3605 00 10 - GST - Goods - Rates of Tax - Schedule 1 - IGST @ 5% or CGST @ 2.5% + SGST / UTGST @ 2.5%

Omitted ****************************** Note: As omitted vide Notification No. 03/2020-Intergrated Tax (Rate) dated 25-03-2020 w.e.f. 01-04-2020 before it was read as Handmade safety matches Explanation. For the purposes of this entry, handmade matches mean matches, in or in relation to the manufacture of which, none of the following processes is ordinarily carried on with the aid of power, namely: - (i) frame filling; (ii) dipping of splints in the composition for match heads; (iii) filling of boxes with matches; (iv) pasting of labels on match boxes, veneers or cardboards; (v) packaging.