---
title: "HSN Code for Other Lighters |Other | HSN 96138090 GST Rate"
description: "Find HSN and GST Rates for 96138090 related to Other Lighters |Other with BUSY Accounting - The reliable source for HSN and GST details in India."
canonical: "https://busy.in/hsn/hsn-96138090/"
---

# HSN Code 96138090: Other Lighters |Other

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

## Frequently asked questions

### What products are classified under HSN 96138090 ?

It includes Powder-Puffs & Pads for Cosmetic or Toilet Preparations

### Does packaging or labelling change the GST for Other Lighters /Other?

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 much GST applies to Other Lighters /Other?

Under HSN 96138090, Other Lighters /Other attracts Varies when sold in taxable form. Describe the exact form on the invoice.

### Do e‑way bill and e‑invoice apply for Other Lighters /Other?

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.

### Any common misclassification issue with Other Lighters /Other?

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 Other Lighters /Other is sold with other items?

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).

## India's trade performance: HSN Code 96138090 (FY 2024-25)

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

- Exports: ₹12 Cr (+79.41% YoY) — 0.0003% of India's total exports
- Imports: ₹11 Cr (−31.02% YoY) — 0.0002% of India's total imports
- Trade balance: < ₹1 Crore (Surplus); surplus rank #4642 of 12657 HSN codes
- Share of Sub-Chapter 9613: 23.98% of its exports; import side 10.46%
- Rank within Sub-Chapter 9613: #2 of 5 by export value; import-side #2

### Key metrics

- Export CAGR: 12.74% (FY 2018-19 to FY 2024-25, 7 fiscal years)
- National export rank: #5552 of 12657 HSN codes by export value (FY 2024-25)
- Peak growth year: +79.41% in FY 2024-25
- Contribution to Sub-Ch. 9613: 23.98% of its exports (FY 2024-25)

## India export-import trade statistics: HSN Code 96138090

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 | 5.94 | 0.0003% | — | 9.39% | 9.69 | 0.0003% | — | 12.20% | −3.75 | #5659 |
| FY 2019-20 | 3.62 | 0.0002% | −39.06% | 5.57% | 15.07 | 0.0005% | +55.52% | 14.61% | −11.45 | #6220 |
| FY 2020-21 | 5.83 | 0.0003% | +61.05% | 9.65% | 18.08 | 0.0006% | +19.97% | 16.63% | −12.25 | #5751 |
| FY 2021-22 | 6.84 | 0.0002% | +17.32% | 8.35% | 18.08 | 0.0004% | 0.00% | 14.83% | −11.24 | #5962 |
| FY 2022-23 | 6.00 | 0.0002% | −12.28% | 6.30% | 16.23 | 0.0003% | −10.23% | 10.72% | −10.23 | #6257 |
| FY 2023-24 | 6.80 | 0.0002% | +13.33% | 12.27% | 16.60 | 0.0003% | +2.28% | 18.62% | −9.80 | #6200 |
| FY 2024-25 | 12.20 | 0.0003% | +79.41% | 23.98% | 11.45 | 0.0002% | −31.02% | 10.46% | +0.75 | #5552 |

- CAGR (7-year): exports 12.74%/yr, imports 2.82%/yr (consistently Surplus)

## Key trade insights: HSN Code 96138090 export-import analysis

### Consistent export growth: 12.74% CAGR over 7 years

India's exports under HSN Code 96138090 have grown at a compound annual rate of 12.74% over 7 fiscal years, rising from ₹5.94 Crore in FY 2018-19 to ₹12.20 Crore in FY 2024-25.

### HSN Code 96138090 ranked #5552 among all 12657 HSN codes by export value

In FY 2024-25, HSN Code 96138090 ranks #5552 out of 12657 HSN codes by total export value. Within Sub-Chapter 9613, it ranks #2 of 5. By trade surplus, it ranks #4642 of 12657.

### FY 2024-25 was the strongest growth year for HSN Code 96138090 exports

The strongest single-year export movement for HSN Code 96138090 was recorded in FY 2024-25, when exports surged by 79.41% over the prior year.

### India maintains a trade surplus of ₹0.75 Crore in HSN Code 96138090 goods

In FY 2024-25, India's exports of ₹12.20 Cr exceeded imports of ₹11.45 Cr, resulting in a trade surplus of ₹0.75 Crore — ranking #4642 of 12657 by surplus magnitude.

### Import growth of 2.82% CAGR signals stable import dependency for Other Lighters |Other

India's imports under HSN Code 96138090 have grown at 2.82% CAGR, reaching ₹11.45 Crore in FY 2024-25.

### HSN Code 96138090 contributes 23.98% of Sub-Chapter 9613 exports — ranked #2

Among the 5 HSN codes under Sub-Chapter 9613, HSN Code 96138090 ranks #2 by export value — accounting for 23.98% of the sub-chapter's total exports in FY 2024-25. On the import side, it holds 10.46% share (rank #2).

## 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 (this hsn code) | ₹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](https://busy.in/hsn/hsn-96138010/) | < ₹1 Crore |