---
title: "HSN Code for Candles: Other | HSN 34060090 GST Rate"
description: "Find HSN and GST Rates for 34060090 related to Candles: Other with BUSY Accounting - The reliable source for HSN and GST details in India."
canonical: "https://busy.in/hsn/hsn-34060090/"
---

# HSN Code 34060090: Candles: Other

- [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 : Other | 6% | 6% | 12% | 0% |

## Frequently asked questions

### What products are classified under HSN 34060090 ?

It includes Candles: Other

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

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.

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

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

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

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

### Any common misclassification issue with Candles: Other?

Use the exact HSN and describe the form/grade. For multi‑line invoices, apply the rate per line to avoid wrong tax collection.

### How much GST applies to Candles: Other?

Under HSN 34060090, Candles: Other attracts Varies when sold in taxable form. Describe the exact form on the invoice.

## India's trade performance: HSN Code 34060090 (FY 2024-25)

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

- Exports: ₹17 Cr (−14.02% YoY) — 0.0005% of India's total exports
- Imports: ₹12 Cr (−38.15% YoY) — 0.0002% of India's total imports
- Trade balance: ₹5 Cr (Surplus); surplus rank #3766 of 12657 HSN codes
- Share of Sub-Chapter 3406: 2.04% of its exports; import side 36.59%
- Rank within Sub-Chapter 3406: #2 of 2 by export value; import-side #2

### Key metrics

- Export CAGR: 31.44% (FY 2018-19 to FY 2024-25, 7 fiscal years)
- National export rank: #5108 of 12657 HSN codes by export value (FY 2024-25)
- Peak growth year: +194.89% in FY 2021-22
- Contribution to Sub-Ch. 3406: 2.04% of its exports (FY 2024-25)

## India export-import trade statistics: HSN Code 34060090

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 | 3.26 | 0.0001% | — | 0.70% | 5.24 | 0.0001% | — | 16.00% | −1.98 | #6376 |
| FY 2019-20 | 5.13 | 0.0002% | +57.36% | 1.29% | 6.99 | 0.0002% | +33.40% | 20.94% | −1.86 | #5827 |
| FY 2020-21 | 3.13 | 0.0001% | −38.99% | 0.79% | 6.11 | 0.0002% | −12.59% | 23.68% | −2.98 | #6512 |
| FY 2021-22 | 9.23 | 0.0003% | +194.89% | 1.46% | 12.88 | 0.0003% | +110.80% | 32.64% | −3.65 | #5592 |
| FY 2022-23 | 10.23 | 0.0003% | +10.83% | 1.69% | 22.35 | 0.0004% | +73.52% | 32.98% | −12.12 | #5609 |
| FY 2023-24 | 19.55 | 0.0005% | +91.10% | 2.98% | 19.74 | 0.0004% | −11.68% | 37.50% | −0.19 | #4809 |
| FY 2024-25 | 16.81 | 0.0005% | −14.02% | 2.04% | 12.21 | 0.0002% | −38.15% | 36.59% | +4.60 | #5108 |

- CAGR (7-year): exports 31.44%/yr, imports 15.14%/yr (consistently Surplus)

## Key trade insights: HSN Code 34060090 export-import analysis

### Consistent export growth: 31.44% CAGR over 7 years

India's exports under HSN Code 34060090 have grown at a compound annual rate of 31.44% over 7 fiscal years, rising from ₹3.26 Crore in FY 2018-19 to ₹16.81 Crore in FY 2024-25.

### HSN Code 34060090 ranked #5108 among all 12657 HSN codes by export value

In FY 2024-25, HSN Code 34060090 ranks #5108 out of 12657 HSN codes by total export value. Within Sub-Chapter 3406, it ranks #2 of 2. By trade surplus, it ranks #3766 of 12657.

### FY 2021-22 was the strongest growth year for HSN Code 34060090 exports

The strongest single-year export movement for HSN Code 34060090 was recorded in FY 2021-22, when exports surged by 194.89% over the prior year.

### India maintains a trade surplus of ₹4.60 Crore in HSN Code 34060090 goods

In FY 2024-25, India's exports of ₹16.81 Cr exceeded imports of ₹12.21 Cr, resulting in a trade surplus of ₹4.60 Crore — ranking #3766 of 12657 by surplus magnitude.

### Import growth of 15.14% CAGR signals rising demand for Candles: Other

India's imports under HSN Code 34060090 have grown at 15.14% CAGR, reaching ₹12.21 Crore in FY 2024-25.

### HSN Code 34060090 contributes 2.04% of Sub-Chapter 3406 exports — ranked #2

Among the 2 HSN codes under Sub-Chapter 3406, HSN Code 34060090 ranks #2 by export value — accounting for 2.04% of the sub-chapter's total exports in FY 2024-25. On the import side, it holds 36.59% share (rank #2).

## 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](https://busy.in/hsn/hsn-34060010/) | ₹807 Cr |
| #2 | HSN Code 34060090: Candles: Other (this hsn code) | ₹17 Cr |