HSN Code 96138090 -- – Cigarette lighters and other lighters, whether or not mechanical or electrical, (GST Rate 18%)

HSN Code 96138090

Cigarette lighters and other lighters, whether or not mechanical or electrical, and parts thereof other than flints and wicks - other lighters:other

HSN96138090

Cigarette lighters and other lighters, whether or not mechanical or electrical, and parts thereof other than flints and wicks - other lighters:other

18%
IGST
Schedule II
CGST9%
SGST/UTGST9%
CessNil
Chapter: Chapter 96 -- Miscellaneous manufactured articles
Heading: 9613
Subheading: 961380
Source: Notification No. 9/2025 - Central Tax (Rate)
Effective from: 2025-09-22
Last verified: 2026-06-03

When does this rate apply?

Use this HSN Code on tax invoices when supplying Cigarette lighters and other lighters, whether or not mechanical or electrical, . GST is charged at 18% (IGST for inter-state, or CGST 9% + SGST 9% for intra-state). If the supply is exported under LUT, the rate is zero with no IGST charged.

This page is reviewed by CA Tirumalesh. For high-value or unusual transactions, confirm with the latest CBIC notification or consult a chartered accountant before invoicing.

Create an invoice with this code → See all items at 18% →

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96138010
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96131000
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96139000
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Frequently asked questions

What is HSN Code 96138090?
HSN Code 96138090 is the official Harmonized System of Nomenclature code for Cigarette lighters and other lighters, whether or not mechanical or electrical, and parts thereof other than flints and , as per the CBIC GST rate schedule.
What is the GST rate for HSN Code 96138090?
HSN Code 96138090 attracts GST at 18% (IGST). For intra-state supplies, this is split as CGST 9% + SGST 9%. As per Notification No. 9/2025 - Central Tax (Rate).
Which chapter does HSN Code 96138090 belong to?
HSN Code 96138090 falls under Chapter 96 -- Miscellaneous manufactured articles of the GST tariff.
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