Candle HSN Code
GST rates and HSN code for Candle.
| Chapter | Description | HSN Code | Rate (%) | CESS (%) | Effective Date | Rate Revision |
|---|---|---|---|---|---|---|
| Soap, organic surface-active agents, washing preparations, lubricating preparations, artificial waxes, prepared waxes, polishing or scouring preparations, <strong>candle</strong>s and similar rticles, modelling pastes, dental waxes” and dental preparations with a basis o | Candles, Tapers And The Like Candles, Tapers And The Like: Other | 34060090 | 12% | – | 01/07/2017 | – |
| Candles, Tapers And The Like | 3406 | 12% | – | 01/07/2017 | – | |
| Candles, Tapers And The Like | 340600 | 12% | – | 01/07/2017 | – | |
| Hancrafted Candles | 340600 | 12% | – | 27/07/2018 | – | |
| Candles, Tapers And The Like Candles, Tapers And The Like: Candles | 34060010 | 12% | – | 01/07/2017 | – | |
| Polishes And Creams, For Footwear, Furniture, Floors, Coachwork, Glass Or Metal, Scouring Pastes And Powders And Similar Preparations (Whether Or Not In The Form Of Paper, Wadding, Felt, Nonwovens , Cellular Plastics Or Cellular Rubber, Impregnated, Coate | 3405 | 18% | – | 01/07/2017 | – | |
| Other | 340590 | 18% | – | 01/07/2017 | – | |
| Soap; Organic Surface-Active Products And Preparations For Use As Soap, In The Form Of Bars,Cakes, Moulded Pieces Or Shapes, Whether Or Not Containing Soap; Organic Surface-Active Products And Preparations For Washing The Skin, In The Form Of Liquid Or Cr | 34013019 | 18% | – | 15/11/2017 | – | |
| Organic Surface-Active Agents (Other Than Soap), Surface-Active Preparations, Washing Preparations (Including Auxiliary Washing Preparations) And Cleaning Preparations, Whether Or Not Containing Soap, Other Than Those Of Heading 3401 Organic Surface-Activ | 34021300 | 18% | – | 15/11/2017 | – | |
| Organic Surface-Active Agents (Other Than Soap), Surface-Active Preparations, Washing Preparations (Including Auxiliary Washing Preparations) And Cleaning Preparations, Whether Or Not Containing Soap, Other Than Those Of Heading 3401 Other: Other: Cleanin | 34029092 | 18% | – | 15/11/2017 | – | |
| Lubricating Preparations (Including Cutting-Oil Preparations, Bolt Or Nut Release Preparations,Anti-Rust Or Anti-Corrosion Preparations And Mould Release Preparations, Based On Lubricants) And Preparations Of A Kind Used For The Oil Or Grease Treatment Of | 34039900 | 18% | – | 15/11/2017 | – | |
| Sulphonated Castor Oil, Fish Oil Or Sperm Oil | 3402 | 5% | – | 01/07/2017 | – | |
| Polishes And Creams, For Footwear, Furniture, Floors, Coachwork, Glass Or Metal, Scouring Pastes And Powders And Similar Preparations (Whether Or Not In The Form Of Paper, Wadding, Felt, Nonwovens,Cellular Plastics Or Cellular Rubber, Impregnated, Coated | 34059010 | 18% | – | 01/07/2017 | – | |
| Organic Surface-Active Agents (Other Than Soap), Surface-Active Preparations, Washing Preparations (Including Auxiliary Washing Preparations) And Cleaning Preparations, Whether Or Not Containing Soap, Other Than Those Of Heading 3401 Other: Washing Prepar | 34029051 | 18% | – | 15/11/2017 | – | |
| Lubricating Preparations (Including Cutting-Oil Preparations, Bolt Or Nut Release Preparations,Anti-Rust Or Anti-Corrosion Preparations And Mould Release Preparations, Based On Lubricants) And Preparations Of A Kind Used For The Oil Or Grease Treatment Of | 34031100 | 18% | – | 15/11/2017 | – | |
| Articles of stone, plaster, cement, asbestos, mica or similar materials | Articles Of Stone Or Of Other Mineral Substances (Including Carbon Fibres, Articles Of Carbon Fibres And Articles Of Peat), Not Elsewhere Specified Or Included Non-Electrical Articles Of Graphite Or Other Carbon: Graphite Filter Candle | 68151010 | 18% | – | 01/01/2019 1/01/2019 15/11/2017 | – |
