HSN Code 96138090: Other Lighters |Other

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 or export of Other Lighters |Other.

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Description of Goods for HSN Code 96138090

HSN Code 96138090 relates to the following description.

Description of Goods

Other lighters :Other

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%

What does HSN Code 96138090 not include?

Other Lighters |Other does not include products with the following descriptions.

India’s Trade Performance — HSN Code 96138090 in FY 2024-25

TradeStat EIDB — Ministry of Commerce & Industry FY 2018-19–FY 2024-25 Values in ₹ Crore

India’s Exports

FY 2024-25

₹12 Cr

+79.41% vs FY 2023-24

0.0003% of India’s total exports

India’s Imports

FY 2024-25

₹11 Cr

−31.02% vs FY 2023-24

0.0002% of India’s total imports

Trade Balance

FY 2024-25

< ₹1 Crore

Trade Surplus

Surplus rank #4642 of 12657 HSN codes

% of Sub-Chapter 9613

FY 2024-25

23.98%

Share of Sub-Chapter 9613’s total exports in FY 2024-25

Import side: 10.46% of Sub-Chapter 9613’s imports

Rank Within Sub-Chapter 9613

FY 2024-25

#2 of 5

Position by export value among HSN codes in Sub-Chapter 9613

Import-side rank: #2 of 5

At a glance

12.74%

Export CAGR

FY 2018-19 → FY 2024-25 · 7 fiscal years

#5552

National Export Rank

of 12657 HSN codes by export value, FY 2024-25

+79.41%

Peak Growth Year

FY 2024-25 · strongest single-year move

23.98%

Contribution to Sub-Ch. 9613

Share of Sub-Chapter 9613 exports in FY 2024-25

India Export-Import Trade Statistics for 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 2018-19 Exp. Rank #5659

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

FY 2019-20 Exp. Rank #6220

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

FY 2020-21 Exp. Rank #5751

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

FY 2021-22 Exp. Rank #5962

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

FY 2022-23 Exp. Rank #6257

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

FY 2023-24 Exp. Rank #6200

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

FY 2024-25 Exp. Rank #5552

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

CAGR · 7-Year

Exports

12.74% /yr

Imports

2.82% /yr

Consistently Surplus
Sub-Chapter 9613 total

reference, FY 2024-25

Export

₹50.88 Cr

Import

₹109.50 Cr

Trade Balance

−58.62

Peak export growth year Latest available data Not available YoY = change vs previous FY

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).

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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).

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.