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GST Rate for Matches, Fireworks and Guns


GST Rate for Matches, Fireworks and Guns

GST rate in India is mapped to HSN Code, an international system for classifying goods in the course of international trade used by more than 200 different countries. The GST is levied under 5 rates in India, namely 0%, 5%, 12%, 18% and 28%. With the GST portal operational, GST is set to roll out from 1st July 2017 in India and GST rates for all goods and services has already been notified by the GST Council. In this article, we look at the GST rate for matches, fireworks, arms and ammunition in India.

HSN Code and GST Rate for Matches

Handmade safety matches are taxable at 5% under GST. All other types of matches are taxable at 18% GST. The HSN code for handmade safety matches is 3605 00 10 and 3605 for all other types of matches.

HSN Code and GST Rate for Fireworks and Explosives

Fireworks are also classified under chapter 36 of the HSN code along with matches. Fireworks, signalling flares, rain rockets, fog signals and other pyrotechnic articles are taxed at 28% GST.

Propellant powders and safety fuses; detonating fuses; percussion or detonating caps; igniters; electric detonators are taxable under GST at 18% GST.

Click here to know about GST Rate for Headphones and Musical Instruments

GST Rate for Cigarette Lighter Fluid

Ferro-cerium and other pyrophoric alloys in all forms; articles of combustible materials; such as liquid or liquefied-gas fuels in containers of a kind used for filling or refilling cigarette or similar lighters are taxable under GST at 28%.

GST Rate for Guns, Arms and Ammunitions

Revolvers and pistols attract the highest GST of 28%. All other types of arms and ammunitions as follows are taxable at 18% GST.

  • Military weapons other than revolvers, pistols
  • Other firearms and similar devices which operate by the firing of an explosive charge (for example, sporting shotguns and rifles, muzzleloading firearms, very pistols and other devices designed to project only signal flares, pistols and revolvers for firing blank ammunition, captive-bolt humane killers, line-throwing guns)
  • Other arms (for example, spring, air or gas guns and pistols, truncheons)
  • Bombs, grenades, torpedoes, mines, missiles, and similar munitions of war and parts thereof; cartridges and other ammunition and projectiles and parts thereof, including shot and cartridge wads.
  • Swords, cutlasses, bayonets, lances and similar arms and parts thereof and scabbards and sheaths therefor

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