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List of HSN Code for Refill

HSN CodeDescriptionGST Rate
96132000Cigarette lighters and other lighters, whether or not mechanical or electrical, and parts thereof other than flints and wicks - pocket lighters, gas fuelled, refillable28 %
961320Cigarette lighters and other lighters, whether or not mechanical or electrical, and parts thereof other than flints and wicks - pocket lighters, gas fuelled, refillable28 %
96131000Cigarette lighters and other lighters, whether or not mechanical or electrical, and parts thereof other than flints and wicks - pocket lighters, gas fuelled, non- refillable28 %
9613Cigarette lighters and other lighters, whether or not mechanical or electrical, and parts thereof other than flints and wicks - pocket lighters, gas fuelled, non- refillable28 %
961310Cigarette lighters and other lighters, whether or not mechanical or electrical, and parts thereof other than flints and wicks - pocket lighters, gas fuelled, non- refillable28 %
36061000Ferro-cerium and other pyrophoric alloys in all forms; articles of combustible materials as specified in note 2 to this chapter liquid or liquefied gas fuels in containers of a kind used for filling or refilling cigarette or similar lighters and of a capa28 %
3606Ferro-cerium and other pyrophoric alloys in all forms; articles of combustible materials as specified in note 2 to this chapter liquid or liquefied gas fuels in containers of a kind used for filling or refilling cigarette or similar lighters and of a capa28 %
360610Ferro-cerium and other pyrophoric alloys in all forms; articles of combustible materials as specified in note 2 to this chapter liquid or liquefied gas fuels in containers of a kind used for filling or refilling cigarette or similar lighters and of a capa28 %

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