--- title: "7804 HSN Code | HSN Code for Lead sheets and powders in India" description: "Know more about 7804 HSN Code with BUSY Accounting - HSN Tariff, GST Rates and case laws related to chapter 7804 covering Lead sheets and powders." canonical: "https://busy.in/hsn/sub-chapter-7804/" --- # HSN Sub-chapter 7804: Lead sheets and powders Lead plates, sheets, strip and foil; lead powders and flakes Part of [Chapter 78: Lead & Articles](https://busy.in/hsn/chapter-78/). - Current GST rate: 18% - Earlier GST rate: 18% ## HSN codes | Code | Title | | --- | --- | | 78041110 | [Sheets/Strips (≤0.2mm)](https://busy.in/hsn/hsn-78041110/) | | 78041120 | [Foil (≤0.2mm)](https://busy.in/hsn/hsn-78041120/) | | 78041910 | [Plates, sheets, strip and foil : Other : Plates](https://busy.in/hsn/hsn-78041910/) | | 78041990 | [Plates, sheets, strip and foil : Other : Other](https://busy.in/hsn/hsn-78041990/) | | 78042000 | [Powders And Flakes](https://busy.in/hsn/hsn-78042000/) | ## Frequently asked questions ### What products are classified under HSN 7804 It includes Lead sheets and powders ### How do I bill a kit or combo that includes Lead sheets and powders? Prefer separate lines per item with its HSN so each component follows its own tax treatment. If it is a naturally bundled supply, identify the principal supply and tax the whole bundle accordingly. ### If I repair and return Lead sheets and powders, how should I charge GST? Repair/service is a service supply (SAC). Parts and materials used are goods and may be billed separately with HSN. Mention both lines clearly to avoid mixing service and goods values. ### Can reverse charge ever apply to transactions involving Lead sheets and powders? Reverse charge in goods is notified only for specific categories. Most regular B2B sales of Lead sheets and powders are forward charge. Check the current notifications for any special cases before deciding. ### How should I document Lead sheets and powders sent for job work? Use a delivery challan for sending Lead sheets and powders to the job worker. Declare movement in your records and reconcile when the goods return. If the job worker raises a service invoice, classify it under SAC; your goods remain under the original HSN. ### Any import/export nuance for Lead sheets and powders? Exports are zero‑rated (with or without payment of IGST) subject to LUT/refund conditions. Imports may attract customs duties in addition to GST. Keep HSN‑wise description consistent across invoice, shipping bill and BOE. ### What misclassification mistakes happen with Lead sheets and powders? Using a broad or incorrect HSN, ignoring material/form (e.g., raw vs processed), or mixing goods and services on one line. Always match wording to the HSN Notes and keep a classification working paper. ## India's trade performance: HSN Sub-Chapter 7804 (FY 2024-25) Source: TradeStat EIDB, Ministry of Commerce & Industry. Values in ₹ Crore (FY 2018-19 to FY 2024-25). - Exports: ₹40 Cr (+4.84% YoY) — 0.0011% of India's total exports - Imports: ₹26 Cr (+47.49% YoY) — 0.0004% of India's total imports - Trade balance: ₹14 Cr (Surplus); surplus rank #473 of 1233 sub-chapters - Share of Chapter 78: 0.49% of its exports; import side 0.24% - Rank within Chapter 78: #2 of 4 by export value; import-side #3 ### Key metrics - Export CAGR: 2.33% (FY 2018-19 to FY 2024-25, 7 fiscal years) - National export rank: #940 of 1233 sub-chapters by export value (FY 2024-25) - Peak