GST rate and HSN code for firecrackers
GST on firecrackers is 18% (HSN 3604) from 22 September 2025. The entry covers fireworks, sparklers (phuljhadi), rockets, anar and other pyrotechnic articles. There is no lower rate for small or children's crackers. Diyas of clay are nil, candles are 5% and decorative lights are 18%.
HSN code and GST rate for firecrackers
| Condition | HSN | GST | CGST + SGST | IGST | Schedule entry |
|---|---|---|---|---|---|
| Fireworks of all kinds | 3604 | 18% | 9% + 9% | 18% | Notification 9/2025-CT(Rate), Schedule II, S. No. 80 |
In force from 22 September 2025. Inside your State, half the rate is CGST and half SGST; for a buyer in another State the full rate is IGST (same entries in Notification 9/2025-IT(Rate)). Entry wording (shortened): “Fireworks, signalling flares, rain rockets and other pyrotechnic articles”.
What to print on the bill
- Print HSN 3604 at 18% for every kind of cracker.
- A cracker combo box is all 18%, so the mixed-supply rule does not change it.
- Keep clay diyas (0%) and candles (5%) as separate lines on a Diwali bill.
- HSN digits: 4 if your turnover last year was up to ₹5 crore, 6 above that; up to ₹5 crore you may leave HSN off bills to unregistered buyers (Notification 78/2020-CT). More in B2C bill rules.
Common mistakes
- Billing crackers at 5% or 12% from an old price list.
- Putting diyas and crackers in one 'Diwali kit' line at the cracker rate without thinking about it; a kit of different rates may be a mixed supply at 18%.
- Missing the HSN on wholesale bills to other shops.
Put the right HSN and GST on every bill
RichPOS saves the HSN and GST rate on each item and applies them on every bill automatically, with the HSN printed on A4 GST invoices and GST reports by HSN for your CA. Free 30-day trial, ₹99/month for 3 months (then ₹199/month).
Questions about GST on firecrackers
What is the GST on crackers in 2026?
18% under Schedule II, S. No. 80 (fireworks and other pyrotechnic articles).
Is a Diwali kit with diyas and crackers taxed at 18%?
Goods sold together for one price, that are not naturally bundled, can be a mixed supply taxed at the highest rate in the kit (CGST Act, Section 8). With crackers inside, that is 18%.
What is the GST on Diwali lights?
Lighting fittings and light strings (9405) are 18%.
More sweets, namkeen and diwali / puja items
Look up another item in the HSN and GST rate finder, or see all GST rates by category.
General information, not tax advice. Rates are taken from Notification No. 9/2025-Central Tax (Rate), dated 17 September 2025, as amended, and were last checked on 16 October 2026. The rate depends on the exact description and classification of your product: check it with your CA.