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Home Utilities12% GST RateUpdated July 2026

Calculate GST for Safety Matches

Calculate GST on wooden matches, safety matches, wax matchboxes, and ignitable fire sticks.

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Quick Summary

HSN/SAC Code#3605
Tax CategoryHome Utilities
ITC EligibilityEligible for commercial kitchens, hotels, and retail stores
Effective DateApril 1, 2020
Applicable Tax
12%
Standard GST RateHSN Code 3605

GST Rate Explanation

Safety matches (HSN 3605) attract a unified rate of 12% to simplify tax administration and eliminate distinctions between small-scale handmade producers and mechanized factories.

Calculation Mode
Net Amount (Before Tax)₹10,000.00
CGST (Central Tax) (6.0%)₹600.00
SGST (State Tax) (6.0%)₹600.00
Total GST (12%)₹1,200.00
Gross Amount₹11,200.00

Visual Tax Split & Collection Rules

Intrastate Split Allocation
CGST (Central Tax): 6.0%
SGST (State Tax): 6.0%

Within State (CGST + SGST)

When supply is within the same state (intrastate), the CGST and SGST are collected. The total tax is split 50/50 between Central and State governments.

Across States (IGST)

When supply spans across states (interstate), a single Integrated GST of 12% is collected in full by the Central government before allocation.

GST Rate Structure Slabs

Tax SlabCGST (Central)SGST (State)IGST (Integrated)Notes
0%0.0%0.0%0.0%Exempted / Nil rated goods
5%2.5%2.5%5.0%Essential items & services
12%6.0%6.0%12.0%Standard reduced rate items
18%9.0%9.0%18.0%Standard general rate items
28%14.0%14.0%28.0%Luxury / Sin goods & services

GST Calculation Examples

Single box of wooden safety matches

Add GST (Exclusive)

Formula: Amount + (Amount × Rate%)

Base Amount: ₹5.00

GST (12%): ₹0.60

Total: ₹5.60

Remove GST (Inclusive)

Formula: Amount − (Amount / (1 + Rate%))

Total Amount: ₹5.00

Base Amount: ₹4.46

GST Included: ₹0.54

Bulk carton supply of matches for hospitality supply

Add GST (Exclusive)

Formula: Amount + (Amount × Rate%)

Base Amount: ₹2,500.00

GST (12%): ₹300.00

Total: ₹2,800.00

Remove GST (Inclusive)

Formula: Amount − (Amount / (1 + Rate%))

Total Amount: ₹2,500.00

Base Amount: ₹2,232.14

GST Included: ₹267.86

Frequently Asked Questions

Government References & Notifications

Tax Disclaimer Notice

Both handmade and mechanized matches are subject to the same tax rate of 12%.

Last updated: July 2026