---
title: "HSN Code for Powders And Flakes | HSN 78042000 GST Rate"
description: "Find HSN and GST Rates for 78042000 related to Powders And Flakes with BUSY Accounting - The reliable source for HSN and GST details in India."
canonical: "https://busy.in/hsn/hsn-78042000/"
---

# HSN Code 78042000: Powders And Flakes

- [Section 15: Guide to HSN Section 15](https://busy.in/hsn/section-15/)
- [Chapter 78: Lead & Articles](https://busy.in/hsn/chapter-78/)
- [Sub-chapter 7804: Lead sheets and powders](https://busy.in/hsn/sub-chapter-7804/)

## GST rates

| Description | CGST | SGST | IGST | CESS |
| --- | --- | --- | --- | --- |
| Powders and flakes | 9% | 9% | 18% | 0% |

## Frequently asked questions

### What products are classified under HSN 78042000 ?

It includes Other Articles Of Lead | Other

### How much GST applies to Powders And Flakes?

Under HSN 78042000, Powders And Flakes attracts Varies when sold in taxable form. Describe the exact form on the invoice.

### Any common misclassification issue with Powders And Flakes?

Use the exact HSN and describe the form/grade. For multi‑line invoices, apply the rate per line to avoid wrong tax collection.

### Can we claim ITC on inputs used to trade Powders And Flakes?

If your outward supply is taxable, eligible ITC is available subject to general restrictions. For exempt/Nil supplies, reverse credit per Rule 42.

### Do e‑way bill and e‑invoice apply for Powders And Flakes?

e‑Way bill is needed above ₹50,000 consignment value (subject to exemptions). e‑Invoicing is turnover‑based (presently AATO > ₹5 crore) for B2B supplies.

### Does packaging or labelling change the GST for Powders And Flakes?

For food/agri items, GST can be 5% when not fresh/chilled and sold as pre‑packaged & labelled; otherwise often Nil. For non‑food items, rates depend on the specific sub‑heading.

### How should mixed supplies be billed when Powders And Flakes is sold with other items?

Use separate invoice lines per HSN and apply the correct rate per line (e.g., Varies for Powders And Flakes; Nil for exempt items if applicable).

## India's trade performance: HSN Code 78042000 (FY 2024-25)

Source: TradeStat EIDB, Ministry of Commerce & Industry. Values in ₹ Crore (FY 2018-19 to FY 2024-25).

- Exports: ₹10 Cr (−10.69% YoY) — 0.0003% of India's total exports
- Imports: ₹11 Cr (+141.92% YoY) — 0.0002% of India's total imports
- Trade balance: −₹1 Cr (Deficit); surplus rank #8028 of 12657 HSN codes
- Share of Sub-Chapter 7804: 24.43% of its exports; import side 42.37%
- Rank within Sub-Chapter 7804: #2 of 5 by export value; import-side #1

### Key metrics

- Export CAGR: -2.64% (FY 2018-19 to FY 2024-25, 7 fiscal years)
- National export rank: #5811 of 12657 HSN codes by export value (FY 2024-25)
- Peak growth year: +24.06% in FY 2021-22
- Contribution to Sub-Ch. 7804: 24.43% of its exports (FY 2024-25)

## India export-import trade statistics: HSN Code 78042000

7-year export and import data, FY 2018-19 to FY 2024-25, in ₹ Crore. Source: Ministry of Commerce & Industry, TradeStat EIDB.

