The GST rate on lighter is 18%, under HSN code 9613 (cigarette lighters). Here is the full breakdown, a worked example, and related rates in Home & Furnishings.
GST rate breakdown for lighter
GST rate: 18%
Intra-state: 9% CGST + 9% SGST
Inter-state: 18% IGST
HSN code on the invoice: 9613
Also covers: cigarette lighter
Rates reflect the GST 2.0 structure effective 22 September 2025 (slabs 0%, 5%, 18%, 40%). Confirm the current rate on the official GST portal before invoicing.
Worked example: GST on lighter
Taxable value: ₹10,000
GST (18%): ₹1,800
Within state: ₹900 CGST + ₹900 SGST
To another state: ₹1,800 IGST
Invoice total: ₹11,800
FAQs about GST on lighter
What is the GST rate on lighter?
The GST rate on lighter is 18%. Intra-state it is 9% CGST + 9% SGST; inter-state it is 18% IGST. Lighter falls under HSN code 9613.
What is the HSN code for lighter?
Lighter falls under HSN code 9613, which covers cigarette lighters. Show this code on every GST tax invoice line for lighter.