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).
Manage correct HSN codes and GST rates with BUSY.
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
BUSY auto-applies the correct HSN codes & GST rates, ensuring 100% error-free billing every single time.
India’s Exports
FY 2025-26₹2 Cr
0.0000% of India’s total exports
India’s Imports
FY 2025-26₹10 Cr
0.0001% of India’s total imports
Trade Balance
FY 2025-26−₹8 Cr
Surplus rank #9002 of 12872 HSN codes
% of Sub-Chapter 3606
FY 2025-2610.92%
Share of Sub-Chapter 3606’s total exports in FY 2025-26
Import side: 99.10% of Sub-Chapter 3606’s imports
Rank Within Sub-Chapter 3606
FY 2025-26#2 of 6
Position by export value among HSN codes in Sub-Chapter 3606
Import-side rank: #1 of 6
At a glance
88.32%
Export CAGR
FY 2018-19 → FY 2025-26 · 8 fiscal years
#7921
National Export Rank
of 12872 HSN codes by export value, FY 2025-26
+4,100.00%
Peak Growth Year
FY 2025-26 · strongest single-year move
10.92%
Contribution to Sub-Ch. 3606
Share of Sub-Chapter 3606 exports in FY 2025-26
8-year export and import data, FY 2018-19 to FY 2025-26, 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
Balance
−8.23
Exports
1.68 ₹ Cr
0.0000% share
+4,100.00% YoY
10.92% of Sub-Ch. 3606
Imports
9.91 ₹ Cr
0.0001% share
+14.70% YoY
99.10% of Sub-Ch. 3606
CAGR · 8-Year
Exports
88.32% /yr
Imports
40.87% /yr
India's exports under HSN Code 36061000 have grown at a compound annual rate of 88.32% over 8 fiscal years, rising from ₹0.02 Crore in FY 2018-19 to ₹1.68 Crore in FY 2025-26.
In FY 2025-26, HSN Code 36061000 ranks #7921 out of 12872 HSN codes by total export value. Within Sub-Chapter 3606, it ranks #2 of 6. By trade surplus, it ranks #9002 of 12872.
The strongest single-year export movement for HSN Code 36061000 was recorded in FY 2025-26, when exports surged by 4,100.00% over the prior year.
In FY 2025-26, India's imports of ₹9.91 Cr exceeded exports of ₹1.68 Cr, resulting in a trade deficit of ₹8.23 Crore — ranking #9002 of 12872 by surplus magnitude.
India's imports under HSN Code 36061000 have grown at 40.87% CAGR, reaching ₹9.91 Crore in FY 2025-26.
Among the 6 HSN codes under Sub-Chapter 3606, HSN Code 36061000 ranks #2 by export value — accounting for 10.92% of the sub-chapter's total exports in FY 2025-26. On the import side, it holds 99.10% share (rank #1).
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.