Refill HSN Code
GST rates and HSN code for Refill.
| Chapter | Description | HSN Code | Rate (%) | CESS (%) | Effective Date | Rate Revision |
|---|---|---|---|---|---|---|
| Miscellaneous manufactured articles | Refills For Ball Point Pens, Comprising The Ball Point And Ink-Reservoir | 960860 | 18% | – | 01/07/2017 | – |
| 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 – Pocket Lighters, Gas Fuelled, Non-Refillable | 96131000 | 18% | – | 15/11/2017 22/09/2017 | – | |
| 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 | – |
Understanding Refill HSN Codes and GST Rates
Have you ever wondered about the tax implications for everyday items like pen refills or lighter refills? The Harmonized System of Nomenclature (HSN) code plays a crucial role in classifying goods for GST purposes. Understanding the correct HSN code and associated GST rates ensures proper tax compliance. Let’s delve into the specifics for various refill types.
Decoding HSN for Pen Refills
When you purchase a refill for your ballpoint pen, it falls under the category of “Miscellaneous manufactured articles.” Specifically, “Refills For Ball Point Pens, Comprising The Ball Point And Ink-Reservoir” are classified under HSN Code 96086018. As of July 1, 2017, this item does not attract any GST.
Classifying Lighter Refills and Related Products
Lighters and their parts have a few distinct classifications depending on their nature.
“Pocket Lighters, Gas Fuelled, Refillable” are categorized under HSN Code 96132000. These attract an 18% GST rate, effective from November 15, 2017. Similarly, “Pocket Lighters, Gas Fuelled, Non-Refillable” are found under HSN Code 96131000 and also have an 18% GST rate, effective from the same date.
Furthermore, if you’re looking at the actual fuel for refilling lighters, “Liquid Or Liquefied Gas Fuels In Containers Of A Kind Used For Filling Or Refilling Cigarette Or Similar Lighters And Of A Capa” comes under HSN Code 36061000. This product also has an 18% GST rate, effective from November 15, 2017. These items are generally grouped under “Explosives; pyrotechnic products; matches; pyrophoric alloys; certain combustible preparations.”
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