Candle HSN code 8 digit: 3406 00 10 or 3406 00 90
The 8-digit candle HSN code is 34060010; the only other line under the heading is 34060090, "other". The GST portal holds four entries for 3406 and nothing finer, so wax type, scent, colour and jar do not change the code.
| HSN | Description | GST |
|---|---|---|
| 3406 | Candles, tapers and the like | 5% |
| 3406 00 | Candles, tapers and the like | 5% |
| 3406 00 10 | Candles | 5% |
| 3406 00 90 | Other | 5% |
Source: GST portal HSN master, heading 3406, read 2 Nov 2026; rate from Notification 9/2025-IT(Rate) Schedule I S.No. 253. Last verified: 2 Nov 2026.
Most invoices need fewer digits. CBIC Notification 78/2020-Central Tax asks for 4 digits (3406) when last year’s aggregate turnover was up to ₹5 crore, and 6 digits (340600) above it. The GSTR-1 HSN summary (Table 12) follows the same 4 and 6 digit minimums, and the code is picked from the portal drop-down (GSTN GSTR-1 FAQ, checked 30 Oct 2026).
Candle HSN code and GST rate: 5%, not 12%
GST on candles is 5% from 22 September 2025, under Schedule I S.No. 253 of Notification 9/2025-IT(Rate), which reads "3406 Candles, tapers and the like". Schedule II has no 3406 entry, so no candle line falls into 18%.
Candles were 12% until that date. The PIB rate table for the 56th GST Council lists both "candles, tapers and the like" and "handcrafted candles" moving from 12% to 5%. Several page-1 code sites still print 12% against 34060010; update any listing or invoice template that carries it.
Diwali and Christmas candles stay in 3406 as well. Chapter 95 covers festive articles, but its note 1(a) says it "does not cover candles (heading 3406)" (DGCIS chapter 95), so a festive candle set is not a toy or decoration code.
Candle making supplies: wax and wick HSN and GST
Candle wicks of textile are 5908 at 5%; beeswax and vegetable waxes are 1521 at 5%; paraffin wax (2712) and prepared or blended waxes (3404) are 18%. These are the codes for the raw material you buy, not for the candle you sell.
| Input | Heading | GST |
|---|---|---|
| Candle wick (textile) | 5908 | 5% (Sch. I S.No. 383) |
| Beeswax, vegetable wax | 1521 | 5% (Sch. I S.No. 98) |
| Paraffin wax, slack wax, other mineral waxes | 2712 | 18% (Sch. II S.No. 31) |
| Prepared or blended wax (artificial waxes) | 3404 | 18% (Sch. II S.No. 69) |
Source: Notification 9/2025-IT(Rate), read 2 Nov 2026; wick rate change also in the PIB table. Last verified: 2 Nov 2026.
A finished candle is 5% even when its paraffin wax was bought at 18%: the rate follows the 3406 entry, not the input. Input tax credit is not covered here.
Candle HSN code on a Meesho or Flipkart listing
On a Meesho or Flipkart candle listing, enter 3406 as the HSN and 5% as the GST rate.
- Pick the line: candles, including jar and tealight candles, are 3406 00 10; tapers and the like are 3406 00 90.
- Enter 3406, or 340600 if last year’s aggregate turnover was above ₹5 crore.
- Choose 5% for every candle in the catalog, scented or not.
- Use the same code and rate on the tax invoice and in GSTR-1 Table 12, picked from the portal drop-down.
Worked example: scented jar candles and a tealight gift box
A home-decor seller lists a set of four scented jar candles and a gift box of tealights before Diwali. Both go in as 3406 at 5%, 3406 00 10 at eight digits. The box adds no second code, because there is no separate tealight line in the master.
Checked against the GST portal master
On 2 Nov 2026 we pulled every entry the GST portal master holds for heading 3406. It returned four lines: the heading, 3406 00, 3406 00 10 "candles" and 3406 00 90 "other". The tables above are that dump as it came.
Other Diwali and home-decor codes candle sellers need
A festive catalog often puts candles next to agarbatti, diyas and holders, which sit under other headings.
| Item | HSN | Where to look |
|---|---|---|
| Agarbatti, dhoop | 3307 41 00 | 5% under Schedule I S.No. 250 (no page yet) |
| LED or battery candle | Not 3406 (lighting) | LED lights HSN code |
| Clay diya | By material | HSN code finder |
| Candle holder or stand | By material | HSN code finder |
| Photo frame gift set | By frame material | Photo frame HSN code |
LED candles as lighting is our reading; codes from Notification 9/2025-IT(Rate) and the GST portal master, checked 2 Nov 2026. More items in the HSN codes list.
Candle HSN code: questions
What is the HSN code for candle?
3406; candles are 3406 00 10 and other items under the heading, such as tapers, 3406 00 90.
What is the candle HSN code and GST rate?
HSN 3406 at 5% GST, under Schedule I S.No. 253 of Notification 9/2025, from 22 September 2025.
Is GST on candles 5% or 12%?
5%: the 56th GST Council cut candles from 12% to 5% from 22 September 2025, so pages showing 12% are out of date.
What is the HSN code for handmade candles?
Still 3406 00 10 at 5%; the PIB rate table lists handcrafted candles at 5% too.
Do Diwali or Christmas candles have a different HSN code?
No: chapter 95 note 1(a) keeps candles out of the festive-articles chapter, so they stay in 3406.
What is the HSN code for candle wax and wick?
Wick 5908 at 5%, beeswax 1521 at 5%, paraffin wax 2712 and prepared wax 3404 at 18%.
Related
Checked by the StitchMagic team on 2 Nov 2026. StitchMagic is a set of free tools and one AI listing agent (ListMagic) for online sellers in India that helps them list faster on Meesho, Flipkart and Amazon.in and sell more. Found an error? Tell us; we correct with a dated note.