🔲 HSN Chapter 78: Lead and Articles Thereof - GST Rates 2026
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🚀 Search Complete HSN Database⚙️ Chapter 78: UNIFORM 18% GST on All Lead Products
Complete Lead Product Coverage:
HSN Chapter 78 covers lead and all articles made from lead, classified under Section XV (Base Metals and Articles of Base Metal) of the Harmonized System of Nomenclature. This chapter includes raw lead materials, lead sheets, lead pipes, radiation shielding materials, and various fabricated lead articles.
📊 GST Rate Structure (Updated February 2026):
- 🔲 ALL Lead Products: 18% GST UNCHANGED
- 🔲 Unwrought lead (refined, alloys) → 18% GST
- 🔲 Lead waste and scrap → 18% GST
- 🔲 Lead sheets, plates, foil → 18% GST
- 🔲 Lead bars, rods, wire → 18% GST
- 🔲 Other lead articles → 18% GST
⚠️ Important: Lead-Acid Batteries NOT in Chapter 78!
- ❌ Lead-acid batteries classified under Chapter 85 (HSN 8507)
- ❌ Battery GST rates: 18% (lithium-ion) or 28% (lead-acid automotive)
- ✅ Only raw lead and lead articles fall under Chapter 78
📋 Understanding HSN Chapter 78 - Lead Products
What Products Are Covered in Chapter 78?
Chapter 78 systematically classifies lead and lead articles across five main headings (HSN 7801-7806). Lead is a dense, soft, malleable heavy metal with high corrosion resistance, making it valuable for radiation shielding, construction, soundproofing, and various industrial applications.
Key Characteristics of Lead:
- ⚛️ High Density: 11.34 g/cm³ (excellent for radiation shielding)
- 🛡️ Radiation Absorption: Blocks X-rays, gamma rays effectively
- 🔇 Acoustic Properties: Superior soundproofing material
- 💧 Corrosion Resistance: Withstands water, acids, alkalis
- 🔨 Malleability: Easily formed into sheets, foils, complex shapes
- ⚡ Low Melting Point: 327.5°C (easy to cast and fabricate)
📊 Major Applications of Lead Products
🏥 Medical & Healthcare
- X-ray room radiation shielding
- CT scan/MRI facility protection
- Lead aprons for radiologists
- Nuclear medicine shielding
- Dental X-ray protection
- Radiotherapy room walls
🏗️ Construction & Building
- Roof flashings and waterproofing
- Soundproofing panels
- Acoustic barriers
- Damp-proof courses
- Church roofing (traditional)
- Weather sealing
⚡ Energy & Power
- Lead-acid battery components
- Cable sheathing and protection
- Nuclear power plant shielding
- Solar panel backing
- UPS battery terminals
- Power storage systems
🔬 Industrial Applications
- Chemical processing equipment
- Acid storage tank lining
- Vibration dampening
- Radiation source containers
- Ballast weights
- Welding shields
🎨 Specialty Uses
- Stained glass window frames
- Fishing weights and sinkers
- Diving weights
- Ammunition components
- Pipe organ construction
- Type metal and solder
🌊 Marine & Offshore
- Ship ballast
- Marine cable protection
- Offshore drilling weights
- Submarine cable sheathing
- Corrosion-resistant fittings
- Dock sealing systems
🔲 UNWROUGHT LEAD (HSN 7801)
HSN 7801 - Unwrought Lead (Primary, Refined, Alloys)
| HSN Code | Description | GST Rate (2026) | Products |
|---|---|---|---|
| 7801 10 00 | Refined lead | 18% | Pure lead (99.9%+ purity), primary lead ingots, refined lead pigs |
| 7801 91 00 | Containing by weight antimony as the principal other element | 18% | Lead-antimony alloys, hard lead, battery grid alloy |
| 7801 99 10 | Lead bullion | 18% | Smelter lead, unrefined lead from ore processing |
| 7801 99 90 | Other unwrought lead | 18% | Lead alloys (calcium, tin, arsenic), secondary lead, recycled lead |
🔍 Understanding Lead Types:
