Lead HSN Code
GST rates and HSN code for Lead.
| Chapter | Description | HSN Code | Rate (%) | CESS (%) | Effective Date | Rate Revision |
|---|---|---|---|---|---|---|
| <strong>Lead</strong> and articles thereof | Unwrought Lead – Other: Other: Pig Lead | 78019910 | 18% | – | 01/07/2017 | – |
| Other Articles Of Lead | 780600 | 18% | – | 01/07/2017 | – | |
| Lead Bars, Rods, Profiles And Wire – Lead Bars, Rods, Profiles And Wire: Profiles: Hollow | 78030021 | 0 | – | 01/07/2017 | – | |
| Unwrought Lead : Refined Lead | 78011000 | 18% | – | 01/07/2017 | – | |
| Other Articles Of Lead – Other Articles Of Lead : Other | 78060090 | 18% | – | 01/07/2017 | – | |
| Electrical machinery and equipment and parts thereof; sound recorders and reproducers, television image and sound recorders and reproducers, and parts and accessories of such articles | Sorted By Chemical Typeand Not Containing Lead, Cadmium Or Mercury | 85491300 | 18% | – | – | – |
| Containing Primary Cells, Primary Batteries, Electric Accumulators, Mercuryswitches, Glass From Cathode Ray Tubes Or Other Activated Glass, Or Electrical Or Electronic Components Containing Cadmium, Mercury, Lead Or Polychlorinated Biphenyls (Pcbs) | 85492100 | 18% | – | – | – | |
| Other, Containing Lead, Cadmium Or Mercury | 85491200 | 18% | – | – | – | |
| Inorganic chemicals, organic or inorganic compounds of precious metals, of rare-earth metals, of radioactive | Lead Oxides; Red Lead And Orange Lead | 2824 | 18% | – | 01/07/2017 | – |
| Salts Of Oxometallic Or Peroxometallic Acids – Chromates Of Zinc Or Of Lead : Chromates Of Lead | 28412020 | 18% | – | 01/07/2017 | – | |
| Lead Oxides; Red Lead And Orange Lead – Lead Monoxide (Litharge, Massicot) : Litharge | 28241010 | 18% | – | 01/07/2017 | – | |
| Salts Of Oxometallic Or Peroxometallic Acids – Chromates Of Zinc Or Of Lead : Chromates Of Zinc | 28412010 | 18% | – | 01/07/2017 | – | |
| Iron and steel | Wire Of Other Alloy Steel – Other : Wire (Excluding Wire Type Lead), Spring, High Tensile, Hardened And Tempered Wires, Not Insulated : Crimped Wire | 72299070 | 18% | – | 01/07/2017 | – |
| Wire Of Other Alloy Steel – Other : Wire (Excluding Wire Type Lead), Spring, High Tensile, Hardened And Tempered Wires, Not Insulated : Spring Wire | 72299032 | 18% | – | 01/07/2017 | – | |
| Flat-Rolled Products Of Iron Or Non-Alloy Steel, Of A Width Of Less Than 600 Mm, Clad, Plated Or Coated – Otherwise Plated Or Coated : Plated Or Coated With Lead | 72125010 | 18% | – | 01/07/2017 | – | |
| Wire Of Other Alloy Steel – Other : Wire (Excluding Wire Type Lead), Spring, High Tensile, Hardened And Tempered Wires, Not Insulated : Other | 72299090 | 18% | – | 01/07/2017 | – | |
| Other Bars And Rods Of Other Alloy Steel; Angles, Shapes And Sections, Of Other Alloy Steel; Hollow Drill Bars And Rods, Of Alloy Or Non-Alloy Steel – Other Bars And Rods : Other : Lead Bearing Steel | 72286091 | 18% | – | 01/07/2017 | – | |
| Glass and glassware | Glassware Of A Kind Used For Table, Kitchen, Toilet, Office, Indoor Decoration Or Similar Purposes (Other Than That Of Heading 7010 Or 7018) – Drinking Glasses Other Than Of Glass-Ceramics : Of Lead Crystal | 70132100 | 18% | – | 01/07/2017 | – |
| Glassware Of A Kind Used For Table, Kitchen, Toilet, Office, Indoor Decoration Or Similar Purposes (Other Than That Of Heading 7010 Or 7018) – Other Drinking Glasses, Other Than Of Glass-Ceramics: — Of Lead Crystal | 70133300 | 18% | – | 01/07/2017 | – | |
| Miscellaneous manufactured articles | Pencils (Other Than Pencils Of Heading 9608 ), Crayons, Pencil Leads, Pastels, Drawing Charcoals, Writing Or Drawing Chalks And Tailors’ Chalks – Other : Other | 96099090 | 12% | – | 01/07/2017 | – |
Understanding its HSN Code and GST
Lead, a heavy metal with unique properties, finds diverse applications, from batteries and construction to specialized alloys and radiation shielding. For businesses dealing with lead and its various forms in India, correctly identifying the Harmonized System of Nomenclature (HSN) code is vital for accurate Goods and Services Tax (GST) compliance. Let’s break down the HSN classifications for lead and related products.