growth year: +53.42% in FY 2019-20 - Contribution to Ch. 78: 0.49% of its exports (FY 2024-25) ## India export-import trade statistics: HSN Sub-Chapter 7804 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 Ch. 78 | Imports (₹ Cr) | Imp share | Imp YoY | Imp % of Ch. 78 | Trade balance | Exp rank | | --- | --- | --- | --- | --- | --- | --- | --- | --- | --- | --- | | FY 2018-19 | 34.54 | 0.0015% | — | 1.22% | 15.44 | 0.0004% | — | 0.28% | +19.10 | #880 | | FY 2019-20 | 52.99 | 0.0024% | +53.42% | 2.01% | 15.59 | 0.0005% | +0.97% | 0.31% | +37.40 | #833 | | FY 2020-21 | 62.93 | 0.0029% | +18.76% | 2.43% | 17.07 | 0.0006% | +9.49% | 0.37% | +45.86 | #804 | | FY 2021-22 | 46.08 | 0.0015% | −26.78% | 1.14% | 20.84 | 0.0005% | +22.09% | 0.39% | +25.24 | #888 | | FY 2022-23 | 43.85 | 0.0012% | −4.84% | 1.13% | 14.24 | 0.0002% | −31.67% | 0.23% | +29.61 | #913 | | FY 2023-24 | 37.83 | 0.0010% | −13.73% | 0.58% | 17.73 | 0.0003% | +24.51% | 0.20% | +20.10 | #940 | | FY 2024-25 | 39.66 | 0.0011% | +4.84% | 0.49% | 26.15 | 0.0004% | +47.49% | 0.24% | +13.51 | #940 | - CAGR (7-year): exports 2.33%/yr, imports 9.18%/yr (consistently Surplus) ## Key trade insights: HSN Sub-Chapter 7804 export-import analysis ### Consistent export growth: 2.33% CAGR over 7 years India's exports under HSN Sub-Chapter 7804 have grown at a compound annual rate of 2.33% over 7 fiscal years, rising from ₹34.54 Crore in FY 2018-19 to ₹39.66 Crore in FY 2024-25. ### HSN Sub-Chapter 7804 ranked #940 among all 1233 sub-chapters by export value In FY 2024-25, HSN Sub-Chapter 7804 ranks #940 out of 1233 sub-chapters by total export value. Within Chapter 78, it ranks #2 of 4. By trade surplus, it ranks #473 of 1233. ### FY 2019-20 was the strongest growth year for HSN Sub-Chapter 7804 exports The strongest single-year export movement for HSN Sub-Chapter 7804 was recorded in FY 2019-20, when exports surged by 53.42% over the prior year. ### India maintains a trade surplus of ₹13.51 Crore in HSN Sub-Chapter 7804 goods In FY 2024-25, India's exports of ₹39.66 Cr exceeded imports of ₹26.15 Cr, resulting in a trade surplus of ₹13.51 Crore — ranking #473 of 1233 by surplus magnitude. ### Import growth of 9.18% CAGR signals stable import dependency for Lead sheets and powders India's imports under HSN Sub-Chapter 7804 have grown at 9.18% CAGR, reaching ₹26.15 Crore in FY 2024-25. ### HSN Sub-Chapter 7804 contributes 0.49% of Chapter 78 exports — ranked #2 Among the 4 sub-chapters under Chapter 78, HSN Sub-Chapter 7804 ranks #2 by export value — accounting for 0.49% of the chapter's total exports in FY 2024-25. On the import side, it holds 0.24% share (rank #3). ## Related Sub-Chapters in Chapter 78 Ranked by export value (FY 2024-25). | Rank | HSN Sub-Chapter | Exports (FY 2024-25) | | --- | --- | --- | | #1 | [HSN Sub-Chapter 7801: Unwrought Lead](https://busy.in/hsn/sub-chapter-7801/) | ₹7,959 Cr | | #2 | HSN Sub-Chapter 7804: Lead sheets and powders (this hsn sub-chapter) | ₹40 Cr | | #3 | [HSN Sub-Chapter 7806: Other lead articles](https://busy.in/hsn/sub-chapter-7806/) | ₹15 Cr | | — | [HSN Sub-Chapter 7802: Lead waste & scrap](https://busy.in/hsn/sub-chapter-7802/) | Nil | ## Other sub-chapters | Code | Title | | --- | --- | | 7801 | [Unwrought Lead](https://busy.in/hsn/sub-chapter-7801/) | | 7802 | [Lead waste & scrap](https://busy.in/hsn/sub-chapter-7802/) | | 7806 | [Other lead articles](https://busy.in/hsn/sub-chapter-7806/) |