Find GST Rates & HSN
HSN Code 96139000: Parts of Lighters
HSN Code 96139000 represents Parts of Lighters under GST classification. This code helps businesses identify Parts of Lighters 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 Parts of Lighters.
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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?
Parts of Lighters 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
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India’s Trade Performance — HSN Code 96139000 in FY 2025-26
India’s Exports
FY 2025-26₹20 Cr
0.0005% of India’s total exports
India’s Imports
FY 2025-26₹38 Cr
0.0006% of India’s total imports
Trade Balance
FY 2025-26−₹18 Cr
Surplus rank #9548 of 12872 HSN codes
% of Sub-Chapter 9613
FY 2025-2643.29%
Share of Sub-Chapter 9613’s total exports in FY 2025-26
Import side: 59.87% of Sub-Chapter 9613’s imports
Rank Within Sub-Chapter 9613
FY 2025-26#1 of 5
Position by export value among HSN codes in Sub-Chapter 9613
Import-side rank: #1 of 5
At a glance
−4.77%
Export CAGR
FY 2018-19 → FY 2025-26 · 8 fiscal years
#5024
National Export Rank
of 12872 HSN codes by export value, FY 2025-26
+33.53%
Peak Growth Year
FY 2021-22 · strongest single-year move
43.29%
Contribution to Sub-Ch. 9613
Share of Sub-Chapter 9613 exports in FY 2025-26
India Export-Import Trade Statistics for HSN Code 96139000
8-year export and import data, FY 2018-19 to FY 2025-26, 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
Balance
−17.99
Exports
20.30 ₹ Cr
0.0005% share
−24.95% YoY
43.29% of Sub-Ch. 9613
Imports
38.29 ₹ Cr
0.0006% share
−57.90% YoY
59.87% of Sub-Ch. 9613
CAGR · 8-Year
Exports
−4.77% /yr
Imports
3.42% /yr
Key Trade Insights: HSN Code 96139000 Export-Import Analysis
Export Decline: −4.77% CAGR Over 8 Years
India's exports under HSN Code 96139000 have declined at a compound annual rate of −4.77% over 8 fiscal years, falling from ₹28.58 Crore in FY 2018-19 to ₹20.30 Crore in FY 2025-26.
HSN Code 96139000 Ranked #5024 Among All 12872 HSN codes by Export Value
In FY 2025-26, HSN Code 96139000 ranks #5024 out of 12872 HSN codes by total export value. Within Sub-Chapter 9613, it ranks #1 of 5. By trade surplus, it ranks #9548 of 12872.
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 ₹17.99 Crore in HSN Code 96139000 Goods
In FY 2025-26, India's imports of ₹38.29 Cr exceeded exports of ₹20.30 Cr, resulting in a trade deficit of ₹17.99 Crore — ranking #9548 of 12872 by surplus magnitude.
Import Growth of 3.42% CAGR Signals Stable Import Dependency for Parts of Lighters
India's imports under HSN Code 96139000 have grown at 3.42% CAGR, reaching ₹38.29 Crore in FY 2025-26.
HSN Code 96139000 Contributes 43.29% 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 43.29% of the sub-chapter's total exports in FY 2025-26. On the import side, it holds 59.87% share (rank #1).
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.