---
title: "HSN Code for Pocket lighters, gas fuelled, non-refillable | HSN 96131000 GST Rate"
description: "Find HSN and GST Rates for 96131000 related to Pocket lighters, gas fuelled, non-refillable with BUSY Accounting - The reliable source for HSN and GST details in India."
canonical: "https://busy.in/hsn/hsn-96131000/"
---

# HSN Code 96131000: Pocket lighters, gas fuelled, non-refillable

- [Section 20: Guide to HSN Section 20](https://busy.in/hsn/section-20/)
- [Chapter 96: Miscellaneous Manufactured Items](https://busy.in/hsn/chapter-96/)
- [Sub-chapter 9613: Lighters & parts](https://busy.in/hsn/sub-chapter-9613/)

## GST rates

| Description | CGST | SGST | IGST | CESS |
| --- | --- | --- | --- | --- |
| Pocket lighters, gas fuelled, non-refillable | 9% | 9% | 18% | 0% |

## Frequently asked questions

### What products are classified under HSN 96131000 ?

It includes Combs, Hair-slides & Hair Accessories

### Do e‑way bill and e‑invoice apply for Pocket lighters, gas fuelled, non-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.

### How much GST applies to Pocket lighters, gas fuelled, non-refillable?

Under HSN 96131000, Pocket lighters, gas fuelled, non-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, non-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.

### Any common misclassification issue with Pocket lighters, gas fuelled, non-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 should mixed supplies be billed when Pocket lighters, gas fuelled, non-refillable is sold with other items?

Use separate invoice lines per HSN and apply the correct rate per line (e.g., Varies for Pocket lighters, gas fuelled, non-refillable; Nil for exempt items if applicable).

## India's trade performance: HSN Code 96131000 (FY 2024-25)

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

- Exports: ₹5 Cr (−34.98% YoY) — 0.0001% of India's total exports
- Imports: < ₹1 Crore (−75.97% YoY) — 0.0000% of India's total imports
- Trade balance: ₹5 Cr (Surplus); surplus rank #3766 of 12657 HSN codes
- Share of Sub-Chapter 9613: 10.38% of its exports; import side 0.62%
- Rank within Sub-Chapter 9613: #4 of 5 by export value; import-side #5

### Key metrics

- Export CAGR: -18.43% (FY 2018-19 to FY 2024-25, 7 fiscal years)
- National export rank: #6543 of 12657 HSN codes by export value (FY 2024-25)
- Peak growth year: +39.26% in FY 2021-22
- Contribution to Sub-Ch. 9613: 10.38% of its exports (FY 2024-25)

## India export-import trade statistics: HSN Code 96131000

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. 9613 | Imports (₹ Cr) | Imp share | Imp YoY | Imp % of Sub-Ch. 9613 | Trade balance | Exp rank |
| --- | --- | --- | --- | --- | --- | --- | --- | --- | --- | --- |
| FY 2018-19 | 17.92 | 0.0008% | — | 28.31% | 3.16 | 0.0001% | — | 3.98% | +14.76 | #4248 |
| FY 2019-20 | 10.80 | 0.0005% | −39.73% | 16.62% | 3.91 | 0.0001% | +23.73% | 3.79% | +6.89 | #4910 |
| FY 2020-21 | 9.68 | 0.0005% | −10.37% | 16.02% | 2.43 | 0.0001% | −37.85% | 2.24% | +7.25 | #5127 |
| FY 2021-22 | 13.48 | 0.0004% | +39.26% | 16.46% | 4.45 | 0.0001% | +83.13% | 3.65% | +9.03 | #5095 |
| FY 2022-23 | 13.48 | 0.0004% | 0.00% | 14.16% | 5.30 | 0.0001% | +19.10% | 3.50% | +8.18 | #5228 |
| FY 2023-24 | 8.12 | 0.0002% | −39.76% | 14.66% | 2.83 | 0.0001% | −46.60% | 3.17% | +5.29 | #5999 |
| FY 2024-25 | 5.28 | 0.0001% | −34.98% | 10.38% | < ₹1 Crore | 0.0000% | −75.97% | 0.62% | +4.60 | #6543 |

- CAGR (7-year): exports -18.43%/yr, imports -22.59%/yr (consistently Surplus)

## Key trade insights: HSN Code 96131000 export-import analysis

### Export decline: -18.43% CAGR over 7 years

India's exports under HSN Code 96131000 have declined at a compound annual rate of -18.43% over 7 fiscal years, falling from ₹17.92 Crore in FY 2018-19 to ₹5.28 Crore in FY 2024-25.

### HSN Code 96131000 ranked #6543 among all 12657 HSN codes by export value

In FY 2024-25, HSN Code 96131000 ranks #6543 out of 12657 HSN codes by total export value. Within Sub-Chapter 9613, it ranks #4 of 5. By trade surplus, it ranks #3766 of 12657.

### FY 2021-22 was the strongest growth year for HSN Code 96131000 exports

The strongest single-year export movement for HSN Code 96131000 was recorded in FY 2021-22, when exports surged by 39.26% over the prior year.

### India maintains a trade surplus of ₹4.60 Crore in HSN Code 96131000 goods

In FY 2024-25, India's exports of ₹5.28 Cr exceeded imports of ₹0.68 Cr, resulting in a trade surplus of ₹4.60 Crore — ranking #3766 of 12657 by surplus magnitude.

### Import growth of -22.59% CAGR signals stable import dependency for Pocket lighters, gas fuelled, non-refillable

India's imports under HSN Code 96131000 have grown at -22.59% CAGR, reaching ₹0.68 Crore in FY 2024-25.

### HSN Code 96131000 contributes 10.38% of Sub-Chapter 9613 exports — ranked #4

Among the 5 HSN codes under Sub-Chapter 9613, HSN Code 96131000 ranks #4 by export value — accounting for 10.38% of the sub-chapter's total exports in FY 2024-25. On the import side, it holds 0.62% share (rank #5).

## Related HSN Codes in Sub-Chapter 9613

Ranked by export value (FY 2024-25).

| Rank | HSN Code | Exports (FY 2024-25) |
| --- | --- | --- |
| #1 | [HSN Code 96139000: Cigarette & Other Lighters + Parts](https://busy.in/hsn/hsn-96139000/) | ₹27 Cr |
| #2 | [HSN Code 96138090: Other Lighters \|Other](https://busy.in/hsn/hsn-96138090/) | ₹12 Cr |
| #3 | [HSN Code 96132000: Personal Deodorants And Anti-Perspirants](https://busy.in/hsn/hsn-96132000/) | ₹6 Cr |
| #4 | HSN Code 96131000: Pocket lighters, gas fuelled, non-refillable (this hsn code) | ₹5 Cr |
| #5 | [HSN Code 96138010: Electronic Lighters](https://busy.in/hsn/hsn-96138010/) | < ₹1 Crore |