HSN Code 96139000: Cigarette & Other Lighters + Parts
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 or export of Cigarette & Other Lighters + Parts .
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Description of Goods for HSN Code 96139000
HSN Code 96139000 relates to the following description.
What does HSN Code 96139000 not include?
Cigarette & Other Lighters + Parts does not include products with the following descriptions.
Pocket lighters, gas fuelled, non-refillable
Pocket lighters, gas fuelled, refillable
Other lighters : Electronic
Other lighters :Other
India’s Trade Performance — HSN Code 96139000 in FY 2024-25
India’s Exports
FY 2024-25₹27 Cr
0.0007% of India’s total exports
India’s Imports
FY 2024-25₹91 Cr
0.0015% of India’s total imports
Trade Balance
FY 2024-25−₹64 Cr
Surplus rank #10436 of 12657 HSN codes
% of Sub-Chapter 9613
FY 2024-2553.16%
Share of Sub-Chapter 9613’s total exports in FY 2024-25
Import side: 83.05% of Sub-Chapter 9613’s imports
Rank Within Sub-Chapter 9613
FY 2024-25#1 of 5
Position by export value among HSN codes in Sub-Chapter 9613
Import-side rank: #1 of 5
At a glance
−0.91%
Export CAGR
FY 2018-19 → FY 2024-25 · 7 fiscal years
#4470
National Export Rank
of 12657 HSN codes by export value, FY 2024-25
+33.53%
Peak Growth Year
FY 2021-22 · strongest single-year move
53.16%
Contribution to Sub-Ch. 9613
Share of Sub-Chapter 9613 exports in FY 2024-25
India Export-Import Trade Statistics for 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.
Balance
−1.67
Exports
28.58 ₹ Cr
0.0013% share
— YoY
45.16% of Sub-Ch. 9613
Imports
30.25 ₹ Cr
0.0008% share
— YoY
38.09% of Sub-Ch. 9613
Balance
−11.70
Exports
23.89 ₹ Cr
0.0011% share
−16.41% YoY
36.77% of Sub-Ch. 9613
Imports
35.59 ₹ Cr
0.0011% share
+17.65% YoY
34.51% of Sub-Ch. 9613
Balance
−13.30
Exports
26.57 ₹ Cr
0.0012% share
+11.22% YoY
43.98% of Sub-Ch. 9613
Imports
39.87 ₹ Cr
0.0014% share
+12.03% YoY
36.68% of Sub-Ch. 9613
Balance
−10.04
Exports
35.48 ₹ Cr
0.0011% share
+33.53% YoY
43.32% of Sub-Ch. 9613
Imports
45.52 ₹ Cr
0.0010% share
+14.17% YoY
37.35% of Sub-Ch. 9613
Balance
−15.94
Exports
40.57 ₹ Cr
0.0011% share
+14.35% YoY
42.62% of Sub-Ch. 9613
Imports
56.51 ₹ Cr
0.0010% share
+24.14% YoY
37.32% of Sub-Ch. 9613
Balance
−16.53
Exports
23.70 ₹ Cr
0.0007% share
−41.58% YoY
42.78% of Sub-Ch. 9613
Imports
40.23 ₹ Cr
0.0007% share
−28.81% YoY
45.12% of Sub-Ch. 9613
Balance
−63.89
Exports
27.05 ₹ Cr
0.0007% share
+14.14% YoY
53.16% of Sub-Ch. 9613
Imports
90.94 ₹ Cr
0.0015% share
+126.05% YoY
83.05% of Sub-Ch. 9613
CAGR · 7-Year
Exports
−0.91% /yr
Imports
20.14% /yr
reference, FY 2024-25
Export
₹50.88 Cr
Import
₹109.50 Cr
Trade Balance
−58.62
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).
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Frequently Asked Questions
Clear answers to common queries about HSN Code 96139000 and GST compliance.
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.