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Verified Category: Tobacco

HSN Code 9613

Cigarette lighters

Current GST Rate
28%
Verified ✓

Official Classification

Under the Harmonized System of Nomenclature (HSN), the code 9613 specifically identifies cigarette lighters for the purpose of taxation and trade in Bharat. This ensures uniform classification across all Indian states and Union Territories.

Intra-State Split
CGST 14% + SGST 14%
Inter-State Split
IGST 28%

Compliance Check-list

  • Mention HSN 9613 on all Tax Invoices for cigarette lighters
  • Include in HSN-wise summary of GSTR-1 filings
  • Mandatory for E-way bill generation for goods above threshold
  • Ensure Input Tax Credit (ITC) matches this classification
✨ AI Compliance Insight

Expert Advice for 9613

"Classifying cigarette lighters correctly is critical to avoid litigation. While the base rate is 28%, always check for anti-dumping duties if importing, especially under the Tobacco category. AasanKhata automatically monitors these shifts for you."