HSN Code 96138010: Electronic Lighters

HSN Code 96138010 represents Electronic Lighters under GST classification. This code helps businesses identify Electronic Lighters correctly for billing, taxation, and trade. With HSN Code 96138010, companies can avoid errors in invoices, simplify compliance, and enable hassle-free import/export of Electronic Lighters.

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Chapter Number	Chapter Name	Sub Chapter Number	Sub Chapter Name	Description of Goods	CGST (%)	SGST (%)	IGST (%)	CESS (%)
96	Miscellaneous manufactured articles	9613	Cigarette lighters and other lighters, whether or not mechanical or electrical, and parts thereof other than flints and wicks	Other lighters : Electronic	9%	9%	18%	0%

Description of goods

Other lighters : Electronic

Chapter

96 – Miscellaneous manufactured articles

Sub Chapter

9613 – Cigarette lighters and other lighters, whether or not mechanical or electrical, and parts thereof other than flints and wicks

CGST 9%

SGST 9%

IGST 18%

CESS 0%

HSN Code	Description
96131000	Pocket lighters, gas fuelled, non-refillable
96132000	Pocket lighters, gas fuelled, refillable
96138090	Other lighters :Other
96139000	Parts

HSN Code 96131000

Pocket lighters, gas fuelled, non-refillable

HSN Code 96132000

Pocket lighters, gas fuelled, refillable

HSN Code 96138090

Other lighters :Other

HSN Code 96139000

Parts

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What products are classified under HSN 96138010 ?

It includes Scent Spray Mounts/Heads

How much GST applies to Electronic Lighters?

Under HSN 96138010, Electronic Lighters attracts Varies when sold in taxable form. Describe the exact form on the invoice.

Can we claim ITC on inputs used to trade Electronic Lighters?

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

Any common misclassification issue with Electronic Lighters?

Use the exact HSN and describe the form/grade. For multi‑line invoices, apply the rate per line to avoid wrong tax collection.

Does packaging or labelling change the GST for Electronic Lighters?

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.

How should mixed supplies be billed when Electronic Lighters is sold with other items?

Use separate invoice lines per HSN and apply the correct rate per line (e.g., Varies for Electronic Lighters; Nil for exempt items if applicable).

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.

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