What products are classified under HSN 96138090 ?
It includes Powder-Puffs & Pads for Cosmetic or Toilet Preparations
HSN Code 96138090 represents Other Lighters |Other under GST classification. This code helps businesses identify Other Lighters |Other correctly for billing, taxation, and trade. With HSN Code 96138090, companies can avoid errors in invoices, simplify compliance, and enable hassle-free import/export of Other Lighters |Other.
HSN Code 96138090 relates to the following description:
| 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 :Other | 9% | 9% | 18% | 0% |
Other Lighters |Other does not include products with the following descriptions:
| HSN Code | Description |
|---|---|
| Pocket lighters, gas fuelled, non-refillable | |
| Pocket lighters, gas fuelled, refillable | |
| Other lighters : Electronic | |
| Parts |
Pocket lighters, gas fuelled, non-refillable
Pocket lighters, gas fuelled, refillable
Other lighters : Electronic
Parts
It includes Powder-Puffs & Pads for Cosmetic or Toilet Preparations
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.
Under HSN 96138090, Other Lighters /Other attracts Varies when sold in taxable form. Describe the exact form on the invoice.
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.
Use the exact HSN and describe the form/grade. For multi‑line invoices, apply the rate per line to avoid wrong tax collection.
Use separate invoice lines per HSN and apply the correct rate per line (e.g., Varies for Other Lighters /Other; Nil for exempt items if applicable).
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.