HSN code 96138090

Tariff item in chapter 96 — Miscellaneous manufactured articles

HSN code
96138090

Cigarette lighters and other lighters, whether or not mechanical or electrical, and… – other lighters – other

Classification

Code typeHSN — Harmonized System of Nomenclature
LevelTariff item (8 digits)
SectionSection XX — Miscellaneous manufactured articles (furniture, toys, etc.)
Chapter 96Miscellaneous manufactured articles
Heading 9613Cigarette lighters and other lighters, whether or not mechanical or electrical, and parts thereof other than flints and wicks
Sub-heading 961380Cigarette lighters and other lighters, whether or not mechanical or electrical, and… – other lighters
Tariff item 96138090Cigarette lighters and other lighters, whether or not mechanical or electrical, and… – other lighters – other

Other codes under 961380

HSN codeDescription
96138010Electronic

Using HSN 96138090 in GST

On GST invoices, a business with annual turnover up to ₹5 crore must show at least the first 4 digits (9613) on B2B invoices, and a business above ₹5 crore must show 6 digits (961380) on all invoices. The full 8-digit code is used for imports and exports.

The GST rate depends on the exact goods or service and any conditions in the rate notification, so it is not listed here. Check the official CBIC GST rate finder, then work out the tax with the GST calculator or make a bill with the GST invoice generator.

Frequently asked questions

What is HSN code 96138090?

HSN code 96138090 is the tariff item for: Cigarette lighters and other lighters, whether or not mechanical or electrical, and… – other lighters – other.

What is the GST rate for HSN 96138090?

GST rates are set by CBIC rate notifications and can depend on conditions, so check the CBIC GST rate finder for HSN 96138090 before invoicing.

How many digits of HSN 96138090 should I write on my invoice?

Up to ₹5 crore turnover: at least 4 digits (9613) on B2B invoices. Above ₹5 crore: 6 digits (961380) on all invoices.