HSN Code 36050010 -- – Matches, other than pyrotechnic articles of heading 3604 matches, other than pyr (GST Rate 5%)

HSN Code 36050010

Matches, other than pyrotechnic articles of heading 3604 matches, other than pyrotechnic articles of heading 3604: safety matches

HSN36050010

Matches, other than pyrotechnic articles of heading 3604 matches, other than pyrotechnic articles of heading 3604: safety matches

5%
IGST
Schedule I
CGST2.5%
SGST/UTGST2.5%
CessNil
Heading: 3605
Subheading: 360500
Source: Notification No. 9/2025 - Central Tax (Rate)
Effective from: 2025-09-22
Last verified: 2026-06-03

When does this rate apply?

Use this HSN Code on tax invoices when supplying Matches, other than pyrotechnic articles of heading 3604 matches, other than pyr. GST is charged at 5% (IGST for inter-state, or CGST 2.5% + SGST 2.5% for intra-state). If the supply is exported under LUT, the rate is zero with no IGST charged.

This page is reviewed by CA Tirumalesh. For high-value or unusual transactions, confirm with the latest CBIC notification or consult a chartered accountant before invoicing.

Frequently asked questions

What is HSN Code 36050010?
HSN Code 36050010 is the official Harmonized System of Nomenclature code for Matches, other than pyrotechnic articles of heading 3604 matches, other than pyrotechnic articles of heading 3604: safet, as per the CBIC GST rate schedule.
What is the GST rate for HSN Code 36050010?
HSN Code 36050010 attracts GST at 5% (IGST). For intra-state supplies, this is split as CGST 2.5% + SGST 2.5%. As per Notification No. 9/2025 - Central Tax (Rate).
Which chapter does HSN Code 36050010 belong to?
HSN Code 36050010 falls under Chapter 36 -- Explosives; pyrotechnic products of the GST tariff.
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