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Matches (Matchbox) is classified under HSN heading 3605. It is also called match box, matchsticks. GST as on 26 October 2026: 5%.
Rates checked on 26 October 2026 · BooksOn HSN dataset v7, compiled from CBIC notifications
What is the GST rate on Matches (Matchbox)?
GST on Matches (Matchbox) as on 26 October 2026: 5%. Which rate applies depends on the exact code and on how it is sold or supplied; each entry below names the CBIC notification it comes from.
Changed with GST 2.0 (22 September 2025): 12% → 5% (36050010). Many rate charts online still show the old rate. All GST 2.0 rate changes.
| Old GST rate (before 22 Sep 2025) | New GST rate | Code | What it covers | Notification |
|---|---|---|---|---|
| 12% | 5% | 36050010 | If you sell safety matches (match boxes), GST is 5%. | 9/2025-CT(R), entry 256 |
GST rate on Matches (Matchbox) since 1 July 2017
The rate in force in each period, for old invoices, amended returns and audits. Each change came with a CBIC notification; the rate on any exact date is in the app.
| From | To | GST |
|---|---|---|
| 1 July 2017 | 31 March 2020 | 5% or 18% |
| 1 April 2020 | 21 September 2025 | 12% |
| 22 September 2025 | today | 5% |
The GST rate on Matches (Matchbox) is set by the CBIC rate notification entry that covers it. It can depend on how the goods are sold, for example packed and labelled or loose, and many rates changed with GST 2.0 from 22 September 2025. The free BooksOn HSN app shows the rate as on any date since 1 July 2017, with the notification and entry number.
3605 Matches, other than pyrotechnic articles of heading 3604
| Code | Description (as in the tariff) |
|---|---|
360500 | Matches, other than pyrotechnic articles of heading 3604 |
36050010 | Safety matches |
36050090 | Other |
Which code goes on your GST invoice?
From 1 April 2021 (Notification 78/2020-Central Tax), a business with aggregate annual turnover up to ₹5 crore must show at least 4 digits of the HSN code on B2B tax invoices; above ₹5 crore, 6 digits on all tax invoices. Services use the SAC code in the same way.
Other common items
- Medicines
3004 - Vaccines
3002 - Fertilisers (Urea)
31 - Insecticides (Pesticide)
3808 - Seeds for sowing
1209 - Tyres
4011 - Shoes and footwear
6403 - Chappals and slippers (Sandals)
6402 - Shirts
6105 - Blankets
6301 - Umbrellas
6601 - Mattresses (Gadda)
9404
Codes and descriptions from the BooksOn HSN dataset (version 7, 2026-10-19), compiled from the Customs Tariff and CBIC notifications. Reference only; see Sources & disclaimer.