- Refined Lead (7801 10): Minimum 99.9% purity, produced by electrolytic refining or other purification processes, used where high purity is required (chemical processing, electronics)
- Lead-Antimony Alloys (7801 91): Contains 2-12% antimony for increased hardness and strength, commonly used in battery grids, type metal, bearing metals
- Lead Bullion (7801 99 10): Unrefined lead from smelting operations, typically 95-98% pure, requires further refining
- Other Alloys (7801 99 90): Lead-calcium (battery applications), lead-tin (solder), lead-arsenic (shot), recycled/secondary lead from scrap
♻️ LEAD WASTE AND SCRAP (HSN 7802)
HSN 7802 - Lead Waste and Scrap
| HSN Code | Description | GST Rate (2026) | Products |
|---|---|---|---|
| 7802 00 00 | Lead waste and scrap | 18% | Used lead sheets, lead cable scrap, battery scrap (excluding complete batteries), lead pipe scrap, lead dross, lead turnings |
⚠️ Important: Lead Battery Scrap Classification
- 🔋 Complete Used Batteries: HSN 8548 (waste electrical equipment) - 18% GST
- 🔲 Extracted Lead from Batteries: HSN 7802 (lead scrap) - 18% GST
- ⚖️ Key Distinction: If battery is dismantled and only lead parts remain, classify as 7802; intact batteries go to 8548
- ♻️ Recycling Industry: Major source of secondary lead, accounts for ~80% of lead production in India
- 📋 E-Waste Rules: Battery recyclers must comply with EPR (Extended Producer Responsibility) regulations
🔩 LEAD BARS, RODS, PROFILES & WIRE (HSN 7803)
HSN 7803 - Lead Bars, Rods, Profiles and Wire
| HSN Code | Description | GST Rate (2026) | Products |
|---|---|---|---|
| 7803 00 10 | Lead bars and rods | 18% | Lead bars (solid rectangular/round cross-section), lead rods for fabrication |
| 7803 00 20 | Lead profiles | 18% | Extruded lead shapes (H-beams, channels, angles), stained glass cames, window profiles |
| 7803 00 30 | Lead wire | 18% | Lead wire (solid, stranded), lead fuse wire, lead sealing wire |
🎨 Special Application: Stained Glass Cames
Lead profiles (HSN 7803 00 20) are extensively used in traditional stained glass artwork and church windows. These H-shaped profiles hold individual glass pieces together, creating intricate decorative patterns. India has a growing stained glass industry serving heritage restoration and luxury construction.
📄 LEAD PLATES, SHEETS, STRIP & FOIL (HSN 7804)
HSN 7804 - Lead Plates, Sheets, Strip and Foil
| HSN Code | Description | GST Rate (2026) | Products |
|---|---|---|---|
| 7804 11 00 | Sheets, strip and foil of a thickness (excluding any backing) not exceeding 0.2 mm | 18% | Lead foil (thin), lead strips for roofing, lead tape |
| 7804 19 00 | Other (plates, sheets) | 18% | Lead sheets (>0.2mm thickness), lead plates, lead rolls |
| 7804 20 00 | Powders and flakes | 18% | Lead powder (battery manufacturing), lead flakes, atomized lead powder |
🛡️ Lead Sheets for Radiation Shielding - Major Application
Medical Facilities: Lead sheets (HSN 7804 19 00) are the primary material for X-ray room walls, CT scan facilities, and nuclear medicine departments. Standard thicknesses range from 1mm to 4mm depending on radiation energy levels.
Thickness Requirements (Typical):
| Application | Lead Thickness | Protection Level |
|---|---|---|
| Dental X-ray | 1-2 mm | Low energy radiation |
| General X-ray Room | 2-3 mm | Medium energy radiation |
| CT Scan Facility | 2-4 mm | High energy radiation |
| Nuclear Medicine | 3-6 mm | Gamma ray protection |
| Linear Accelerator | 4-8 mm | Very high energy |
GST Impact: Hospital construction involving radiation shielding has 18% GST on lead sheets, which can be claimed as Input Tax Credit (ITC) by hospitals registered under GST.
