HSN Code | HSN Description | GST Rate | |
---|---|---|---|
Chapter 36 |
EXPLOSIVES; PYROTECHNIC PRODUCTS; MATCHES; PYROPHORIC ALLOYS; CERTAIN COMBUSTIBLE PREPARATIONS | ||
3601 |
Propellant powders | ||
360100 |
- | Propellant powders: | |
36010010 |
--- | Blasting powder | |
36010020 |
--- | Gun powder | |
36010090 |
--- | Other | |
3602 |
Prepared explosives, other than propellant powders | ||
360200 |
- | Prepared explosives, other than propellant powders : | |
36020010 |
--- | Industrial explosives | |
36020090 |
--- | Other | |
3603 |
Safety fuses; detonating cords; percussion or detonating caps; igniters; electric detonators | ||
36031000 |
- | Safety fuses | |
36032000 |
- | Detonating cords | |
36033000 |
- | Percussion caps | |
36034000 |
- | Detonating caps | |
36035000 |
- | Igniters | |
36036000 |
- | Electric detonators | |
3604 |
Fireworks, signalling flares, rain rockets, fog signals and other pyrotechnic articles | ||
36041000 |
- | Fireworks | |
360490 |
- | Other: | |
36049010 |
--- | Ship signals | |
36049090 |
--- | Other | |
3605 |
Matches, other than pyrotechnic articles of heading 3604 | ||
360500 |
- | Matches, other than pyrotechnic articles of heading 3604: | |
36050010 |
--- | Safety matches | |
36050090 |
--- | Other | |
3606 |
Ferro-cerium and other pyrophoric alloys in all forms; articles of combustible materials as specified in Note 2 to this Chapter | ||
36061000 |
- | 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 cm 3 | |
360690 |
-- | Other : | |
36069010 |
--- | Combustible preparations | |
--- | Other : | ||
36069091 |
---- | Ferro-cerium, in all forms | |
36069092 |
---- | Pyrophoric alloys, in all forms | |
36069093 |
---- | DNPT (dinitroso-penta-methylene tetramine) | |
36069099 |
---- | Others |
☑ Monthly | GSTR-3B
GSTR-3B for the m/o May 2025 (Monthly Taxpayer - Rule 61) - Either Compulsory taxpayer > 5 cr. or Voluntary taxpayer < 5 cr.
☑ Monthly | GSTR-5A
GSTR-5A for the m/o May 2025 [Return by OIDAR Service Providers - Rule 64.]
☑ Monthly | PMT-06
PMT-06 Monthly tax payment for May 2025 under QRMP Scheme [Rule 61(1)(ii) - Proviso to Section 39(7)].
Taxpayers have a choice to pay tax either, as per -
☑ Monthly | GSTR-11
GSTR-11 for the m/o May 2025 (Statement of inward supplies by persons having Unique Identification Number (UIN)).
☑ Annual | GSTR-4
GSTR-4 (Annual Return) for FY 2024-25 by Composite Taxpayer (Rule 62).