What products are classified under HSN 74101100 ?
It includes Backed Copper Alloy Foil
HSN Code 74101100 represents Not backed : Of refined copper under GST classification. This code helps businesses identify Not backed : Of refined copper correctly for billing, taxation, and trade. With HSN Code 74101100, companies can avoid errors in invoices, simplify compliance, and enable hassle-free import/export of Not backed : Of refined copper.
HSN Code 74101100 relates to the following description:
| Chapter Number | Chapter Name | Sub Chapter Number | Sub Chapter Name | Description of Goods | CGST (%) |
SGST (%) |
IGST (%) |
CESS (%) |
|---|---|---|---|---|---|---|---|---|
| 74 | Copper and articles thereof | 7410 | Copper foil (whether or not printed or backed with paper, paperboard, plastics or similar backing materials) of a thickness (excluding any backing) not exceeding 0.12.5 mm | Not backed : Of refined copper | 9% | 9% | 18% | 0% |
| 74 | Copper and articles thereof | 7410 | Copper foil (whether or not printed or backed with paper, paperboard, plastics or similar backing materials) of a thickness (excluding any backing) not exceeding 0.12.5 mm | Not backed : Of refined copper | 9% | 9% | 18% | 0% |
Description of goods
Not backed : Of refined copper
Chapter
74 – Copper and articles thereof
Sub Chapter
7410 – Copper foil (whether or not printed or backed with paper, paperboard, plastics or similar backing materials) of a thickness (excluding any backing) not exceeding 0.12.5 mm
Description of goods
Not backed : Of refined copper
Chapter
74 – Copper and articles thereof
Sub Chapter
7410 – Copper foil (whether or not printed or backed with paper, paperboard, plastics or similar backing materials) of a thickness (excluding any backing) not exceeding 0.12.5 mm
Not backed : Of refined copper does not include products with the following descriptions:
| HSN Code | Description |
|---|---|
| Not backed : Of copper alloys | |
| Not backed : Of copper alloys | |
| Backed : Of refined copper | |
| Backed : Of refined copper | |
| Backed : Of copper alloys | |
| Backed : Of copper alloys |
Not backed : Of copper alloys
Not backed : Of copper alloys
Backed : Of refined copper
Backed : Of refined copper
Backed : Of copper alloys
Backed : Of copper alloys
It includes Backed Copper Alloy Foil
Under HSN 74101100, Not backed : Of refined copper attracts Varies when sold in taxable form. Describe the exact form on the invoice.
If your outward supply is taxable, eligible ITC is available subject to general restrictions. For exempt/Nil supplies, reverse credit per Rule 42.
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.
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.
Use separate invoice lines per HSN and apply the correct rate per line (e.g., Varies for Not backed : Of refined copper; Nil for exempt items if applicable).
Use the exact HSN and describe the form/grade. For multi‑line invoices, apply the rate per line to avoid wrong tax collection.
The above does not constitute professional advice or a formal recommendation. We recommend consulting a professional tax consultant before acting on the information contained in this piece of content.