36061000
Liquid Or Liquefied-gas Fuels In Containers Of A Kind Used For Filling Or Refilling Cigarette Or Similar Lighters And Of A Capacity Not Exceeding 300 CM2
As the tariff writes it
LIQUID OR LIQUEFIED-GAS FUELS IN CONTAINERS OF A KIND USED FOR FILLING OR REFILLING CIGARETTE OR SIMILAR LIGHTERS AND OF A CAPACITY NOT EXCEEDING 300 CM2
Where it sits
- 36Explosives; pyrotechnic products; matches; pyrophoric alloys; certain combustible preparations
- 3606Ferro-cerium And Other Pyrophoric Alloys In All Forms; Articles Of Combustible Materials As Specified In Note 2 To This Chapter
- 360610Liquid Or Liquefied-gas Fuels In Containers Of A Kind Used For Filling Or Refilling Cigarette Or Similar Lighters And Of A Capacity Not Exceeding 300 CM2
- 36061000Liquid Or Liquefied-gas Fuels In Containers Of A Kind Used For Filling Or Refilling Cigarette Or Similar Lighters And Of A Capacity Not Exceeding 300 CM2
GST rate
The HSN/SAC schedule sets out codes and descriptions — not rates. GST rates are notified separately and revised by the GST Council, so check this code on the official CBIC rate finder rather than trusting any static list.
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