Under the GST regime, HSN Code 78041990 classifies Lead Plates, Sheets, Strip And Foil; Lead Powders And Flakes - Plates, Sheets, Strip And Foil: Other: Other within Chapter 78 – Lead And Articles Thereof. This code is essential for businesses to correctly calculate and remit taxes on Lead Plates, Sheets, Strip And Foil; Lead Powders And Flakes - Plates, Sheets, Strip And Foil: Other: Other. The applicable rates are CGST at 0.09, SGST/UTGST at 0.09 for within-state sales, and IGST at 0.18 for interstate supplies. Goods are quantified using 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... | 78019990 | Unwrought Lead - Other: Other: Other | 0.09 | 0.09 | 0.18 |
| 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. |
GST Rates for HSN 78041990
Goods classified as Lead Plates, Sheets, Strip And Foil; Lead Powders And Flakes - Plates, Sheets, Strip And Foil: Other: Other under HSN 78041990 are taxed based on transaction type. Local sales attract CGST at 0.09 plus SGST/UTGST at 0.09. For supplies crossing state boundaries, IGST at 0.18 applies. Documentation must reflect kg. as the measurement standard for Chapter 78 – Lead And Articles Thereof products.
Who Should Use HSN Code 78041990?
Any business engaged in supplying Lead Plates, Sheets, Strip And Foil; Lead Powders And Flakes - Plates, Sheets, Strip And Foil: Other: Other must apply HSN 78041990 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
Entering the Lead Plates, Sheets, Strip And Foil; Lead Powders And Flakes - Plates, Sheets, Strip And Foil: Other: Other market requires essential registrations. GST registration enables legal tax collection on HSN 78041990 goods. For cross-border trade in Lead And Articles Thereof items, secure an Import Export Code. Exporters additionally need AD Code registration for bank processing. Begin with company registration to establish your business entity.
Why Correct Classification Matters
Using HSN Code 78041990 accurately for Lead Plates, Sheets, Strip And Foil; Lead Powders And Flakes - Plates, Sheets, Strip And Foil: Other: Other avoids compliance issues and facilitates credit claims. Monitor changes to 0.09, 0.09, and 0.18 rates for Chapter 78 – Lead And Articles Thereof to maintain accurate filings and smooth business operations.
Frequently Asked Questions (FAQs)
How many digits of HSN Code 78041990 should I mention on invoices?
The number of HSN digits depends on your annual turnover. Businesses with turnover above Rs 5 crore must mention 6 digits, while others may use 4 digits. Always use the complete HSN 78041990 for accurate classification of Lead Plates, Sheets, Strip And Foil; Lead Powders And Flakes - Plates, Sheets, Strip And Foil: Other: Other.
Can I claim input tax credit on Lead Plates, Sheets, Strip And Foil; Lead Powders And Flakes - Plates, Sheets, Strip And Foil: Other: Other purchases?
Yes, registered businesses can claim input tax credit on Lead Plates, Sheets, Strip And Foil; Lead Powders And Flakes - Plates, Sheets, Strip And Foil: Other: Other purchases made under HSN 78041990. Ensure your supplier mentions correct HSN code and GST rates (0.09, 0.09) on the invoice.
What is the difference between CGST and IGST for HSN 78041990?
CGST at 0.09 plus SGST/UTGST at 0.09 applies when Lead Plates, Sheets, Strip And Foil; Lead Powders And Flakes - Plates, Sheets, Strip And Foil: Other: Other is sold within the same state. IGST at 0.18 is charged when goods move across state borders or are imported.
Is Import Export Code necessary for trading Lead Plates, Sheets, Strip And Foil; Lead Powders And Flakes - Plates, Sheets, Strip And Foil: Other: Other domestically?
No, Import Export Code is only required if you plan to import or export Lead Plates, Sheets, Strip And Foil; Lead Powders And Flakes - Plates, Sheets, Strip And Foil: Other: Other internationally. For domestic trade within Lead And Articles Thereof, GST registration is sufficient.
