HSN Code 36061000: Lighter Refill (<=300cm3)

Q: What products are classified under HSN 36061000 ?

It includes Lighter Refill (<=300cm3)

Q: Can we claim ITC on inputs used to trade Lighter Refill (<=300cm3)?

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

Q: How should mixed supplies be billed when Lighter Refill (<=300cm3) is sold with other items?

Use separate invoice lines per HSN and apply the correct rate per line (e.g., Varies for Lighter Refill (<=300cm3); Nil for exempt items if applicable).

Q: How much GST applies to Lighter Refill (<=300cm3)?

Under HSN 36061000, Lighter Refill (<=300cm3) attracts Varies when sold in taxable form. Describe the exact form on the invoice.

Q: Any common misclassification issue with Lighter Refill (<=300cm3)?

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

Q: Do e‑way bill and e‑invoice apply for Lighter Refill (<=300cm3)?

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.

Q: Does packaging or labelling change the GST for Lighter Refill (<=300cm3)?

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.

HSN Code 36061000 represents Lighter Refill (<=300cm3) under GST classification. This code helps businesses identify Lighter Refill (<=300cm3) correctly for billing, taxation, and trade. With HSN Code 36061000, companies can avoid errors in invoices, simplify compliance, and enable hassle-free import/export of Lighter Refill (<=300cm3).

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Chapter Number	Chapter Name	Sub Chapter Number	Sub Chapter Name	Description of Goods	CGST (%)	SGST (%)	IGST (%)	CESS (%)
36	Explosives; pyrotechnic products; matches; pyrophoric alloys; certain combustible preparations	3606	Ferro-cerium and other pyrophoric alloys in all forms; articles of combustible materials as specified in note 2 to this chapter	Liquid or liquefied-gas fuels in containers of a kind used for filling or refilling cigarette or similar lighters and of a capacity not exceeding 300 cm3	9%	9%	18%	0%

Description of goods

Liquid or liquefied-gas fuels in containers of a kind used for filling or refilling cigarette or similar lighters and of a capacity not exceeding 300 cm3

Chapter

36 – Explosives; pyrotechnic products; matches; pyrophoric alloys; certain combustible preparations

Sub Chapter

3606 – Ferro-cerium and other pyrophoric alloys in all forms; articles of combustible materials as specified in note 2 to this chapter

CGST 9%

SGST 9%

IGST 18%

CESS 0%

HSN Code	Description
36069010	Other : Combustible preparations
36069091	Other : Other : Ferro-cerium, in all forms
36069092	Other : Other : Pyrophoric alloys, in all forms
36069093	Other : Other : DNPT (dinitroso-penta-methylene tetramine)
36069099	Other : Other : Others

HSN Code 36069010

Other : Combustible preparations

HSN Code 36069091

Other : Other : Ferro-cerium, in all forms

HSN Code 36069092

Other : Other : Pyrophoric alloys, in all forms

HSN Code 36069093

Other : Other : DNPT (dinitroso-penta-methylene tetramine)

HSN Code 36069099

Other : Other : Others

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What products are classified under HSN 36061000 ?

It includes Lighter Refill (<=300cm3)

Can we claim ITC on inputs used to trade Lighter Refill (<=300cm3)?

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

How should mixed supplies be billed when Lighter Refill (<=300cm3) is sold with other items?

Use separate invoice lines per HSN and apply the correct rate per line (e.g., Varies for Lighter Refill (<=300cm3); Nil for exempt items if applicable).

How much GST applies to Lighter Refill (<=300cm3)?

Under HSN 36061000, Lighter Refill (<=300cm3) attracts Varies when sold in taxable form. Describe the exact form on the invoice.

Any common misclassification issue with Lighter Refill (<=300cm3)?

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

Do e‑way bill and e‑invoice apply for Lighter Refill (<=300cm3)?

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.

Does packaging or labelling change the GST for Lighter Refill (<=300cm3)?

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.

Important Disclaimer

The above does not constitute professional advice or a formal recommendation. We recommend consulting a professional tax consultant before acting on the information contained in this piece of content.

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