🚰 LEAD TUBES, PIPES & FITTINGS (HSN 7806)
HSN 7806 - Other Articles of Lead
| HSN Code | Description | GST Rate (2026) | Products |
|---|---|---|---|
| 7806 00 10 | Lead tubes and pipes; tube and pipe fittings | 18% | Lead pipes (chemical industry), lead tube fittings, lead elbows, couplings |
| 7806 00 20 | Lead anchors for rock-bolting or mine-roof supports | 18% | Mining anchors, tunnel support systems, rock bolt lead plugs |
| 7806 00 30 | Lead gaskets and lead washers | 18% | Lead gaskets (high-pressure applications), lead washers, sealing discs |
| 7806 00 90 | Other articles of lead | 18% | Lead containers, lead anodes, lead shot, lead weights, lead counterweights, radiation shields, lead roofing accessories |
🏗️ Lead Pipes - Historical to Modern Uses
- 🚫 Potable Water: NO LONGER USED due to lead toxicity concerns (replaced by CPVC/PPR pipes)
- ✅ Chemical Processing: Still widely used for corrosive acid drainage (sulfuric acid plants)
- ✅ Laboratory Drainage: Chemical labs use lead pipes for fume hood drains
- ✅ Industrial Waste: Corrosive waste drainage in electroplating, battery manufacturing
- ⚖️ Regulatory Note: BIS standards prohibit lead pipes for drinking water supply systems
⚙️ GST 2.0 Impact on Chapter 78 Lead Products
📊 Chapter 78: NO CHANGE in GST Rates (All Remain at 18%)
GST Rate Status (Updated Feb 2026):
Policy Rationale:
- ⚖️ Standard Rate Maintained: Lead classified as non-essential industrial material
- 💰 Revenue Protection: 18% rate on specialty metals maintained for government revenue
- 🔬 Industrial Classification: Unlike household items (steel/aluminum utensils at 5%), lead is purely industrial
- 🛡️ Safety Premium: Higher tax on toxic heavy metal discourages non-essential use
🔍 Lead vs Other Metals - GST Comparison
| Metal | Raw Material GST | Fabricated Articles GST | Policy Logic |
|---|---|---|---|
| Steel (Ch 72-73) | 5% | 5-18% | Construction essential, infrastructure support |
| Aluminium (Ch 76) | 18% | 5% (utensils) / 18% (industrial) | Household essentials get relief, industrial standard rate |
| Copper (Ch 74) | 18% | 18% | Non-ferrous specialty metal, standard rate |
| Lead (Ch 78) | 18% | 18% | Toxic heavy metal, purely industrial use |
| Zinc (Ch 79) | 18% | 18% | Non-ferrous specialty metal, standard rate |
| Tin (Ch 80) | 18% | 18% | Non-ferrous specialty metal, standard rate |
⚠️ Health & Safety: Lead Toxicity Awareness
Why Lead Remains at 18% GST:
- ☠️ Toxic Heavy Metal: Lead poisoning causes severe health issues (neurological damage, kidney problems)
- 🚫 No Household Use: Unlike steel/aluminum, lead has NO essential household applications
- 🏭 Industrial Only: Restricted to specialized industrial, medical shielding, battery manufacturing
- ♻️ Environmental Hazard: Requires careful disposal and recycling to prevent soil/water contamination
- ⚖️ Regulatory Restrictions: BIS/EPA regulations limit lead use in consumer products
- 💰 Tax Deterrent: Higher GST discourages non-essential use while allowing legitimate industrial applications
Banned/Restricted Lead Uses in India:
- ❌ Lead in drinking water pipes (replaced by plastic/copper)
- ❌ Lead in paints (BIS standard limits to <90 ppm)
- ❌ Lead solder in food containers
- ❌ Lead in toys and children's products
- ❌ Lead in cosmetics and traditional medicines
❓ Frequently Asked Questions (FAQs) - HSN Chapter 78
Q1: What is the GST rate on lead products in 2026?
