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 or export of Lighter Refill (<=300cm3).
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HSN Code 36061000 relates to the following description.
Explosives; pyrotechnic products; matches; pyrophoric alloys; certain combustible preparations
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%
Lighter Refill (<=300cm3) does not include products with the following descriptions.
Other : Combustible preparations
Other : Other : Ferro-cerium, in all forms
Other : Other : Pyrophoric alloys, in all forms
Other : Other : DNPT (dinitroso-penta-methylene tetramine)
Other : Other : Others
India’s Exports
FY 2024-25< ₹1 Crore
0.0000% of India’s total exports
India’s Imports
FY 2024-25₹9 Cr
0.0001% of India’s total imports
Trade Balance
FY 2024-25−₹9 Cr
Surplus rank #8962 of 12657 HSN codes
% of Sub-Chapter 3606
FY 2024-250.26%
Share of Sub-Chapter 3606’s total exports in FY 2024-25
Import side: 99.08% of Sub-Chapter 3606’s imports
Rank Within Sub-Chapter 3606
FY 2024-25#3 of 6
Position by export value among HSN codes in Sub-Chapter 3606
Import-side rank: #1 of 6
At a glance
12.25%
Export CAGR
FY 2018-19 → FY 2024-25 · 7 fiscal years
#10112
National Export Rank
of 12657 HSN codes by export value, FY 2024-25
+600.00%
Peak Growth Year
FY 2021-22 · strongest single-year move
0.26%
Contribution to Sub-Ch. 3606
Share of Sub-Chapter 3606 exports in FY 2024-25
7-year export and import data, FY 2018-19 to FY 2024-25, in ₹ Crore. Source: Ministry of Commerce & Industry, TradeStat EIDB.
Balance
−0.88
Exports
< ₹1 Crore ₹ Cr
0.0000% share
— YoY
0.31% of Sub-Ch. 3606
Imports
< ₹1 Crore ₹ Cr
0.0000% share
— YoY
97.83% of Sub-Ch. 3606
Balance
−0.35
Exports
< ₹1 Crore ₹ Cr
0.0000% share
−50.00% YoY
0.19% of Sub-Ch. 3606
Imports
< ₹1 Crore ₹ Cr
0.0000% share
−60.00% YoY
100.00% of Sub-Ch. 3606
Balance
−0.53
Exports
< ₹1 Crore ₹ Cr
0.0000% share
0.00% YoY
0.20% of Sub-Ch. 3606
Imports
< ₹1 Crore ₹ Cr
0.0000% share
+50.00% YoY
94.74% of Sub-Ch. 3606
Balance
−1.68
Exports
< ₹1 Crore ₹ Cr
0.0000% share
+600.00% YoY
1.28% of Sub-Ch. 3606
Imports
1.75 ₹ Cr
0.0000% share
+224.07% YoY
99.43% of Sub-Ch. 3606
Balance
−3.80
Exports
< ₹1 Crore ₹ Cr
0.0000% share
+28.57% YoY
1.01% of Sub-Ch. 3606
Imports
3.89 ₹ Cr
0.0001% share
+122.29% YoY
100.00% of Sub-Ch. 3606
Balance
−4.85
Exports
< ₹1 Crore ₹ Cr
0.0000% share
+188.89% YoY
1.72% of Sub-Ch. 3606
Imports
5.11 ₹ Cr
0.0001% share
+31.36% YoY
100.00% of Sub-Ch. 3606
Balance
−8.60
Exports
< ₹1 Crore ₹ Cr
0.0000% share
−84.62% YoY
0.26% of Sub-Ch. 3606
Imports
8.64 ₹ Cr
0.0001% share
+69.08% YoY
99.08% of Sub-Ch. 3606
CAGR · 7-Year
Exports
12.25% /yr
Imports
45.78% /yr
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.
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.
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.
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.
India's imports under HSN Code 36061000 have grown at 45.78% CAGR, reaching ₹8.64 Crore in FY 2024-25.
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).
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Clear answers to common queries about HSN Code 36061000 and GST compliance.
It includes 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.
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).
Under HSN 36061000, Lighter Refill (<=300cm3) attracts Varies when sold in taxable form. Describe the exact form on the invoice.
Use the exact HSN and describe the form/grade. For multi‑line invoices, apply the rate per line to avoid wrong tax collection.
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.
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.