--- title: "HSN Code for Cigarette & Other Lighters + Parts | HSN 96139000 GST Rate" description: "Find HSN and GST Rates for 96139000 related to Cigarette & Other Lighters + Parts with BUSY Accounting - The reliable source for HSN and GST details in India." canonical: "https://busy.in/hsn/hsn-96139000/" --- # HSN Code 96139000: Cigarette & Other Lighters + Parts - [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 | | --- | --- | --- | --- | --- | | Parts | 9% | 9% | 18% | 0% | ## Frequently asked questions ### 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. ## India's trade performance: HSN Code 96139000 (FY 2024-25) Source: TradeStat EIDB, Ministry of Commerce & Industry. Values in ₹ Crore (FY 2018-19 to FY 2024-25). - Exports: ₹27 Cr (+14.14% YoY) — 0.0007% of India's total exports - Imports: ₹91 Cr (+126.05% YoY) — 0.0015% of India's total imports - Trade balance: −₹64 Cr (Deficit); surplus rank #10436 of 12657 HSN codes - Share of Sub-Chapter 9613: 53.16% of its exports; import side 83.05% - Rank within Sub-Chapter 9613: #1 of 5 by export value; import-side #1 ### Key metrics - Export CAGR: -0.91% (FY 2018-19 to FY 2024-25, 7 fiscal years) - National export rank: #4470 of 12657 HSN codes by export value (FY 2024-25) - Peak growth year: +33.53% in FY 2021-22 - Contribution to Sub-Ch. 9613: 53.16% of its exports (FY 2024-25) ## India export-import trade statistics: HSN Code 96139000 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 | 28.58 | 0.0013% | — | 45.16% | 30.25 | 0.0008% | — | 38.09% | −1.67 | #3636 | | FY 2019-20 | 23.89 | 0.0011% | −16.41% | 36.77% | 35.59 | 0.0011% | +17.65% | 34.51% | −11.70 | #3888 | | FY 2020-21 | 26.57 | 0.0012% | +11.22% | 43.98% | 39.87 | 0.0014% | +12.03% | 36.68% | −13.30 | #3823 | | FY 2021-22 | 35.48 | 0.0011% | +33.53% | 43.32% | 45.52 | 0.0010% | +14.17% | 37.35% | −10.04 | #3834 | | FY 2022-23 | 40.57 | 0.0011% | +14.35% | 42.62% | 56.51 | 0.0010% | +24.14% | 37.32% | −15.94 | #3750 | | FY 2023-24 | 23.70 | 0.0007% | −41.58% | 42.78% | 40.23 | 0.0007% | −28.81% | 45.12% | −16.53 | #4525 | | FY 2024-25 | 27.05 | 0.0007% | +14.14% | 53.16% | 90.94 | 0.0015% | +126.05% | 83.05% | −63.89 | #4470 | - CAGR (7-year): exports -0.91%/yr, imports 20.14%/yr (consistently Deficit) ## Key trade insights: HSN Code 96139000 export-import analysis ### Export decline: -0.91% CAGR over 7 years India's exports under HSN Code 96139000 have declined at a compound annual rate of -0.91% over 7 fiscal years, falling from ₹28.58 Crore in FY 2018-19 to ₹27.05 Crore in FY 2024-25. ### HSN Code 96139000 ranked #4470 among all 12657 HSN codes by export value In FY 2024-25, HSN Code 96139000 ranks #4470 out of 12657 HSN codes by total export value. Within Sub-Chapter 9613, it ranks #1 of 5. By trade surplus, it ranks #10436 of 12657. ### FY 2021-22 was the strongest growth year for HSN Code 96139000 exports The strongest single-year export movement for HSN Code 96139000 was recorded in FY 2021-22, when exports surged by 33.53% over the prior year. ### India records a trade deficit of ₹63.89 Crore in HSN Code 96139000 goods In FY 2024-25, India's imports of ₹90.94 Cr exceeded exports of ₹27.05 Cr, resulting in a trade deficit of ₹63.89 Crore — ranking #10436 of 12657 by surplus magnitude. ### Import growth of 20.14% CAGR signals rising demand for Cigarette & Other Lighters + Parts India's imports under HSN Code 96139000 have grown at 20.14% CAGR, reaching ₹90.94 Crore in FY 2024-25. ### HSN Code 96139000 contributes 53.16% of Sub-Chapter 9613 exports — ranked #1 Among the 5 HSN codes under Sub-Chapter 9613, HSN Code 96139000 ranks #1 by export value — accounting for 53.16% of the sub-chapter's total exports in FY 2024-25. On the import side, it holds 83.05% share (rank #1). ## 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 (this hsn code) | ₹27 Cr | | #2 | [HSN Code 96138090: Other Lighters \|Other](https://busy.in/hsn/hsn-96138090/) | ₹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 |