---
title: "HSN Code for Pocket Lighters, Gas Fuelled, Refillable | HSN 85364100 GST Rate"
description: "Find HSN and GST Rates for 85364100 related to Pocket Lighters, Gas Fuelled, Refillable with BUSY Accounting - The reliable source for HSN and GST details in India."
canonical: "https://busy.in/hsn/hsn-85364100/"
---

# HSN Code 85364100: Pocket Lighters, Gas Fuelled, Refillable

- [Section 16: Guide to HSN Section 16](https://busy.in/hsn/section-16/)
- [Chapter 85: Electrical Machinery Equipment](https://busy.in/hsn/chapter-85/)
- [Sub-chapter 8536: Circuit switching apparatus](https://busy.in/hsn/sub-chapter-8536/)

## GST rates

| Description | CGST | SGST | IGST | CESS |
| --- | --- | --- | --- | --- |
| Relays: For a voltage not exceeding 60 V | 9% | 9% | 18% | 0% |

## Frequently asked questions

### 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.

## India's trade performance: HSN Code 85364100 (FY 2024-25)

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

- Exports: ₹430 Cr (+32.34% YoY) — 0.0117% of India's total exports
- Imports: ₹1,045 Cr (+14.50% YoY) — 0.0172% of India's total imports
- Trade balance: −₹615 Cr (Deficit); surplus rank #12010 of 12657 HSN codes
- Share of Sub-Chapter 8536: 3.77% of its exports; import side 4.30%
- Rank within Sub-Chapter 8536: #9 of 27 by export value; import-side #6

### Key metrics

- Export CAGR: 16.99% (FY 2018-19 to FY 2024-25, 7 fiscal years)
- National export rank: #1126 of 12657 HSN codes by export value (FY 2024-25)
- Peak growth year: +32.34% in FY 2024-25
- Contribution to Sub-Ch. 8536: 3.77% of its exports (FY 2024-25)

## India export-import trade statistics: HSN Code 85364100

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. 8536 | Imports (₹ Cr) | Imp share | Imp YoY | Imp % of Sub-Ch. 8536 | Trade balance | Exp rank |
| --- | --- | --- | --- | --- | --- | --- | --- | --- | --- | --- |
| FY 2018-19 | 167.61 | 0.0073% | — | 3.29% | 489.18 | 0.0136% | — | 4.38% | −321.57 | #1483 |
| FY 2019-20 | 211.65 | 0.0096% | +26.28% | 4.15% | 456.45 | 0.0136% | −6.69% | 4.10% | −244.80 | #1274 |
| FY 2020-21 | 223.28 | 0.0104% | +5.49% | 4.03% | 480.54 | 0.0165% | +5.28% | 4.28% | −257.26 | #1253 |
| FY 2021-22 | 237.37 | 0.0076% | +6.31% | 3.15% | 612.72 | 0.0134% | +27.51% | 4.14% | −375.35 | #1494 |
| FY 2022-23 | 261.38 | 0.0072% | +10.12% | 3.03% | 871.02 | 0.0151% | +42.16% | 4.52% | −609.64 | #1459 |
| FY 2023-24 | 324.63 | 0.0090% | +24.20% | 3.52% | 912.26 | 0.0162% | +4.73% | 4.26% | −587.63 | #1319 |
| FY 2024-25 | 429.62 | 0.0117% | +32.34% | 3.77% | 1,044.57 | 0.0172% | +14.50% | 4.30% | −614.95 | #1126 |

- CAGR (7-year): exports 16.99%/yr, imports 13.48%/yr (consistently Deficit)

## Key trade insights: HSN Code 85364100 export-import analysis

### Consistent export growth: 16.99% CAGR over 7 years

India's exports under HSN Code 85364100 have grown at a compound annual rate of 16.99% over 7 fiscal years, rising from ₹167.61 Crore in FY 2018-19 to ₹429.62 Crore in FY 2024-25.

### HSN Code 85364100 ranked #1126 among all 12657 HSN codes by export value

In FY 2024-25, HSN Code 85364100 ranks #1126 out of 12657 HSN codes by total export value. Within Sub-Chapter 8536, it ranks #9 of 27. By trade surplus, it ranks #12010 of 12657.

### FY 2024-25 was the strongest growth year for HSN Code 85364100 exports

The strongest single-year export movement for HSN Code 85364100 was recorded in FY 2024-25, when exports surged by 32.34% over the prior year.

### India records a trade deficit of ₹614.95 Crore in HSN Code 85364100 goods

In FY 2024-25, India's imports of ₹1,044.57 Cr exceeded exports of ₹429.62 Cr, resulting in a trade deficit of ₹614.95 Crore — ranking #12010 of 12657 by surplus magnitude.

### Import growth of 13.48% CAGR signals rising demand for Pocket Lighters, Gas Fuelled, Refillable

India's imports under HSN Code 85364100 have grown at 13.48% CAGR, reaching ₹1,044.57 Crore in FY 2024-25.

### HSN Code 85364100 contributes 3.77% of Sub-Chapter 8536 exports — ranked #9

Among the 27 HSN codes under Sub-Chapter 8536, HSN Code 85364100 ranks #9 by export value — accounting for 3.77% of the sub-chapter's total exports in FY 2024-25. On the import side, it holds 4.30% share (rank #6).

## Related HSN Codes in Sub-Chapter 8536

Ranked by export value (FY 2024-25).

| Rank | HSN Code | Exports (FY 2024-25) |
| --- | --- | --- |
| #1 | [HSN Code 85369090: Other Apparatus \| Other](https://busy.in/hsn/hsn-85369090/) | ₹4,212 Cr |
| #2 | [HSN Code 85365090: Other Switches](https://busy.in/hsn/hsn-85365090/) | ₹1,267 Cr |
| #3 | [HSN Code 85362030: Miniature circuit breakers](https://busy.in/hsn/hsn-85362030/) | ₹752 Cr |
| #4 | [HSN Code 85364900: Relays](https://busy.in/hsn/hsn-85364900/) | ₹742 Cr |
| #5 | [HSN Code 85362010: Automatic circuit breakers: Air circuit breakers](https://busy.in/hsn/hsn-85362010/) | ₹588 Cr |
| #6 | [HSN Code 85365020: Switches\| Plastic](https://busy.in/hsn/hsn-85365020/) | ₹491 Cr |
| #7 | [HSN Code 85362090: Other Automatic Circuit Breakers](https://busy.in/hsn/hsn-85362090/) | ₹454 Cr |
| #8 | [HSN Code 85369030: Other Apparatus \| Junction Boxes](https://busy.in/hsn/hsn-85369030/) | ₹446 Cr |
| #9 | HSN Code 85364100: Pocket Lighters, Gas Fuelled, Refillable (this hsn code) | ₹430 Cr |
| #10 | [HSN Code 85362020: Moulded case circuit breakers](https://busy.in/hsn/hsn-85362020/) | ₹393 Cr |