Next dueGST
11 OCTGSTR-1 · Outward supplies · Sep 2026in 8 days 13 OCTGSTR-1 (QRMP) · Quarterly return · Jul–Sep 2026in 10 days 18 OCTCMP-08 · Composition payment · Jul–Sep 2026in 15 days 20 OCTGSTR-3B · Summary return · Sep 2026in 17 days 22 OCTGSTR-3B (QRMP) · Quarterly return · Jul–Sep 2026 · 22nd or 24th by statein 19 days 13 NOVIFF (QRMP) · B2B invoices · Oct 2026in 41 days 7 OCTTDS / TCS deposit · Deducted in Sep 2026in 4 days 15 OCTPF & ESI · Contributions · Sep 2026in 12 days
All due dates

HSN Chapter 36: Explosives; pyrotechnic products; matches; pyrophoric alloys; certain combustible preparations

Every heading of Chapter 36 with its GST rate and basic customs duty. Open a heading for the eight-digit codes, export policy and RoDTEP.

Checked against the official files on 2 October 2026
Headings6

Four-digit headings in this chapter.

Customs Tariff · First Schedule · Ch. 36
Eight-digit codes22

Tariff items under those headings.

Customs Tariff · First Schedule · Ch. 36
GST rates in the chapter5% / 18%

Rates at which the rate Schedules, as amended to April 2026, name these headings.

Notfn 9/2025-CT (Rate)
Basic customs duty10%

Standard tariff rates across the chapter, with Finance Act changes applied.

CBIC tariff · 30 June 2024
Chapter 36

Headings in HSN Chapter 36

The GST column shows the rate or rates at which Notification 9/2025-Central Tax (Rate) names the heading; a heading named nowhere takes the residual 18%. The duty column is the basic customs duty in the Customs Tariff.

HeadingDescriptionGST rateBasic customs dutyCodes
3601Propellant powders18%10%3
3602Prepared explosives, other than propellant powders18%10%2
3603Safety fuses; detonating cords; percussion or detonating caps; igniters; electric detonators18%10%6
3604Fireworks, signalling flares, rain rock- ets, fog signals and other pyrotechnic articles18%10%3
3605Matches, other than pyrotechnic articles of heading 36045%10%2
3606Ferro-cerium and other pyrophoric alloys in all forms; articles of combustible materials as specified in note 2 to this chapter18%10%6

Where a heading shows more than one rate, the rate depends on the description of the goods. Open the heading to read the entries.

Official documents behind this page

  1. Notification No. 9/2025-Central Tax (Rate), 17 September 2025GST rate Schedules I to VI, in force from 22 September 2025, as amended by Notification No. 19/2025-Central Tax (Rate) of 31 December 2025 (Schedule VII omitted from 1 February 2026) and No. 01/2026 of 30 April 2026.
  2. Customs Tariff, First ScheduleCBIC Customs Tariff as on 30 June 2024, with the First Schedule amendments of the Finance (No. 2) Act, 2024, the Finance Act, 2025 and the Finance Act, 2026 applied.

Disclaimer: This guide is general information based on the law and notifications in force when it was last updated. It is not professional advice for your case — rates, thresholds and due dates change, so check the current position or speak to our CA team before you act on it.

People also ask

Questions, answered

Short, direct answers to the 2 questions readers ask most on this topic.

Chapter 36 (Explosives; pyrotechnic products; matches; pyrophoric alloys; certain combustible preparations) has 6 four-digit headings and 22 eight-digit tariff items in the Customs Tariff.

Find the four-digit heading that describes the product, open it, and match the product to the entry of Notification No. 9/2025-Central Tax (Rate) shown there. If no entry names the goods, the residual 18% entry applies unless the goods are exempt.