The Lead Under the HSN System
The primary classification for lead, as a metal, falls under Chapter 78 of the HSN: “Lead and articles thereof.” This chapter is dedicated specifically to lead and products predominantly made of lead.
Within Chapter 78, the data provides clear classifications for different forms of lead:
- Unwrought Lead: This refers to raw or unrefined lead.
- Refined Lead (HSN 78011000): This is lead that has been purified. It is subject to an 18% GST rate, effective from 01/07/2017.
- Other: Pig Lead (HSN 78019910): This refers to lead in the form of “pigs” (ingots), which is another common unwrought form. It also carries an 18% GST rate, effective from 01/07/2017.
- Lead Bars, Rods, Profiles And Wire: This covers semi-finished forms of lead.
- Profiles: Hollow (HSN 78030021): Interestingly, this specific sub-category for hollow lead profiles shows a 0% GST rate, effective from 01/07/2017. This could indicate a specific exemption for certain lead products.
- Other Articles Of Lead (HSN 780600 and 78060090): This general category covers other manufactured articles where lead is the primary component. These are taxed at an 18% GST rate, effective from 01/07/2017.
Therefore, most forms of unwrought and manufactured lead products will fall under Chapter 78 with an 18% GST rate, with the exception of specific hollow profiles which are at 0%. No CESS is applicable.
Distinguish from Other “Lead” Related Items
The term “lead” appears in descriptions of various other products, but these are distinct from the metal itself and fall under different HSN Chapters:
- Lead Oxides; Red Lead And Orange Lead (HSN 2824): These are chemical compounds of lead, not the metallic element. They are under Chapter 28 (“Inorganic chemicals, organic or inorganic compounds…”). Lead monoxide (litharge) and lead oxides generally have an 18% GST rate, effective from 01/07/2017.
- Chromates of Zinc or of Lead (HSN 28412020): These are salts of lead used as pigments. They also fall under Chapter 28 and have an 18% GST rate.
- Electrical/Electronic Components Containing Lead (HSN 8549): This refers to electronic waste or components containing lead. They are under Chapter 85 (“Electrical machinery and equipment…”) and have an 18% GST rate. Note the presence of specific sub-headings like 85491200 (“Other, Containing Lead, Cadmium Or Mercury”) and 85492100 (“Containing Primary Cells… Containing Cadmium, Mercury, Lead…”).
- Flat-Rolled Products… Plated Or Coated With Lead (HSN 72125010): This refers to iron or steel products that have a lead coating. These are primarily iron/steel articles under Chapter 72 (“Iron and steel”) and have an 18% GST rate.
- Lead Bearing Steel (HSN 72286091): This is a type of alloy steel that contains lead. It’s under Chapter 72 and has an 18% GST rate.
- Glassware Of Lead Crystal (HSN 70132100, 70133300): This refers to glassware containing lead for its optical properties, not lead metal itself. It’s under Chapter 70 (“Glass and glassware”) and has an 18% GST rate.
- Pencil Leads (HSN 96099090): This refers to the graphite core of a pencil, which is commonly called “lead” but is not made of the element lead. It’s under Chapter 96 (“Miscellaneous manufactured articles”) and has a 12% GST rate.
- Wire (Excluding Wire Type Lead) (HSN 72299070, 72299032, 72299090): These are types of steel wire, explicitly excluding “wire type lead.” They are under Chapter 72 and have an 18% GST rate.
Thus, when dealing with “Lead,” it’s crucial to identify if it’s the metal, a chemical compound, a component in another product, or simply a misnomer (like “pencil lead”) to determine the correct HSN.
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