---
title: "HSN Code for Candles | HSN 34060010 GST Rate"
description: "Find HSN and GST Rates for 34060010 related to Candles with BUSY Accounting - The reliable source for HSN and GST details in India."
canonical: "https://busy.in/hsn/hsn-34060010/"
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# HSN Code 34060010: Candles

- [Section 06: Guide to HSN Section 06](https://busy.in/hsn/section-06/)
- [Chapter 34: Soap, Washing Preparations, Waxes](https://busy.in/hsn/chapter-34/)
- [Sub-chapter 3406: Candles & tapers](https://busy.in/hsn/sub-chapter-3406/)

## GST rates

| Description | CGST | SGST | IGST | CESS |
| --- | --- | --- | --- | --- |
| Candles, tapers and the like : Candles | 6% | 6% | 12% | 0% |

## Frequently asked questions

### What products are classified under HSN 34060010 ?

It includes Candles

### Can we claim ITC on inputs used to trade Candles?

If your outward supply is taxable, eligible ITC is available subject to general restrictions. For exempt/Nil supplies, reverse credit per Rule 42.

### Does packaging or labelling change the GST for Candles?

For food/agri items, GST can be 5% when not fresh/chilled and sold as pre‑packaged & labelled; otherwise often Nil. For non‑food items, rates depend on the specific sub‑heading.

### How much GST applies to Candles?

Under HSN 34060010, Candles attracts Varies when sold in taxable form. Describe the exact form on the invoice.

### How should mixed supplies be billed when Candles is sold with other items?

Use separate invoice lines per HSN and apply the correct rate per line (e.g., Varies for Candles; Nil for exempt items if applicable).

### Do e‑way bill and e‑invoice apply for Candles?

e‑Way bill is needed above ₹50,000 consignment value (subject to exemptions). e‑Invoicing is turnover‑based (presently AATO > ₹5 crore) for B2B supplies.

## India's trade performance: HSN Code 34060010 (FY 2024-25)

Source: TradeStat EIDB, Ministry of Commerce & Industry. Values in ₹ Crore (FY 2018-19 to FY 2024-25).

- Exports: ₹807 Cr (+26.88% YoY) — 0.0219% of India's total exports
- Imports: ₹21 Cr (−35.68% YoY) — 0.0003% of India's total imports
- Trade balance: ₹786 Cr (Surplus); surplus rank #433 of 12657 HSN codes
- Share of Sub-Chapter 3406: 97.96% of its exports; import side 63.41%
- Rank within Sub-Chapter 3406: #1 of 2 by export value; import-side #1

### Key metrics

- Export CAGR: 9.69% (FY 2018-19 to FY 2024-25, 7 fiscal years)
- National export rank: #637 of 12657 HSN codes by export value (FY 2024-25)
- Peak growth year: +58.61% in FY 2021-22
- Contribution to Sub-Ch. 3406: 97.96% of its exports (FY 2024-25)

## India export-import trade statistics: HSN Code 34060010

7-year export and import data, FY 2018-19 to FY 2024-25, in ₹ Crore. Source: Ministry of Commerce & Industry, TradeStat EIDB.

| FY | Exports (₹ Cr) | Exp share | Exp YoY | Exp % of Sub-Ch. 3406 | Imports (₹ Cr) | Imp share | Imp YoY | Imp % of Sub-Ch. 3406 | Trade balance | Exp rank |
| --- | --- | --- | --- | --- | --- | --- | --- | --- | --- | --- |
| FY 2018-19 | 463.12 | 0.0203% | — | 99.30% | 27.52 | 0.0008% | — | 84.00% | +435.60 | #691 |
| FY 2019-20 | 393.21 | 0.0179% | −15.10% | 98.71% | 26.39 | 0.0008% | −4.11% | 79.06% | +366.82 | #799 |
| FY 2020-21 | 393.70 | 0.0183% | +0.12% | 99.21% | 19.68 | 0.0007% | −25.43% | 76.28% | +374.02 | #827 |
| FY 2021-22 | 624.43 | 0.0199% | +58.61% | 98.54% | 26.57 | 0.0006% | +35.01% | 67.33% | +597.86 | #704 |
| FY 2022-23 | 595.62 | 0.0165% | −4.61% | 98.31% | 45.42 | 0.0008% | +70.94% | 67.02% | +550.20 | #802 |
| FY 2023-24 | 635.90 | 0.0176% | +6.76% | 97.02% | 32.90 | 0.0006% | −27.56% | 62.50% | +603.00 | #776 |
| FY 2024-25 | 806.86 | 0.0219% | +26.88% | 97.96% | 21.16 | 0.0003% | −35.68% | 63.41% | +785.70 | #637 |

- CAGR (7-year): exports 9.69%/yr, imports -4.29%/yr (consistently Surplus)

## Key trade insights: HSN Code 34060010 export-import analysis

### Consistent export growth: 9.69% CAGR over 7 years

India's exports under HSN Code 34060010 have grown at a compound annual rate of 9.69% over 7 fiscal years, rising from ₹463.12 Crore in FY 2018-19 to ₹806.86 Crore in FY 2024-25.

### HSN Code 34060010 ranked #637 among all 12657 HSN codes by export value

In FY 2024-25, HSN Code 34060010 ranks #637 out of 12657 HSN codes by total export value. Within Sub-Chapter 3406, it ranks #1 of 2. By trade surplus, it ranks #433 of 12657.

### FY 2021-22 was the strongest growth year for HSN Code 34060010 exports

The strongest single-year export movement for HSN Code 34060010 was recorded in FY 2021-22, when exports surged by 58.61% over the prior year.

### India maintains a trade surplus of ₹785.70 Crore in HSN Code 34060010 goods

In FY 2024-25, India's exports of ₹806.86 Cr exceeded imports of ₹21.16 Cr, resulting in a trade surplus of ₹785.70 Crore — ranking #433 of 12657 by surplus magnitude.

### Import growth of -4.29% CAGR signals stable import dependency for Candles

India's imports under HSN Code 34060010 have grown at -4.29% CAGR, reaching ₹21.16 Crore in FY 2024-25.

### HSN Code 34060010 contributes 97.96% of Sub-Chapter 3406 exports — ranked #1

Among the 2 HSN codes under Sub-Chapter 3406, HSN Code 34060010 ranks #1 by export value — accounting for 97.96% of the sub-chapter's total exports in FY 2024-25. On the import side, it holds 63.41% share (rank #1).

## Related HSN Codes in Sub-Chapter 3406

Ranked by export value (FY 2024-25).

| Rank | HSN Code | Exports (FY 2024-25) |
| --- | --- | --- |
| #1 | HSN Code 34060010: Candles (this hsn code) | ₹807 Cr |
| #2 | [HSN Code 34060090: Candles: Other](https://busy.in/hsn/hsn-34060090/) | ₹17 Cr |