What products are classified under HSN 9613
It includes Lighters & parts
HSN Sub Chapter 9613 represents Lighters & parts under GST classification. This code helps businesses identify Lighters & parts correctly for billing, taxation, and trade. With HSN Sub Chapter 9613, companies can avoid errors in invoices, simplify compliance, and enable hassle-free import/export of Lighters & parts.
GST Rate for Lighters & parts under HSN Code 9613. Understand Current Tax Rates, Exemptions, and Legal Classifications to Ensure Accurate Billing and GST Filing.
| Chapter No | HSN Code | HSN Description | New GST Rate | Old GST Rate |
|---|---|---|---|---|
| 96 | 9613 | Cigarette lighters and other lighters, whether or not mechanical or electrical, and parts thereof other than flints and wicks | 18% | 18% |
Chapter: 96
Description: Cigarette lighters and other lighters, whether or not mechanical or electrical, and parts thereof other than flints and wicks
Following Tariff HSN code falls under Lighters & parts:
| Tariff HSN | Description |
|---|---|
| Pocket lighters, gas fuelled, non-refillable | |
| Pocket lighters, gas fuelled, refillable | |
| Other lighters : Electronic | |
| Other lighters :Other | |
| Parts |
Pocket lighters, gas fuelled, non-refillable
Pocket lighters, gas fuelled, refillable
Other lighters : Electronic
Other lighters :Other
Parts
It includes Lighters & parts
Use a delivery challan for sending Lighters & parts to the job worker. Declare movement in your records and reconcile when the goods return. If the job worker raises a service invoice, classify it under SAC; your goods remain under the original HSN.
Include HSN, exact description, pack size/grade, quantity, and if pre‑packaged & labelled. Maintain purchase specs, test reports (where relevant), and job‑work challans for audit trail.
Exports are zero‑rated (with or without payment of IGST) subject to LUT/refund conditions. Imports may attract customs duties in addition to GST. Keep HSN‑wise description consistent across invoice, shipping bill and BOE.
Not always. Spares are often classified by their own description or by the function/part rule. Check if a specific sub‑heading exists for parts of the main item and describe the part on the invoice.
The composition scheme is optional for eligible small suppliers of goods. You cannot issue tax invoices or collect tax under composition. Check turnover limits and exclusions; evaluate margins and ITC loss before opting in.
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.