| FY | Exports (₹ Cr) | Exp share | Exp YoY | Exp % of Sub-Ch. 7804 | Imports (₹ Cr) | Imp share | Imp YoY | Imp % of Sub-Ch. 7804 | Trade balance | Exp rank |
| --- | --- | --- | --- | --- | --- | --- | --- | --- | --- | --- |
| FY 2018-19 | 11.38 | 0.0005% | — | 32.95% | < ₹1 Crore | 0.0000% | — | 0.06% | +11.37 | #4845 |
| FY 2019-20 | 10.14 | 0.0005% | −10.90% | 19.14% | < ₹1 Crore | 0.0000% | +200.00% | 0.19% | +10.11 | #4990 |
| FY 2020-21 | 9.89 | 0.0005% | −2.47% | 15.72% | 2.67 | 0.0001% | +8,800.00% | 15.64% | +7.22 | #5096 |
| FY 2021-22 | 12.27 | 0.0004% | +24.06% | 26.63% | 9.38 | 0.0002% | +251.31% | 45.01% | +2.89 | #5218 |
| FY 2022-23 | 14.31 | 0.0004% | +16.63% | 32.63% | < ₹1 Crore | 0.0000% | −99.89% | 0.07% | +14.30 | #5138 |
| FY 2023-24 | 10.85 | 0.0003% | −24.18% | 28.68% | 4.58 | 0.0001% | +45,700.00% | 25.83% | +6.27 | #5635 |
| FY 2024-25 | 9.69 | 0.0003% | −10.69% | 24.43% | 11.08 | 0.0002% | +141.92% | 42.37% | −1.39 | #5811 |

- CAGR (7-year): exports -2.64%/yr, imports 221.68%/yr (consistently Deficit)

## Key trade insights: HSN Code 78042000 export-import analysis

### Export decline: -2.64% CAGR over 7 years

India's exports under HSN Code 78042000 have declined at a compound annual rate of -2.64% over 7 fiscal years, falling from ₹11.38 Crore in FY 2018-19 to ₹9.69 Crore in FY 2024-25.

### HSN Code 78042000 ranked #5811 among all 12657 HSN codes by export value

In FY 2024-25, HSN Code 78042000 ranks #5811 out of 12657 HSN codes by total export value. Within Sub-Chapter 7804, it ranks #2 of 5. By trade surplus, it ranks #8028 of 12657.

### FY 2021-22 was the strongest growth year for HSN Code 78042000 exports

The strongest single-year export movement for HSN Code 78042000 was recorded in FY 2021-22, when exports surged by 24.06% over the prior year.

### India records a trade deficit of ₹1.39 Crore in HSN Code 78042000 goods

In FY 2024-25, India's imports of ₹11.08 Cr exceeded exports of ₹9.69 Cr, resulting in a trade deficit of ₹1.39 Crore — ranking #8028 of 12657 by surplus magnitude.

### Import growth of 221.68% CAGR signals rising demand for Powders And Flakes

India's imports under HSN Code 78042000 have grown at 221.68% CAGR, reaching ₹11.08 Crore in FY 2024-25.

### HSN Code 78042000 contributes 24.43% of Sub-Chapter 7804 exports — ranked #2

Among the 5 HSN codes under Sub-Chapter 7804, HSN Code 78042000 ranks #2 by export value — accounting for 24.43% of the sub-chapter's total exports in FY 2024-25. On the import side, it holds 42.37% share (rank #1).

## Related HSN Codes in Sub-Chapter 7804

Ranked by export value (FY 2024-25).

| Rank | HSN Code | Exports (FY 2024-25) |
| --- | --- | --- |
| #1 | [HSN Code 78041910: Plates, sheets, strip and foil : Other : Plates](https://busy.in/hsn/hsn-78041910/) | ₹20 Cr |
| #2 | HSN Code 78042000: Powders And Flakes (this hsn code) | ₹10 Cr |
| #3 | [HSN Code 78041990: Plates, sheets, strip and foil : Other : Other](https://busy.in/hsn/hsn-78041990/) | ₹7 Cr |
| #4 | [HSN Code 78041110: Sheets/Strips (≤0.2mm)](https://busy.in/hsn/hsn-78041110/) | ₹3 Cr |
| #5 | [HSN Code 78041120: Foil (≤0.2mm)](https://busy.in/hsn/hsn-78041120/) | < ₹1 Crore |