HSN code | HSN description | GST |
| 9613 | Cigarette Lighters And Other Lighters, Whether Or Not Mechanical Or Electrical, And Parts Thereof Other Than Flints And Wicks | 18% |
| 96131000 | Cigarette Lighters And Other Lighters, Whether Or Not Mechanical Or Electrical, And Parts Thereof Other Than Flints And Wicks – Pocket Lighters, Gas Fuelled, Non-Refillable | 18% |
| 96132000 | Cigarette Lighters And Other Lighters, Whether Or Not Mechanical Or Electrical, And Parts Thereof Other Than Flints And Wicks – Pocket Lighters, Gas Fuelled, Refillable | 18% |
| 961380 | Other Lighters | 18% |
| 96138010 | Cigarette Lighters And Other Lighters, Whether Or Not Mechanical Or Electrical, And Parts Thereof Other Than Flints And Wicks – Other Lighters:Electronic | 18% |
| 96138090 | Cigarette Lighters And Other Lighters, Whether Or Not Mechanical Or Electrical, And Parts Thereof Other Than Flints And Wicks – Other Lighters:Other | 18% |
| 96139000 | Cigarette Lighters And Other Lighters, Whether Or Not Mechanical Or Electrical, And Parts Thereof Other Than Flints And Wicks – Parts | 18% |
| 9614 | Smoking Pipes (Including Pipe Bowls) And Cigar Or Cigarette Holders And Parts Thereof | 28% |
| 96140000 | Smoking Pipes (Including Pipe Bowls) And Cigar Or Cigarette Holders And Parts Thereof | 28% |
| 96142000 | Smoking Pipes (Including Pipe Bowls) And Cigar Or Cigarette Holders, And Parts Thereof Pipes And Pipe Bowls | 28% |
| 96149010 | Smoking Pipes (Including Pipe Bowls) And Cigar Or Cigarette Holders, And Parts Thereof – Other : Huble And Buble Of Base Metal | 28% |
| 96149020 | Smoking Pipes (Including Pipe Bowls) And Cigar Or Cigarette Holders, And Parts Thereof – Other : Hookah Of Coconut Shell | 28% |
| 96149090 | Smoking Pipes (Including Pipe Bowls) And Cigar Or Cigarette Holders, And Parts Thereof – Other : Other | 28% |
