PARTS
| Code | Description | GST Rate |
|---|---|---|
| 9613 | CIGARETTE LIGHTERS AND OTHER LIGHTERS, WHETHER OR NOT MECHANICAL OR ELECTRICAL, AND PARTS THEREOF OTHER THAN FLINTS AND WICKS | 18.00% |
| 961310 | POCKET LIGHTERS, GAS FUELLED, NON-REFILLABLE | 18.00% |
| 961320 | POCKET LIGHTERS, GAS FUELLED, REFILLABLE | 18.00% |
| 961380 | OTHER LIGHTERS : | 18.00% |
| 961390 | PARTS | 18.00% |