Answer: ALL lead products under Chapter 78 attract uniform 18% GST (UNCHANGED in GST 2.0).
Complete Lead Products GST Rate List:
- 🔲 Unwrought lead (ingots, alloys): 18% GST
- 🔲 Lead waste and scrap: 18% GST
- 🔲 Lead bars, rods, wire: 18% GST
- 🔲 Lead sheets, plates, foil: 18% GST
- 🔲 Lead tubes, pipes, fittings: 18% GST
- 🔲 Other lead articles: 18% GST
Why Uniform 18% GST on Lead?
- ⚖️ Lead is classified as non-essential industrial material
- 🏭 No household applications (unlike steel/aluminum utensils)
- ☠️ Toxic heavy metal with health and environmental concerns
- 💰 Standard rate maintained for government revenue
- 🛡️ Higher tax discourages non-essential use
No Rate Changes in GST 2.0: While household steel and aluminum utensils received relief (12% → 5%), lead products remained at 18% as they serve only industrial/medical purposes.
Q2: What is the GST rate on lead sheets for X-ray room shielding?
Answer: Lead sheets for radiation shielding attract 18% GST (HSN 7804 19 00).
Medical Radiation Shielding Applications:
- 🏥 X-ray rooms: Lead sheets 2-3mm thickness → 18% GST
- 🏥 CT scan facilities: Lead sheets 2-4mm thickness → 18% GST
- 🏥 Nuclear medicine: Lead sheets 3-6mm thickness → 18% GST
- 🏥 Dental X-ray: Lead sheets 1-2mm thickness → 18% GST
- 🏥 Radiotherapy rooms: Lead sheets 4-8mm thickness → 18% GST
ITC Availability for Hospitals:
- ✅ GST-Registered Hospitals: Can claim full 18% Input Tax Credit (ITC) on lead sheets
- ✅ Construction/Renovation: ITC available if used for taxable healthcare services
- ❌ Non-GST Hospitals: Cannot claim ITC (effective cost = purchase price + 18% GST)
- 📋 Documentation Required: Tax invoices from lead sheet suppliers, construction contracts, AERB approval documents
Price Impact Example:
| Item | Specification | Base Price | GST (18%) | Total |
|---|---|---|---|---|
| Lead Sheet | 3mm × 4ft × 8ft | ₹15,000 | ₹2,700 | ₹17,700 |
| X-ray Room (200 sq ft) | Complete shielding | ₹1,50,000 | ₹27,000 | ₹1,77,000 |
Q3: What is the GST rate on lead-acid batteries?
Answer: Lead-acid batteries are NOT classified under Chapter 78 - they fall under Chapter 85 (HSN 8507) with different GST rates.
⚠️ Important Classification:
- ❌ Lead-acid batteries: HSN 8507 20 (NOT Chapter 78) → 28% GST (automotive) or 18% GST (industrial)
- ✅ Raw lead for batteries: HSN 7801 (Chapter 78) → 18% GST
- ✅ Lead battery scrap: HSN 7802 (Chapter 78) → 18% GST (if dismantled to extract lead only)
- ❌ Complete used batteries: HSN 8548 (e-waste) → 18% GST
Battery GST Rates by Type:
| Battery Type | HSN Code | GST Rate | Application |
|---|---|---|---|
| Lead-Acid (Automotive) | 8507 20 | 28% | Cars, bikes, trucks |
| Lead-Acid (Industrial) | 8507 20 | 18% | UPS, inverters, telecom |
| Lithium-Ion | 8507 60 | 18% | Phones, laptops, EVs |
| Other Batteries | 8507 80 | 18% | Alkaline, nickel-based |
Chapter 78 Only Covers: Raw lead materials, lead components, and lead scrap - NOT assembled batteries!
Q4: What is the GST rate on lead scrap and recycled lead?
Answer: Lead scrap and recycled lead attract 18% GST (HSN 7802 00 00).
