What is HSN Code 961380?
HSN code 961380 is the Harmonized System of Nomenclature classification for Cigarette Lighters And Other Lighters, Whether Or Not Mechanical Or Electrical, And Parts… under India's Goods and Services Tax (GST). It is a 6-digit code sitting at the sub-heading (6-digit) level of the HSN hierarchy.
This code belongs to Chapter 96 — Miscellaneous Manufactured Articles, which is part of Section XX: Miscellaneous Manufactured Articles. Every GST-registered business supplying cigarette lighters and other lighters, whether or not mechanical or electrical, and parts… must quote HSN 961380 (or the digit-length required for its turnover) on tax invoices and in GSTR-1.