HSN Code 96139000: Cigarette & Other Lighters + Parts

Q: How should mixed supplies be billed when Cigarette & Other Lighters + Parts is sold with other items?

Use separate invoice lines per HSN and apply the correct rate per line (e.g., Varies for Cigarette & Other Lighters + Parts; Nil for exempt items if applicable).

Q: Do e‑way bill and e‑invoice apply for Cigarette & Other Lighters + Parts?

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.

HSN Code 96139000 represents Cigarette & Other Lighters + Parts under GST classification. This code helps businesses identify Cigarette & Other Lighters + Parts correctly for billing, taxation, and trade. With HSN Code 96139000, companies can avoid errors in invoices, simplify compliance, and enable hassle-free import/export of Cigarette & Other Lighters + Parts .

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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	Parts	9%	9%	18%	0%

Description of goods

Parts

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%

HSN Code	Description
96131000	Pocket lighters, gas fuelled, non-refillable
96132000	Pocket lighters, gas fuelled, refillable
96138010	Other lighters : Electronic
96138090	Other lighters :Other

HSN Code 96131000

Pocket lighters, gas fuelled, non-refillable

HSN Code 96132000

Pocket lighters, gas fuelled, refillable

HSN Code 96138010

Other lighters : Electronic

HSN Code 96138090

Other lighters :Other

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What products are classified under HSN 96139000 ?

It includes Vacuum Flasks (<=0.75 l)

How should mixed supplies be billed when Cigarette & Other Lighters + Parts is sold with other items?

Use separate invoice lines per HSN and apply the correct rate per line (e.g., Varies for Cigarette & Other Lighters + Parts; Nil for exempt items if applicable).

Do e‑way bill and e‑invoice apply for Cigarette & Other Lighters + Parts?

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 Cigarette & Other Lighters + Parts?

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 Cigarette & Other Lighters + Parts?

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 Cigarette & Other Lighters + Parts?

Under HSN 96139000, Cigarette & Other Lighters + Parts attracts Varies when sold in taxable form. Describe the exact form on the invoice.

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.

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