---
title: "HSN Code for Electronic Lighters | HSN 96138010 GST Rate"
description: "Find HSN and GST Rates for 96138010 related to Electronic Lighters with BUSY Accounting - The reliable source for HSN and GST details in India."
canonical: "https://busy.in/hsn/hsn-96138010/"
---

# HSN Code 96138010: Electronic Lighters

- [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 |
| --- | --- | --- | --- | --- |
| Other lighters : Electronic | 9% | 9% | 18% | 0% |

## Frequently asked questions

### 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).

## India's trade performance: HSN Code 96138010 (FY 2024-25)

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

- Exports: < ₹1 Crore (+17.24% YoY) — 0.0000% of India's total exports
- Imports: ₹2 Cr (+30.67% YoY) — 0.0000% of India's total imports
- Trade balance: −₹2 Cr (Deficit); surplus rank #8142 of 12657 HSN codes
- Share of Sub-Chapter 9613: 0.67% of its exports; import side 1.95%
- Rank within Sub-Chapter 9613: #5 of 5 by export value; import-side #4

### Key metrics

- Export CAGR: 12.25% (FY 2018-19 to FY 2024-25, 7 fiscal years)
- National export rank: #9126 of 12657 HSN codes by export value (FY 2024-25)
- Peak growth year: +82.35% in FY 2019-20
- Contribution to Sub-Ch. 9613: 0.67% of its exports (FY 2024-25)

## India export-import trade statistics: HSN Code 96138010

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 | < ₹1 Crore | 0.0000% | — | 0.27% | < ₹1 Crore | 0.0000% | — | 0.30% | −0.07 | #8915 |
| FY 2019-20 | < ₹1 Crore | 0.0000% | +82.35% | 0.48% | < ₹1 Crore | 0.0000% | +133.33% | 0.54% | −0.25 | #8555 |
| FY 2020-21 | < ₹1 Crore | 0.0000% | +70.97% | 0.88% | < ₹1 Crore | 0.0000% | +50.00% | 0.77% | −0.31 | #8191 |
| FY 2021-22 | < ₹1 Crore | 0.0000% | +71.70% | 1.11% | 1.32 | 0.0000% | +57.14% | 1.08% | −0.41 | #8062 |
| FY 2022-23 | < ₹1 Crore | 0.0000% | −27.47% | 0.69% | 1.79 | 0.0000% | +35.61% | 1.18% | −1.13 | #8451 |
| FY 2023-24 | < ₹1 Crore | 0.0000% | −56.06% | 0.52% | 1.63 | 0.0000% | −8.94% | 1.83% | −1.34 | #9199 |
| FY 2024-25 | < ₹1 Crore | 0.0000% | +17.24% | 0.67% | 2.13 | 0.0000% | +30.67% | 1.95% | −1.79 | #9126 |

- CAGR (7-year): exports 12.25%/yr, imports 43.89%/yr (consistently Deficit)

## Key trade insights: HSN Code 96138010 export-import analysis

### Consistent export growth: 12.25% CAGR over 7 years

India's exports under HSN Code 96138010 have grown at a compound annual rate of 12.25% over 7 fiscal years, rising from ₹0.17 Crore in FY 2018-19 to ₹0.34 Crore in FY 2024-25.

### HSN Code 96138010 ranked #9126 among all 12657 HSN codes by export value

In FY 2024-25, HSN Code 96138010 ranks #9126 out of 12657 HSN codes by total export value. Within Sub-Chapter 9613, it ranks #5 of 5. By trade surplus, it ranks #8142 of 12657.

### FY 2019-20 was the strongest growth year for HSN Code 96138010 exports

The strongest single-year export movement for HSN Code 96138010 was recorded in FY 2019-20, when exports surged by 82.35% over the prior year.

### India records a trade deficit of ₹1.79 Crore in HSN Code 96138010 goods

In FY 2024-25, India's imports of ₹2.13 Cr exceeded exports of ₹0.34 Cr, resulting in a trade deficit of ₹1.79 Crore — ranking #8142 of 12657 by surplus magnitude.

### Import growth of 43.89% CAGR signals rising demand for Electronic Lighters

India's imports under HSN Code 96138010 have grown at 43.89% CAGR, reaching ₹2.13 Crore in FY 2024-25.

### HSN Code 96138010 contributes 0.67% of Sub-Chapter 9613 exports — ranked #5

Among the 5 HSN codes under Sub-Chapter 9613, HSN Code 96138010 ranks #5 by export value — accounting for 0.67% of the sub-chapter's total exports in FY 2024-25. On the import side, it holds 1.95% share (rank #4).

## 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](https://busy.in/hsn/hsn-96131000/) | ₹5 Cr |
| #5 | HSN Code 96138010: Electronic Lighters (this hsn code) | < ₹1 Crore |