Types of Lead Scrap at 18% GST:
- ♻️ Lead sheet scrap: Used radiation shielding, roofing lead
- ♻️ Lead cable scrap: Communication cable sheathing
- ♻️ Battery lead scrap: Extracted lead from dismantled batteries
- ♻️ Lead pipe scrap: Industrial drainage systems
- ♻️ Lead dross: Surface impurities from smelting
- ♻️ Lead turnings: Machining waste from lead fabrication
Lead vs Other Metal Scrap - GST Comparison:
| Metal Scrap | HSN Chapter | GST Rate | Policy Reason |
|---|---|---|---|
| Steel Scrap | Chapter 72 | 5% | Construction support, infrastructure boost |
| Aluminium Scrap | Chapter 76 | 18% | Non-ferrous specialty metal |
| Copper Scrap | Chapter 74 | 18% | Non-ferrous specialty metal |
| Lead Scrap | Chapter 78 | 18% | Toxic metal, environmental hazard |
| Zinc Scrap | Chapter 79 | 18% | Non-ferrous specialty metal |
Lead Recycling Industry Impact:
- ♻️ India's lead recycling industry processes ~300,000 tons annually
- 🔋 ~80% of lead production comes from recycled batteries
- 💰 18% GST on scrap increases input costs for secondary smelters
- ⚖️ ITC available for registered recyclers to offset output GST
Q5: Can I claim ITC on lead products purchased for business?
Answer: Yes, ITC on lead products is generally available for business use, subject to GST rules and usage restrictions.
✅ ITC Available (Common Scenarios):
- Radiation Shielding: Hospitals/clinics buying lead sheets for X-ray rooms (if providing taxable healthcare services)
- Manufacturing: Battery manufacturers buying unwrought lead (HSN 7801) for production
- Construction: Builders using lead sheets for soundproofing/waterproofing in commercial projects
- Chemical Industry: Plants buying lead pipes for acid drainage systems
- Recycling: Scrap dealers purchasing lead waste for recycling and resale
- Marine/Offshore: Shipyards using lead ballast, diving weights
❌ ITC Blocked/Restricted (Scenarios):
- Immovable Property: Lead embedded in building structure (permanent fixtures) - blocked under Section 17(5)(c) unless for plant/machinery
- Non-Taxable Supplies: If your output supplies are exempt/non-GST, ITC not available
- Personal Use: Lead products for non-business purposes
- Blocked Categories: Lead used in activities specifically blocked under Section 17(5)
Special Case: Hospital Construction ITC
- ⚖️ Debatable Area: ITC on X-ray room lead sheets during hospital construction
- ✅ Allowed View: If hospital provides taxable healthcare (18% GST services), ITC available
- ❌ Denied View: Some tax authorities consider it part of immovable property (blocked)
- 📋 Safe Approach: Treat as plant/machinery component (radiation safety equipment) to claim ITC
- 💡 Documentation: Maintain AERB approvals, separate contracts for radiation shielding installation
Pro Tip: Consult a GST expert for complex ITC scenarios involving lead products in construction/healthcare!
Q6: What HSN code should I use for lead sheets used in construction?
Answer: Use HSN 7804 19 00 for lead sheets of all thicknesses used in construction applications.
Lead Sheet Classification by Thickness:
- 📄 Thin Lead Foil (<0.2mm): HSN 7804 11 00 - 18% GST
- 📄 Standard Lead Sheets (>0.2mm): HSN 7804 19 00 - 18% GST
Common Construction Applications by Thickness:
| Thickness | Application | HSN Code |
|---|---|---|
| 0.5-1mm | Roofing flashing, weatherproofing | 7804 19 00 |
| 1-2mm | Dental X-ray shielding, soundproofing | 7804 19 00 |
| 2-3mm | General X-ray rooms, acoustic barriers | 7804 19 00 |
| 3-4mm | CT scan facilities, industrial shielding | 7804 19 00 |
| 4mm+ | Nuclear medicine, radiotherapy rooms | 7804 19 00 |
Invoice Description Best Practices:
- ✅ Specific: "Lead sheet 3mm × 4ft × 8ft for X-ray room shielding - HSN 7804 19 00 - 18% GST"
- ✅ Include: Thickness, dimensions, purity (if applicable), end-use
- ❌ Avoid: Vague descriptions like "lead material" or "metal sheets"
- 📋 Compliance: Accurate HSN codes prevent GST audit issues and ensure smooth ITC claims
Q7: Is lead powder for battery manufacturing taxed differently?
