---
title: "HSN Code for Lighter Refill (<=300cm3) | HSN 36061000 GST Rate"
description: "Find HSN and GST Rates for 36061000 related to Lighter Refill (<=300cm3) with BUSY Accounting - The reliable source for HSN and GST details in India."
canonical: "https://busy.in/hsn/hsn-36061000/"
---

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

- [Section 06: Guide to HSN Section 06](https://busy.in/hsn/section-06/)
- [Chapter 36: Explosives, Pyrotechnic Products, Matches, Pyrophoric Alloys](https://busy.in/hsn/chapter-36/)
- [Sub-chapter 3606: Ferro-cerium Alloys](https://busy.in/hsn/sub-chapter-3606/)

## GST rates

| Description | CGST | SGST | IGST | CESS |
| --- | --- | --- | --- | --- |
| 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% |

## Frequently asked questions

### 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.

## India's trade performance: HSN Code 36061000 (FY 2024-25)

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

- Exports: < ₹1 Crore (−84.62% YoY) — 0.0000% of India's total exports
- Imports: ₹9 Cr (+69.08% YoY) — 0.0001% of India's total imports
- Trade balance: −₹9 Cr (Deficit); surplus rank #8962 of 12657 HSN codes
- Share of Sub-Chapter 3606: 0.26% of its exports; import side 99.08%
- Rank within Sub-Chapter 3606: #3 of 6 by export value; import-side #1

### Key metrics

- Export CAGR: 12.25% (FY 2018-19 to FY 2024-25, 7 fiscal years)
- National export rank: #10112 of 12657 HSN codes by export value (FY 2024-25)
- Peak growth year: +600.00% in FY 2021-22
- Contribution to Sub-Ch. 3606: 0.26% of its exports (FY 2024-25)

## India export-import trade statistics: HSN Code 36061000

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. 3606 | Imports (₹ Cr) | Imp share | Imp YoY | Imp % of Sub-Ch. 3606 | Trade balance | Exp rank |
| --- | --- | --- | --- | --- | --- | --- | --- | --- | --- | --- |
| FY 2018-19 | < ₹1 Crore | 0.0000% | — | 0.31% | < ₹1 Crore | 0.0000% | — | 97.83% | −0.88 | #9774 |
| FY 2019-20 | < ₹1 Crore | 0.0000% | −50.00% | 0.19% | < ₹1 Crore | 0.0000% | −60.00% | 100.00% | −0.35 | #9870 |
| FY 2020-21 | < ₹1 Crore | 0.0000% | 0.00% | 0.20% | < ₹1 Crore | 0.0000% | +50.00% | 94.74% | −0.53 | #9985 |
| FY 2021-22 | < ₹1 Crore | 0.0000% | +600.00% | 1.28% | 1.75 | 0.0000% | +224.07% | 99.43% | −1.68 | #9687 |
| FY 2022-23 | < ₹1 Crore | 0.0000% | +28.57% | 1.01% | 3.89 | 0.0001% | +122.29% | 100.00% | −3.80 | #9689 |
| FY 2023-24 | < ₹1 Crore | 0.0000% | +188.89% | 1.72% | 5.11 | 0.0001% | +31.36% | 100.00% | −4.85 | #9282 |
| FY 2024-25 | < ₹1 Crore | 0.0000% | −84.62% | 0.26% | 8.64 | 0.0001% | +69.08% | 99.08% | −8.60 | #10112 |

- CAGR (7-year): exports 12.25%/yr, imports 45.78%/yr (consistently Deficit)

## Key trade insights: HSN Code 36061000 export-import analysis

### Consistent export growth: 12.25% CAGR over 7 years

India's exports under HSN Code 36061000 have grown at a compound annual rate of 12.25% over 7 fiscal years, rising from ₹0.02 Crore in FY 2018-19 to ₹0.04 Crore in FY 2024-25.

### HSN Code 36061000 ranked #10112 among all 12657 HSN codes by export value

In FY 2024-25, HSN Code 36061000 ranks #10112 out of 12657 HSN codes by total export value. Within Sub-Chapter 3606, it ranks #3 of 6. By trade surplus, it ranks #8962 of 12657.

### FY 2021-22 was the strongest growth year for HSN Code 36061000 exports

The strongest single-year export movement for HSN Code 36061000 was recorded in FY 2021-22, when exports surged by 600.00% over the prior year.

### India records a trade deficit of ₹8.60 Crore in HSN Code 36061000 goods

In FY 2024-25, India's imports of ₹8.64 Cr exceeded exports of ₹0.04 Cr, resulting in a trade deficit of ₹8.60 Crore — ranking #8962 of 12657 by surplus magnitude.

### Import growth of 45.78% CAGR signals rising demand for Lighter Refill (<=300cm3)

India's imports under HSN Code 36061000 have grown at 45.78% CAGR, reaching ₹8.64 Crore in FY 2024-25.

### HSN Code 36061000 contributes 0.26% of Sub-Chapter 3606 exports — ranked #3

Among the 6 HSN codes under Sub-Chapter 3606, HSN Code 36061000 ranks #3 by export value — accounting for 0.26% of the sub-chapter's total exports in FY 2024-25. On the import side, it holds 99.08% share (rank #1).

## Related HSN Codes in Sub-Chapter 3606

Ranked by export value (FY 2024-25).

| Rank | HSN Code | Exports (FY 2024-25) |
| --- | --- | --- |
| #1 | [HSN Code 36069010: Other \| Combustible Preparations](https://busy.in/hsn/hsn-36069010/) | ₹15 Cr |
| #2 | [HSN Code 36069099: Other \| Other \| Others](https://busy.in/hsn/hsn-36069099/) | < ₹1 Crore |
| #3 | HSN Code 36061000: Lighter Refill (<=300cm3) (this hsn code) | < ₹1 Crore |
| — | [HSN Code 36069091: Ferro-cerium – All Forms](https://busy.in/hsn/hsn-36069091/) | Nil |
| — | [HSN Code 36069092: Other : Other : Pyrophoric alloys, in all forms](https://busy.in/hsn/hsn-36069092/) | Nil |
| — | [HSN Code 36069093: DNPT tetramine](https://busy.in/hsn/hsn-36069093/) | Nil |