HSN code 78 is
a 2-digit Harmonized System of Nomenclature (HSN) code used in India for GST classification.
It covers: Lead and articles thereof.
This code falls under Chapter 78
(Lead) of the Indian GST tariff.
The applicable GST rate is 18%
(CGST 9% + SGST 9% for intra-state, or IGST 18% for inter-state transactions).
Who needs this code? Any GST-registered business supplying
goods classified under this
HSN code must quote it on their tax invoices.
Turnover above ₹5 crore requires 6-digit codes;
exporters must use 8-digit HSN codes.
Frequently Asked Questions
What is HSN code 78?
HSN 78 refers to: Lead and articles thereof. It belongs to Chapter 78 (Lead) of the GST tariff.
What is the GST rate for HSN code 78?
The GST rate for HSN code 78 is 18% — CGST 9% + SGST 9% for intra-state, or IGST 18% for inter-state supply.
Is HSN code 78 mandatory on invoices?
Yes. If your business supplies goods/services under this code, you must quote the HSN/SAC code on GST invoices. Businesses with turnover below ₹5 crore use 4-digit HSN; above ₹5 crore use 6-digit; exporters use 8-digit.
What chapter does HSN code 78 belong to?
HSN code 78 belongs to Chapter 78 of the GST tariff, which covers Lead.
