HSN Code for Candles and GST Rate in India

The HSN code for candles is heading 3406, and the 8-digit tariff item is 34060010. GST on this heading is 5%. That rate comes from Notification 9/2025-Integrated Tax (Rate), which lists 3406 at serial number 253 of Schedule I, in force from 22 September 2025. Many HSN tables online still show the older 12%, so check the date of anything you rely on.

What does the GST notification say?

Schedule I of the notification carries the 5% rate, and entry 253 reads: heading 3406, candles, tapers and the like. It covers the heading as a whole, so plain, scented and decorative candles are not separated by rate. For a sale between states you charge 5% IGST. For a sale inside your state, the matching central notification splits it into 2.5% CGST and 2.5% SGST.

Where do sellers enter the code?

It depends on the marketplace. Amazon's template stores external product information as a 6 to 8-digit HSN for the India marketplace, so you enter it in the listing file. The Meesho sheets we checked for Candles, Candle Holders and other categories have no HSN or GST column. If you sell there, keep the code in your own records and on your GST invoices.

Do candle accessories use the same code?

No, not automatically. Heading 3406 covers candles and tapers. A candle holder or a mould is a different article, and its heading usually depends on what it is made of, such as glass, metal or stone. Classify each accessory on its own, and do not copy 3406 across a home decor catalog.

This guide explains what the notification says. It is not tax advice. Your accountant should confirm the classification and rate for your exact product before you file.