HSN Code 36061000
Ferro-cerium and other pyrophoric alloys in all forms articles of combustible materials as specified in note 2 to this chapter liquid or liquefied gas fuels in containers of a kind used for filling or refilling cigarette or similar lighters and of a capacity not exceeding 300 cm3
Ferro-cerium and other pyrophoric alloys in all forms articles of combustible materials as specified in note 2 to this chapter liquid or liquefied gas fuels in containers of a kind used for filling or refilling cigarette or similar lighters and of a capacity not exceeding 300 cm3
When does this rate apply?
Use this HSN Code on tax invoices when supplying Ferro-cerium and other pyrophoric alloys in all forms articles of combustible ma. GST is charged at 18% (IGST for inter-state, or CGST 9% + SGST 9% 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.