipment Standards: Safety equipment like detonators at appropriate rates ensuring quality and compliance
The GST Council emphasized the dual nature of Chapter 36 - maintaining strict regulatory oversight through appropriate taxation on dangerous materials while ensuring essential household items remain accessible. This approach particularly benefits traditional match-making communities and supports both industrial development and cultural practices.
💥 Expert GST for Explosives, Fireworks & Industrial Safety
Professional tax consultancy for explosive materials, fireworks manufacturing, and industrial safety equipment under GST regulations
Disclaimer
The GST Rate & HSN codes and rates have been arranged as per the best of authors understanding and are subject to periodic updates as per the law for the time being in force. It does not constitute professional advice or a formal recommendation. While due care has been taken in preparing this content, the existence of mistakes and omissions herein is not ruled out. DisyTax will not be held responsible for any loss or damage of any kind arising out of any inaccurate or incomplete information in this document.