| Impregnated, coated, covered or laminated textile fabrics; textile articles of a kind suitable for industrial use | Textile Wicks, Woven, Plaited Or Knitted, For Lamps, Stoves, Lighters, Candles Or The Like; Incandescent Gas Mantles And Tubular Knitted Gas Mantle Fabric Therefor, Whether Or Not Impregnated – Textile Wicks, Woven, Plaited Or Knitted, For Lamps, Stoves, | 59080010 | 12% | – | 01/07/2017 | – |
| Textile Wicks, Woven, Plaited Or Knitted, For Lamps, Stoves, Lighters, Candles Or The Like; Incandescent Gas Mantles And Tubular Knitted Gas Mantle Fabric Therefor, Whether Or Not Impregnated – Textile Wicks, Woven, Plaited Or Knitted, For Lamps, Stoves, | 59080090 | 12% | – | 01/07/2017 | – | |
| Textile Wicks, Woven, Plaited Or Knitted, For Lamps, Stoves, Lighters, Candles Or The Like; Incandescent Gas Mantles And Tubular Knitted Gas Mantle Fabric Therefor, Whether Or Not Impregnated | 5908 | 12% | – | 01/07/2017 | – | |
| Textile Wicks, Woven, Plaited Or Knitted, For Lamps, Stoves, Lighters, Candles Or The Like; Incandescent Gas Mantles And Tubular Knitted Gas Mantle Fabric Therefor, Whether Or Not Impregnated – Textile Wicks, Woven, Plaited Or Knitted, For Lamps, Stoves, | 59080020 | 12% | – | 01/07/2017 | – |
Shedding Light on Candle HSN Codes
Candles have illuminated homes, celebrated occasions, and brought comfort for centuries. For businesses involved in the manufacture or trade of candles in India, understanding the correct Harmonized System of Nomenclature (HSN) code is crucial for accurate Goods and Services Tax (GST) compliance.
The HSN system is a globally standardized method for classifying goods, vital for consistent customs procedures and taxation worldwide. When it comes to “candles,” their HSN classification primarily depends on their composition and intended use.
Understanding Candle HSN Classifications
The most direct HSN classification for traditional wax candles falls under Chapter 34: “Soap, organic surface-active agents, washing preparations, lubricating preparations, artificial waxes, prepared waxes, polishing or scouring preparations, candles and similar articles, modeling pastes, dental waxes and dental preparations with a basis of plaster.” This chapter specifically includes “candles and similar articles.”
Here’s a breakdown of the specific HSN codes for candles:
- Candles, Tapers and the Like (HSN 3406): This is the primary heading for most conventional candles.
- 34060010: Specifically for “Candles, Tapers And The Like: Candles.”
- 34060090: For “Candles, Tapers And The Like: Other” (which would cover other forms of tapers or similar articles).
- 340600: The general heading for Candles, Tapers And The Like.
- Handcrafted Candles: These are also specifically mentioned under HSN 340600.
- All types of candles under HSN 3406 consistently attract a 12% GST rate.
It’s important to distinguish traditional candles from other items that might contain the word “candle” but serve different purposes:
- Graphite Filter Candle (HSN 68151010): This is a non-electrical article of graphite used as a filter. It falls under Chapter 68: “Articles of stone, plaster, cement, asbestos, mica or similar materials” and attracts an 18% GST rate. This is clearly not a candle in the traditional sense.
- Textile Wicks for Candles (HSN 5908): These are parts or components of candles, not the finished candle itself. They fall under Chapter 59: “Impregnated, coated, covered or laminated textile fabrics; textile articles of a kind suitable for industrial use” and also attract a 12% GST rate.
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