Answer: No, lead powder attracts the same 18% GST as other lead products (HSN 7804 20 00).
Lead Powder Classification:
- ⚡ Lead Powder (HSN 7804 20 00): 18% GST - used in battery paste manufacturing
- ⚡ Lead Flakes (HSN 7804 20 00): 18% GST - coating applications
- ⚡ Atomized Lead Powder: 18% GST - specialized industrial uses
Battery Manufacturing Input Costs:
| Raw Material | HSN Code | GST Rate | Use in Battery |
|---|---|---|---|
| Lead Powder | 7804 20 00 | 18% | Active material (paste) |
| Lead Antimony Alloy | 7801 91 00 | 18% | Grid casting |
| Sulfuric Acid | 2807 00 | 18% | Electrolyte |
| Plastic Containers | 3923 30 | 18% | Battery casing |
| Finished Battery | 8507 20 | 18-28% | Output product |
ITC Flow in Battery Manufacturing:
- 📥 Input: Buy lead powder at 18% GST (₹100 + ₹18 GST = ₹118)
- ⚙️ Process: Manufacture battery, claim ₹18 as ITC
- 📤 Output: Sell battery at 18-28% GST, offset input ITC
- 💰 Net Tax: Pay only incremental GST (output GST - input ITC)
Q8: What is the GST rate on lead used for soundproofing?
Answer: Lead sheets used for soundproofing attract 18% GST (HSN 7804 19 00), same as other lead sheets.
Acoustic Applications of Lead:
- 🔇 Recording Studios: Lead sheets in walls/ceilings for sound isolation - 18% GST
- 🔇 Cinema Halls: Lead-backed plasterboard for acoustic barriers - 18% GST on lead component
- 🔇 Industrial Noise Control: Lead blankets around machinery - 18% GST
- 🔇 Residential Soundproofing: Lead sheets between floors/walls - 18% GST
- 🔇 Vibration Dampening: Lead damping pads for machinery - 18% GST
Why Lead for Soundproofing?
- 🔊 High Density: 11.34 g/cm³ blocks sound transmission effectively
- 🔊 Mass Law: Heavier materials provide better sound insulation (STC ratings)
- 🔊 Limp Mass: Lead's flexibility prevents sound vibration resonance
- 🔊 Thin Profile: Achieves high acoustic performance in minimal thickness
- 🔊 No Resonance: Unlike steel, lead doesn't amplify vibrations
Alternative Soundproofing Materials (Comparison):
| Material | HSN Code | GST Rate | Acoustic Performance |
|---|---|---|---|
| Lead Sheets | 7804 19 00 | 18% | Excellent (high STC) |
| Acoustic Foam | 3921 13 | 18% | Good (absorption only) |
| Mass Loaded Vinyl | 3921 90 | 18% | Very good (safer alternative) |
| Concrete Blocks | 6810 19 | 28% | Excellent (but bulky) |
Health Note: Modern construction increasingly uses Mass Loaded Vinyl (MLV) instead of lead due to toxicity concerns, though lead remains superior for extreme soundproofing needs!
Q9: Are lead pipes still used in construction?
Answer: Lead pipes are NO LONGER used for drinking water but still serve specialized industrial/chemical applications at 18% GST (HSN 7806 00 10).
