HSN Code 85364100: Pocket Lighters, Gas Fuelled, Refillable

HSN Code 85364100 represents Pocket Lighters, Gas Fuelled, Refillable under GST classification. This code helps businesses identify Pocket Lighters, Gas Fuelled, Refillable correctly for billing, taxation, and trade. With HSN Code 85364100, companies can avoid errors in invoices, simplify compliance, and enable hassle-free import/export of Pocket Lighters, Gas Fuelled, Refillable.

Find The Right HSN & Bill Faster With BUSY



file_download 40K+ Monthly Downloads
group Trusted by 4 Lakh+ Business Owners
star 4.6 Rated on Google

Description of Goods for Pocket Lighters, Gas Fuelled, Refillable

HSN Code 85364100 relates to the following description:

Chapter Number Chapter Name Sub Chapter Number Sub Chapter Name Description of Goods CGST
(%)
SGST
(%)
IGST
(%)
CESS
(%)
85 Electrical machinery and equipment and parts thereof; sound recorders and reproducers, television image and sound recorders and reproducers, and parts and accessories of such articles 8536 Electrical apparatus for switching or protecting electrical circuits, or for making connections to or in electrical circuits (for example, switches, relays, fuses, surge suppressors, plugs, sockets, lamp-holders and other connectors, junction boxes), for a voltage not exceeding 1,000 volts: connectors for optical fibres, optical fiber bundles or cables. Relays: For a voltage not exceeding 60 V 9% 9% 18% 0%

Description of goods

Relays: For a voltage not exceeding 60 V

Chapter

85 – Electrical machinery and equipment and parts thereof; sound recorders and reproducers, television image and sound recorders and reproducers, and parts and accessories of such articles

Sub Chapter

8536 – Electrical apparatus for switching or protecting electrical circuits, or for making connections to or in electrical circuits (for example, switches, relays, fuses, surge suppressors, plugs, sockets, lamp-holders and other connectors, junction boxes), for a voltage not exceeding 1,000 volts: connectors for optical fibres, optical fiber bundles or cables.

CGST 9%
SGST 9%
IGST 18%
CESS 0%

What does HSN Code 85364100 not include?

Pocket Lighters, Gas Fuelled, Refillable does not include products with the following descriptions:

HSN Code Description
Fuses : For switches having rating upto 15 amps, rewireable
Fuses : For switches having rating above 15 amps, high rupturing capacity or rewireable
Fuses : Other rewireable fuses
Fuses : Other high rupturing capacity fuses
Fuses : Fuses gear
Fuses : Electronic fuses
Fuses : Other
Automatic circuit breakers : Air circuit breakers
Automatic circuit breakers : Moulded case circuit breakers
Automatic circuit breakers : Miniature circuit breakers
Automatic circuit breakers : Earth leak circuit breakers
Automatic circuit breakers : Other
Other apparatus for protecting electrical circuits
Relays: Other
Other switches : Control and switch gears
Other switches : Other switches of plastic
Other switches : Other
Lamp-holders, plugs and sockets: Lamp-holders : Of plastic
Lamp-holders, plugs and sockets: Lamp-holders : Of other materials
Lamp-holders, plugs and sockets: Other : Of plastic
Lamp-holders, plugs and sockets: Other : Of other materials
Connectors for optical fibres, optical fibre bundles or cables
Other apparatus : Motor starters for AC motors
Other apparatus : Motor starters for DC motors
Other apparatus : Junction boxes
Other apparatus : Other

Fuses : For switches having rating upto 15 amps, rewireable

Fuses : For switches having rating above 15 amps, high rupturing capacity or rewireable

Fuses : Other rewireable fuses

Fuses : Other high rupturing capacity fuses

Fuses : Fuses gear

Fuses : Electronic fuses

Fuses : Other

Automatic circuit breakers : Air circuit breakers

Automatic circuit breakers : Moulded case circuit breakers

Automatic circuit breakers : Miniature circuit breakers

Automatic circuit breakers : Earth leak circuit breakers

Automatic circuit breakers : Other

Other apparatus for protecting electrical circuits

Relays: Other

Other switches : Control and switch gears

Other switches : Other switches of plastic

Other switches : Other

Lamp-holders, plugs and sockets: Lamp-holders : Of plastic

Lamp-holders, plugs and sockets: Lamp-holders : Of other materials

Lamp-holders, plugs and sockets: Other : Of plastic

Lamp-holders, plugs and sockets: Other : Of other materials

Connectors for optical fibres, optical fibre bundles or cables

Other apparatus : Motor starters for AC motors

Other apparatus : Motor starters for DC motors

Other apparatus : Junction boxes

Other apparatus : Other

Wrong HSN codes causing GST errors? BUSY auto-applies the correct code & rate on desktop and mobile.


file_download 40K+ Monthly Downloads
group Trusted by 4 Lakh+ Business Owners
star 4.6 ★ Rated on Google
experiment id: lead-form-no-email v1

FAQs for HSN Code 85364100

What products are classified under HSN 85364100 ?

It includes Plugs and sockets

Any common misclassification issue with Pocket Lighters, Gas Fuelled, Refillable?

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 Pocket Lighters, Gas Fuelled, Refillable?

Under HSN 85364100, Pocket Lighters, Gas Fuelled, Refillable attracts Varies when sold in taxable form. Describe the exact form on the invoice.

Does packaging or labelling change the GST for Pocket Lighters, Gas Fuelled, Refillable?

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.

Do e‑way bill and e‑invoice apply for Pocket Lighters, Gas Fuelled, Refillable?

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.

Can we claim ITC on inputs used to trade Pocket Lighters, Gas Fuelled, Refillable?

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

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.

Explore More HSN Codes from Chapter 85 expand_more
HSN Codes:
State Code List: