Chapter 78 of the GST framework covers Lead And Articles Thereof, and HSN Code 78019990 specifically identifies Unwrought Lead - Other: Other: Other for taxation purposes. This classification is mandatory for all businesses engaged in the supply of Unwrought Lead - Other: Other: Other. Tax rates applicable include CGST at 0.09, SGST/UTGST at 0.09, and IGST at 0.18 for interstate movements. The standard unit of measurement is kg..
HSN Codes under Chapter 78 – Lead And Articles Thereof
Below are related HSN codes from Chapter 78 – Lead And Articles Thereof for your reference:
| Chapter | HSN Code | Description | CGST | SGST/UTGST | IGST |
|---|---|---|---|---|---|
| Lead And Articles Thereof... | 78011000 | Unwrought Lead : Refined Lead | 0.09 | 0.09 | 0.18 |
| Lead And Articles Thereof... | 78019100 | Unwrought Lead - Other: Containing By Weight Antim... | 0.09 | 0.09 | 0.18 |
| Lead And Articles Thereof... | 78019910 | Unwrought Lead - Other: Other: Pig Lead | 9.00% | 9.00% | 18.00% |
| Lead And Articles Thereof... | 78019920 | Unwrought Lead - Other: Other: Unrefined Lead | 9.00% | 9.00% | 18.00% |
| Lead And Articles Thereof... | 78019930 | Unwrought Lead - Other: Other: Unrefined Lead Allo... | 9.00% | 9.00% | 18.00% |
| Lead And Articles Thereof... | 78020010 | Lead Waste And Scrap - Lead Waste And Scrap: Lead ... | 9.00% | 9.00% | 18.00% |
| Lead And Articles Thereof... | 78020090 | Lead Waste And Scrap - Lead Waste And Scrap: Other | 0.09 | 0.09 | 0.18 |
| Lead And Articles Thereof... | 78041110 | Lead Plates, Sheets, Strip And Foil; Lead Powders ... | N.a. | N.a. | N.a. |
| Lead And Articles Thereof... | 78041120 | Lead Plates, Sheets, Strip And Foil; Lead Powders ... | N.a. | N.a. | N.a. |
| Lead And Articles Thereof... | 78041910 | Lead Plates, Sheets, Strip And Foil; Lead Powders ... | 9.00% | 9.00% | 18.00% |
GST Rates for HSN 78019990
Tax liability for Unwrought Lead - Other: Other: Other under HSN 78019990 varies by transaction geography. CGST at 0.09 combined with SGST/UTGST at 0.09 applies to local sales. Interstate movement attracts IGST at 0.18. All billing for Chapter 78 – Lead And Articles Thereof products must use kg..
Who Should Use HSN Code 78019990?
Any business engaged in supplying Unwrought Lead - Other: Other: Other must apply HSN 78019990 on invoices. The Lead And Articles Thereof category under Chapter 78 requires this classification for wholesalers, retailers, exporters, and online marketplaces alike.
Business Registration Requirements
Planning to trade in Unwrought Lead - Other: Other: Other? Complete GST registration to legally collect taxes on goods under HSN 78019990. Businesses importing or exporting Lead And Articles Thereof products require an Import Export Code. AD Code registration is essential for exporters to process international payments. Entrepreneurs should secure company registration as the foundational step.
Why Correct Classification Matters
Correct HSN Code 78019990 application for Unwrought Lead - Other: Other: Other ensures smooth input credit utilization and assessment processes. Track 0.09, 0.09, and 0.18 rate changes for Chapter 78 – Lead And Articles Thereof through official notifications for continuous compliance.
Frequently Asked Questions (FAQs)
The standard unit of measurement for Unwrought Lead - Other: Other: Other under HSN Code 78019990 is kg.. All invoices and GST returns must reflect quantities using this measurement standard.
Yes, businesses dealing in Unwrought Lead - Other: Other: Other must use HSN 78019990 on invoices regardless of their size. The number of digits required may vary based on turnover thresholds set by GST rules.
Using incorrect classification can result in wrong tax calculation, rejected input credits, and penalties during assessment. Always verify HSN 78019990 for Lead And Articles Thereof goods before invoicing.
Yes, AD Code registration is required for exporters dealing in Unwrought Lead - Other: Other: Other under Lead And Articles Thereof. This registration links your bank account to process foreign currency payments from overseas buyers.