🚫 Banned/Discontinued Uses:
- ❌ Drinking Water Supply: Banned due to lead leaching toxicity (replaced by CPVC/PEX/copper)
- ❌ Household Plumbing: Not permitted under BIS standards for potable water
- ❌ Municipal Water Lines: Phase-out complete in India (legacy pipes being replaced)
- ⚠️ Health Risk: Lead poisoning causes neurological damage, especially in children
✅ Current Legitimate Uses (18% GST):
- 🏭 Chemical Industry: Sulfuric acid drainage in battery/fertilizer plants
- 🔬 Laboratory Drainage: Fume hood drain lines for corrosive chemicals
- ⚙️ Electroplating Units: Waste acid drainage systems
- 🏗️ Industrial Waste: Non-potable corrosive waste piping
- 🔋 Battery Manufacturing: Acid circulation systems
Why Lead Pipes Still Used in Chemical Industry:
| Advantage | Explanation |
|---|---|
| Acid Resistance | Lead forms protective sulfate layer in sulfuric acid environment |
| Corrosion Protection | Excellent resistance to most acids, alkalis, saltwater |
| Longevity | Can last 50+ years in chemical applications |
| Flexibility | Accommodates thermal expansion without cracking |
| Easy Joining | Simple welding/wiping techniques for leak-proof joints |
Replacement Materials for Drinking Water:
- ✅ CPVC Pipes: 18% GST, safe for hot/cold water
- ✅ PPR Pipes: 18% GST, excellent for plumbing
- ✅ Copper Pipes: 18% GST, durable and antimicrobial
- ✅ PEX Pipes: 18% GST, flexible and freeze-resistant
Q10: How is refined lead different from lead alloys for GST classification?
Answer: Refined lead and lead alloys have separate HSN codes but same 18% GST rate, distinguished by purity and alloying elements.
Lead Classification by Purity/Composition:
| Type | HSN Code | Purity/Composition | GST Rate | Applications |
|---|---|---|---|---|
| Refined Lead | 7801 10 00 | ≥99.9% pure | 18% | Chemical processing, high-purity needs |
| Lead-Antimony | 7801 91 00 | 2-12% antimony | 18% | Battery grids, hard lead products |
| Lead Bullion | 7801 99 10 | 95-98% pure (unrefined) | 18% | Intermediate smelting product |
| Other Alloys | 7801 99 90 | Calcium, tin, arsenic additions | 18% | Specialized applications |
Common Lead Alloys and Their Uses:
- 🔋 Lead-Antimony (2-6% Sb): Battery grids (higher cycle life, deep discharge tolerance)
- 🔋 Lead-Calcium (0.03-0.1% Ca): Maintenance-free batteries (lower water loss)
- 🔨 Lead-Tin (up to 50% Sn): Solder alloys, type metal, pewter
- 🎯 Lead-Arsenic (0.5-2% As): Shot/ammunition (increased hardness)
- 🔧 Terne Metal (3-15% Sn): Coated steel sheets (corrosion protection)
Why Different HSN Codes Matter:
- 📊 Import/Export: Customs duty rates may vary by HSN code
- 📋 Quality Specifications: Different standards apply to refined vs alloyed lead
- 💰 Pricing: Refined lead commands premium over alloys/bullion
- 🔍 Audit Trail: Accurate classification prevents GST audit complications
- ✅ ITC Claims: Proper HSN codes ensure smooth Input Tax Credit processing
Invoice Best Practice: Always specify lead type, purity %, and alloying elements for accurate HSN classification!
🔗 Explore Related HSN Chapters
💡 Key Takeaways - HSN Chapter 78
- 🔲 Uniform 18% GST on all lead products (unwrought, scrap, sheets, pipes, articles)
- 🏥 Medical Shielding: Lead sheets for X-ray rooms at 18% GST, ITC available for hospitals
- 🔋 Batteries NOT Included: Lead-acid batteries under Chapter 85 (HSN 8507), not Chapter 78
- ♻️ Lead Scrap: 18% GST (higher than steel scrap at 5% due to toxic nature)
- 🚫 Water Pipes Banned: Lead pipes not permitted for drinking water (only industrial acid drainage)
- ☠️ Toxic Material: Higher GST reflects health/environmental concerns
- 📋 Classification: HSN 7801-7806 covers all lead forms and articles
- ⚖️ No GST 2.0 Changes: Rates remained stable at 18% (no household applications)
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