GST Library
Login | Register
About GST Library
Contact Us
Subscription (Price)
GST Updates
GST Calendar
GST Case Laws
GST Case Laws Sitemap
GST Notifications
GST Act / Rules
GST Rates
Classification by CTA
E-invoice Applicability Calculator New
Inverted Duty Refund Calculator New
GST Set-off Calculator
GST Forms
Full Site Search
E-way Bill
Finance Bill
GST Videos

GST e-Books

GST Domains Sale

About Us

Our Services

Contact Us

TaxReply India Pvt Ltd
TM
Subscribe Free GST updates on...

Join on twitter

8882663036

Classification of Goods and Services

(The First Schedule To The Customs Tariff Act, 1975)

Chapter 36

Print

Explosives; pyrotechnic products; matches; pyrophoric alloys; certain combustible preparations


NOTES :

1. This Chapter does not cover separate chemically defined compounds other than those described in Note 2(a) or 2(b) below.

2. The expression "articles of combustible materials" in heading 3606 applies only to:

(a) metaldehyde, hexamethylenetetramine and similar substances, put up in forms (for example, tablets, sticks or similar forms) for use as fuels; fuels with a basis of alcohol, and similar prepared fuels, in solid or semi-solid form;

(b) 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; and

(c) resin torches, firelighters and the like.