Lighters HSN Code
GST rates and HSN code for Lighters.
| Chapter | Description | HSN Code | Rate (%) | CESS (%) | Effective Date | Rate Revision |
|---|---|---|---|---|---|---|
| Miscellaneous manufactured articles | Cigarette Lighters And Other Lighters, Whether Or Not Mechanical Or Electrical, And Parts Thereof Other Than Flints And Wicks | 9613 | 18% | – | 15/11/2017 22/09/2017 | – |
| Cigarette Lighters And Other Lighters, Whether Or Not Mechanical Or Electrical, And Parts Thereof Other Than Flints And Wicks – Other Lighters:Other | 96138090 | 18% | – | 15/11/2017 22/09/2017 | – | |
| Other Lighters | 961380 | 18% | – | 15/11/2017 22/09/2017 | – | |
| Cigarette Lighters And Other Lighters, Whether Or Not Mechanical Or Electrical, And Parts Thereof Other Than Flints And Wicks – Pocket Lighters, Gas Fuelled, Refillable | 96132000 | 18% | – | 15/11/2017 22/09/2017 | – | |
| Cigarette Lighters And Other Lighters, Whether Or Not Mechanical Or Electrical, And Parts Thereof Other Than Flints And Wicks – Parts | 96139000 | 18% | – | 15/11/2017 22/09/2017 | – | |
| 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 | 96131000 | 18% | – | 15/11/2017 22/09/2017 | – | |
| Cigarette Lighters And Other Lighters, Whether Or Not Mechanical Or Electrical, And Parts Thereof Other Than Flints And Wicks – Other Lighters:Electronic | 96138010 | 18% | – | 15/11/2017 22/09/2017 | – | |
| 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 | – | |
| Explosives; pyrotechnic products; matches; pyrophoric alloys; certain combustible preparations | Ferro-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 Capa | 36061000 | 18% | – | 15/11/2017 | – |
Laptop HSN Code: Powering Up Your GST Understanding
Laptops have become indispensable tools for work, education, and entertainment in today’s digital world. For businesses involved in manufacturing, importing, distributing, or selling laptops in India, understanding the correct Harmonized System of Nomenclature (HSN) code and the applicable Goods and Services Tax (GST) rate is fundamental for seamless compliance.
Unlike simple commodities, laptops are complex electronic devices, and their classification is precise within the HSN framework.
Unpacking HSN 8471: The Heart of Laptop Classification
Laptops, along with other computers and related data processing machines, are primarily classified under Chapter 84: Nuclear reactors, boilers, machinery and mechanical appliances; parts thereof.
More specifically, the HSN code for laptops falls under 8471: Automatic data processing machines and units thereof; magnetic or optical readers, machines for transcribing data on to data media in coded form and machines for processing such data, not elsewhere specified or included.
Within HSN 8471, the most relevant sub-code for laptops is:
- 847130: Portable digital automatic data processing machines, weighing not more than 10 kg, consisting of at least a central processing unit, a keyboard and a display.
- This is the primary HSN heading for portable computers like laptops.
- 84713010: Personal computer (Laptop, Palmtop, etc.)
- This specific code is widely used for laptops.
- The GST rate for laptops under this HSN code is 18%, effective from July 1, 2017.
- 84713090: Other portable digital automatic data processing machines weighing <= 10kg with a keyboard and display consisting of a central processing machine.
- This “other” category also applies to various portable computing devices that fit the description.
- The GST rate remains 18%, effective from July 1, 2017.
This HSN classification covers the entire laptop system, including its integrated components like the CPU, keyboard, and display. It’s important to note that the 18% GST rate applies uniformly to laptops across different brands, specifications, and configurations.
Beyond the Laptop: Related HSN Codes
While the core HSN for laptops is 8471, accessories and parts can fall under different sub-categories within Chapter 84 or even other chapters:
- HSN 847160 (Input or output units): This covers peripherals like keyboards, mice, and printers, which also generally attract an 18% GST.
- HSN 847170 (Storage units): This includes items like hard disk drives, SSDs, and USB drives, usually subject to an 18% GST.
- HSN 8473 (Parts and accessories suitable for use solely or principally with machines of heading 8471): This covers parts like motherboards, and these too attract an 18% GST.
- HSN 8528 (Monitors): While often integrated into a laptop, standalone computer monitors (especially those over 32 inches) might have different GST rates (e.g., 28% for monitors > 32 inches, while smaller ones are 18%).
For businesses, accurate HSN classification is not just about compliance; it ensures correct invoicing, proper input tax credit claims, and transparency in transactions. Staying updated with GST regulations is key to navigating the dynamic world of electronics trade.
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