Find GST Rates & HSN
HSN Code 96138090: Other Lighters
HSN Code 96138090 represents Other Lighters under GST classification. This code helps businesses identify Other Lighters correctly for billing, taxation, and trade. With HSN Code 96138090, companies can avoid errors in invoices, simplify compliance, and enable hassle-free import or export of Other Lighters.
Don’t Let HSN Mistakes Affect Your GST Filing
Manage correct HSN codes and GST rates with BUSY.
Description of Goods for HSN Code 96138090
HSN Code 96138090 relates to the following description.
What does HSN Code 96138090 not include?
Other Lighters does not include products with the following descriptions.
Pocket lighters, gas fuelled, non-refillable
Pocket lighters, gas fuelled, refillable
Other lighters : Electronic
Parts
Stop worrying about
HSN & TAX compliance
BUSY auto-applies the correct HSN codes & GST rates, ensuring 100% error-free billing every single time.
India’s Trade Performance — HSN Code 96138090 in FY 2025-26
India’s Exports
FY 2025-26₹14 Cr
0.0003% of India’s total exports
India’s Imports
FY 2025-26₹19 Cr
0.0003% of India’s total imports
Trade Balance
FY 2025-26−₹5 Cr
Surplus rank #8722 of 12872 HSN codes
% of Sub-Chapter 9613
FY 2025-2629.07%
Share of Sub-Chapter 9613’s total exports in FY 2025-26
Import side: 28.94% of Sub-Chapter 9613’s imports
Rank Within Sub-Chapter 9613
FY 2025-26#2 of 5
Position by export value among HSN codes in Sub-Chapter 9613
Import-side rank: #2 of 5
At a glance
12.60%
Export CAGR
FY 2018-19 → FY 2025-26 · 8 fiscal years
#5584
National Export Rank
of 12872 HSN codes by export value, FY 2025-26
+79.41%
Peak Growth Year
FY 2024-25 · strongest single-year move
29.07%
Contribution to Sub-Ch. 9613
Share of Sub-Chapter 9613 exports in FY 2025-26
India Export-Import Trade Statistics for HSN Code 96138090
8-year export and import data, FY 2018-19 to FY 2025-26, in ₹ Crore. Source: Ministry of Commerce & Industry, TradeStat EIDB.
Balance
−3.75
Exports
5.94 ₹ Cr
0.0003% share
— YoY
9.39% of Sub-Ch. 9613
Imports
9.69 ₹ Cr
0.0003% share
— YoY
12.20% of Sub-Ch. 9613
Balance
−11.45
Exports
3.62 ₹ Cr
0.0002% share
−39.06% YoY
5.57% of Sub-Ch. 9613
Imports
15.07 ₹ Cr
0.0005% share
+55.52% YoY
14.61% of Sub-Ch. 9613
Balance
−12.25
Exports
5.83 ₹ Cr
0.0003% share
+61.05% YoY
9.65% of Sub-Ch. 9613
Imports
18.08 ₹ Cr
0.0006% share
+19.97% YoY
16.63% of Sub-Ch. 9613
Balance
−11.24
Exports
6.84 ₹ Cr
0.0002% share
+17.32% YoY
8.35% of Sub-Ch. 9613
Imports
18.08 ₹ Cr
0.0004% share
0.00% YoY
14.83% of Sub-Ch. 9613
Balance
−10.23
Exports
6.00 ₹ Cr
0.0002% share
−12.28% YoY
6.30% of Sub-Ch. 9613
Imports
16.23 ₹ Cr
0.0003% share
−10.23% YoY
10.72% of Sub-Ch. 9613
Balance
−9.80
Exports
6.80 ₹ Cr
0.0002% share
+13.33% YoY
12.27% of Sub-Ch. 9613
Imports
16.60 ₹ Cr
0.0003% share
+2.28% YoY
18.62% of Sub-Ch. 9613
Balance
+0.75
Exports
12.20 ₹ Cr
0.0003% share
+79.41% YoY
23.98% of Sub-Ch. 9613
Imports
11.45 ₹ Cr
0.0002% share
−31.02% YoY
10.46% of Sub-Ch. 9613
Balance
−4.88
Exports
13.63 ₹ Cr
0.0003% share
+11.72% YoY
29.07% of Sub-Ch. 9613
Imports
18.51 ₹ Cr
0.0003% share
+61.66% YoY
28.94% of Sub-Ch. 9613
CAGR · 8-Year
Exports
12.60% /yr
Imports
9.69% /yr
Key Trade Insights: HSN Code 96138090 Export-Import Analysis
Consistent Export Growth: 12.60% CAGR Over 8 Years
India's exports under HSN Code 96138090 have grown at a compound annual rate of 12.60% over 8 fiscal years, rising from ₹5.94 Crore in FY 2018-19 to ₹13.63 Crore in FY 2025-26.
HSN Code 96138090 Ranked #5584 Among All 12872 HSN codes by Export Value
In FY 2025-26, HSN Code 96138090 ranks #5584 out of 12872 HSN codes by total export value. Within Sub-Chapter 9613, it ranks #2 of 5. By trade surplus, it ranks #8722 of 12872.
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 Records a Trade Deficit of ₹4.88 Crore in HSN Code 96138090 Goods
In FY 2025-26, India's imports of ₹18.51 Cr exceeded exports of ₹13.63 Cr, resulting in a trade deficit of ₹4.88 Crore — ranking #8722 of 12872 by surplus magnitude.
Import Growth of 9.69% CAGR Signals Stable Import Dependency for Other Lighters
India's imports under HSN Code 96138090 have grown at 9.69% CAGR, reaching ₹18.51 Crore in FY 2025-26.
HSN Code 96138090 Contributes 29.07% 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 29.07% of the sub-chapter's total exports in FY 2025-26. On the import side, it holds 28.94% share (rank #2).
Frequently Asked Questions
Clear answers to common queries about HSN Code 96138090 and GST compliance.
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).