GST HSN Code List

GST Rate and HSN Code : Chapter 36

Get a detailed GST HSN Code List at our portal. Save your time and effort in finding GST rates for various goods and commodities. We make your search for GST rates in India for over various goods easy with our HSN Code List with GST rates 2024. Find complete product description, HS Code and GST rates.

GST HSN Code List with GST rates 2024

HS CodeItem DescriptionGST
36010010BLASTING POWDER0.18
36010020GUN POWDER0.18
36010090PROPELLENT POWDERS,NES0.18
360200Prepared explosives (excluding propellent powders)0.18
36020010INDUSTRIAL EXPLOSIVES PERMITTED TYPES0.18
36020090OTHER PRPD EXPLOSIVS0.18
360300Safety fuses; detonating fuses; percussion or detonating caps; igniters; electric detonators (excluding grenade detonators and cartridge cases, whether or not with percussion caps)0.18
36030011SAFETY FUSES FOR MINE BLASTING0.18
36030019OTHER SAFETY FUSES0.18
36030020DETONATING FUSES0.18
36030031PERCUSSION AND DETONATING CAPS NON-ORDNANCE0.18
36030039PERCUSSION AND DETONATING CAPS OTHER0.18
36030041IGNITERS,NON-ORDNANCE0.18
36030049IGNITERS OTHER0.18
36030051ELECTRIC DETONATORS CONTAINING EXPLOSIVES ELECTRICALLY IGNITED , NON-ORDNANCE0.18
36030059OTHER ELECTRIC DETONATORS0.18
360410Fireworks0.18
36041000FIREWORKS ,Products include: Crackers0.18
360490Signalling flares, rain rockets, fog signals and other pyrotechnic articles (excluding fireworks and cartridge blanks)0.18
36049010SHIP SIGNALS VERY FLARE0.18
36049090OTHERS EXCL FIREWORKS AND SHIP SIGNALS0.18
360500Matches (excluding pyrotechnic articles of heading 3604)0.05
36050010MATCHES SAFETY ,Products include: Matches0.05
36050090OTHERS ,Products include: Match Box, Matchbox0.05
360610Liquid or liquefied-gas fuels in containers of a kind used for filling or refilling cigarette or similar lighters, with a capacity of = 300 cm³0.18
36061000LQD/LQFD-GAS FUELS USD FOR FLLNG/REFLLNG CIGARETTE/SMLR LIGHTRS AND NT EXCDNG 300 CM30.18
360690Ferro-cerium and other pyrophoric alloys in all forms; metaldehyde, hexamethylenetetramine and similar products in tablets, sticks or similar forms, for use as fuel; alcohol-based fuels and prepared fuels of a similar kind, whether solid or in paste form;0.18
36069010COMBUSTIBLE PREPARATIONS0.18
36069091FERRO-CERIUM, IN ALL FORMS0.18
36069092PYROPHORIC ALLOYS, IN ALL FORMS0.18
36069093DNPT (DINITROSO-PENTA-METHYLENE TETRAMINE)0.18
36069099OTHER FERRO-CERIUM AND PYROPHORIC ALLOYS IN OTHR FORMS AND OTHR ARTCLS OF COMBSTBLE MTRL0.18

What is GST?

Goods and Services Tax (GST) is a Single Tax Structure System introduced in 2017. GST works on One Nation, One Tax system. Earlier, there was a diverse tax system in India. There were various indirect taxes such as Value Added Tax (VAT), sale tax, purchase tax, service tax, surcharges, Excise duty, etc. Under the GST System, all the central and state taxes are merged into a single tax.

What are GST Rates for Goods & Services?

GST has refined the taxation sector in India. It helps in unifying all taxes for various goods and services. There are a large number of goods, commodities and services in India. So, they are put under 5 different slabs of GST rates-

  • NIL: Under this slab 0% tax is charged on the goods or services.
  • 5%: Under this slab 5% tax is charged on the goods and services.
  • 12%: Under this slab 12% tax is charged on the goods and services.
  • 18%: Under this slab 18% tax is charged on the goods and services.
  • 28%: Under this slab 28% tax is charged on the goods and services.

Important Note: Gold and other precious metals are excluded and put under 3% tax slab.

What is an HSN Code?

HSN Code stands for Harmonized System of Nomenclature. An HSN Code is a unique 6 to10 digit number developed for the identification of goods and products. This system was established in 1988 by the World Customs Organization. The HSN Code system is operational in all parts of the world. It covers almost 90% of the goods traded globally. It is accepted by customs authorities for determining taxes on goods.

How does the HSN Code System in India Functions?

HSN Codes held a great significance in Import-Export Procedures of India. In India, it is called ITC (Indian Trade Clarification)-HS Code. An ITC HS Code is recognized from its Chapter, Heading, Subheading and Regional Tariff. It consists of 8 digits.

Let’s take an example: Suppose we are given an HS Code- 6006840000

  • Chapter: The First two digits (60) denotes chapter
  • Heading: Next two digits (06) denote headings.
  • Subheading: Further, two digits (84) denote subheadings.
  • Regional Tariff: Second Last Two digits (00) denote Regional Tariff.
  • National Tariff: Last Two Digits (00) indicates National Tariff.
structrure of hsn code

How many sections, chapters, heading and subheading Does HS Code System Covers?

There are around 21 sections, 99 chapters, 5,222 heading and 1,244 subheadings in the Harmonised system of Nomenclature.

What is the use of HSN Code in GST?

Ever since the arrival of GST, it is mandatory to mention HSN Code for your product. HSN Codes are needed to be mentioned on invoices, bills or filing GST returns. HSN Code helps taxpayers to evaluate GST rates of various products. An incorrect HSN Code can create a big hurdle in the customs clearance process.

How can I find HSN Code List with GST Rates?

You can find a complete HSN Code List with GST rates at Exim Trade Data portal.