What products are classified under HSN 76012040 ?
It includes Aluminium waste and scrap: Other waste and scrap
HSN Code 76012040 represents Aluminium alloys, wire rods under GST classification. This code helps businesses identify Aluminium alloys, wire rods correctly for billing, taxation, and trade. With HSN Code 76012040, companies can avoid errors in invoices, simplify compliance, and enable hassle-free import/export of Aluminium alloys, wire rods.
HSN Code 76012040 relates to the following description:
| Chapter Number | Chapter Name | Sub Chapter Number | Sub Chapter Name | Description of Goods | CGST (%) |
SGST (%) |
IGST (%) |
CESS (%) |
|---|---|---|---|---|---|---|---|---|
| 76 | Aluminium and articles thereof | 7601 | Unwrought aluminium | Aluminium alloys : Wire rods | 9% | 9% | 18% | 0% |
| 76 | Aluminium and articles thereof | 7601 | Unwrought aluminium | Aluminium alloys : Wire rods | 9% | 9% | 18% | 0% |
Aluminium alloys, wire rods does not include products with the following descriptions:
| HSN Code | Description |
|---|---|
| Aluminium, not alloyed : Ingots | |
| Aluminium, not alloyed : Ingots | |
| Aluminium, not alloyed : Billets | |
| Aluminium, not alloyed : Billets | |
| Aluminium, not alloyed : Wire bars | |
| Aluminium, not alloyed : Wire bars | |
| Aluminium, not alloyed : Wire rods | |
| Aluminium, not alloyed : Wire rods | |
| Aluminium, not alloyed : Other | |
| Aluminium, not alloyed : Other | |
| Aluminium alloys : Ingots | |
| Aluminium alloys : Ingots | |
| Aluminium alloys : Billets | |
| Aluminium alloys : Billets | |
| Aluminium alloys : Wire bars | |
| Aluminium alloys : Wire bars | |
| Aluminium alloys : Other | |
| Aluminium alloys : Other |
Aluminium, not alloyed : Ingots
Aluminium, not alloyed : Ingots
Aluminium, not alloyed : Billets
Aluminium, not alloyed : Billets
Aluminium, not alloyed : Wire bars
Aluminium, not alloyed : Wire bars
Aluminium, not alloyed : Wire rods
Aluminium, not alloyed : Wire rods
Aluminium, not alloyed : Other
Aluminium, not alloyed : Other
Aluminium alloys : Ingots
Aluminium alloys : Ingots
Aluminium alloys : Billets
Aluminium alloys : Billets
Aluminium alloys : Wire bars
Aluminium alloys : Wire bars
Aluminium alloys : Other
Aluminium alloys : Other
It includes Aluminium waste and scrap: Other waste and scrap
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.
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.
If your outward supply is taxable, eligible ITC is available subject to general restrictions. For exempt/Nil supplies, reverse credit per Rule 42.
Use separate invoice lines per HSN and apply the correct rate per line (e.g., Varies for Aluminium alloys, wire rods; Nil for exempt items if applicable).
Under HSN 76012040, Aluminium alloys, wire rods attracts Varies when sold in taxable form. Describe the exact form on the invoice.
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.