--- title: "HSN Code for Aluminium waste and scrap: Other waste and scrap | HSN 76020090 GST Rate" description: "Find HSN and GST Rates for 76020090 related to Aluminium waste and scrap: Other waste and scrap with BUSY Accounting - The reliable source for HSN and GST details in India." canonical: "https://busy.in/hsn/hsn-76020090/" --- # HSN Code 76020090: Aluminium waste and scrap: Other waste and scrap - [Section 15: Guide to HSN Section 15](https://busy.in/hsn/section-15/) - [Chapter 76: Aluminium & Similar Articles](https://busy.in/hsn/chapter-76/) - [Sub-chapter 7602: Aluminium waste & scrap](https://busy.in/hsn/sub-chapter-7602/) ## GST rates | Description | CGST | SGST | IGST | CESS | | --- | --- | --- | --- | --- | | Aluminium waste and scrap : Other waste and scrap | 9% | 9% | 18% | 0% | ## Frequently asked questions ### What products are classified under HSN 76020090 ? It includes Powders of lamellar structure; flakes ### Does packaging or labelling change the GST for Aluminium waste and scrap: Other waste and scrap? 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 Aluminium waste and scrap: Other waste and scrap is sold with other items? Use separate invoice lines per HSN and apply the correct rate per line (e.g., Varies for Aluminium waste and scrap: Other waste and scrap; Nil for exempt items if applicable). ### Any common misclassification issue with Aluminium waste and scrap: Other waste and scrap? Use the exact HSN and describe the form/grade. For multi‑line invoices, apply the rate per line to avoid wrong tax collection. ### How much GST applies to Aluminium waste and scrap: Other waste and scrap? Under HSN 76020090, Aluminium waste and scrap: Other waste and scrap attracts Varies when sold in taxable form. Describe the exact form on the invoice. ### Do e‑way bill and e‑invoice apply for 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. ### Can we claim ITC on inputs used to trade Aluminium waste and scrap: Other waste and scrap? If your outward supply is taxable, eligible ITC is available subject to general restrictions. For exempt/Nil supplies, reverse credit per Rule 42. ## India's trade performance: HSN Code 76020090 (FY 2024-25) Source: TradeStat EIDB, Ministry of Commerce & Industry. Values in ₹ Crore (FY 2018-19 to FY 2024-25). - Exports: ₹144 Cr (+35.39% YoY) — 0.0039% of India's total exports - Imports: ₹10 Cr (+635.82% YoY) — 0.0002% of India's total imports - Trade balance: ₹134 Cr (Surplus); surplus rank #1401 of 12657 HSN codes - Share of Sub-Chapter 7602: 63.03% of its exports; import side 0.03% - Rank within Sub-Chapter 7602: #1 of 2 by export value; import-side #2 ### Key metrics - Export CAGR: 26.37% (FY 2018-19 to FY 2024-25, 7 fiscal years) - National export rank: #2210 of 12657 HSN codes by export value (FY 2024-25) - Peak growth year: +143.23% in FY 2021-22 - Contribution to Sub-Ch. 7602: 63.03% of its exports (FY 2024-25) ## India export-import trade statistics: HSN Code 76020090 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. 7602 | Imports (₹ Cr) | Imp share | Imp YoY | Imp % of Sub-Ch. 7602 | Trade balance | Exp rank | | --- | --- | --- | --- | --- | --- | --- | --- | --- | --- | --- | | FY 2018-19 | 35.27 | 0.0015% | — | 49.33% | 9.37 | 0.0003% | — | 0.05% | +25.90 | #3366 | | FY 2019-20 | 36.70 | 0.0017% | +4.05% | 55.95% | 5.58 | 0.0002% | −40.45% | 0.04% | +31.12 | #3317 | | FY 2020-21 | 41.38 | 0.0019% | +12.75% | 69.17% | 3.52 | 0.0001% | −36.92% | 0.02% | +37.86 | #3206 | | FY 2021-22 | 100.65 | 0.0032% | +143.23% | 62.73% | 7.48 | 0.0002% | +112.50% | 0.03% | +93.17 | #2403 | | FY 2022-23 | 90.40 | 0.0025% | −10.18% | 52.60% | 2.22 | 0.0000% | −70.32% | 0.01% | +88.18 | #2678 | | FY 2023-24 | 106.09 | 0.0029% | +17.36% | 62.00% | 1.34 | 0.0000% | −39.64% | 0.00% | +104.75 | #2500 | | FY 2024-25 | 143.63 | 0.0039% | +35.39% | 63.03% | 9.86 | 0.0002% | +635.82% | 0.03% | +133.77 | #2210 | - CAGR (7-year): exports 26.37%/yr, imports 0.85%/yr (consistently Surplus) ## Key trade insights: HSN Code 76020090 export-import analysis ### Consistent export growth: 26.37% CAGR over 7 years India's exports under HSN Code 76020090 have grown at a compound annual rate of 26.37% over 7 fiscal years, rising from ₹35.27 Crore in FY 2018-19 to ₹143.63 Crore in FY 2024-25. ### HSN Code 76020090 ranked #2210 among all 12657 HSN codes by export value In FY 2024-25, HSN Code 76020090 ranks #2210 out of 12657 HSN codes by total export value. Within Sub-Chapter 7602, it ranks #1 of 2. By trade surplus, it ranks #1401 of 12657. ### FY 2021-22 was the strongest growth year for HSN Code 76020090 exports The strongest single-year export movement for HSN Code 76020090 was recorded in FY 2021-22, when exports surged by 143.23% over the prior year. ### India maintains a trade surplus of ₹133.77 Crore in HSN Code 76020090 goods In FY 2024-25, India's exports of ₹143.63 Cr exceeded imports of ₹9.86 Cr, resulting in a trade surplus of ₹133.77 Crore — ranking #1401 of 12657 by surplus magnitude. ### Import growth of 0.85% CAGR signals stable import dependency for Aluminium waste and scrap: Other waste and scrap India's imports under HSN Code 76020090 have grown at 0.85% CAGR, reaching ₹9.86 Crore in FY 2024-25. ### HSN Code 76020090 contributes 63.03% of Sub-Chapter 7602 exports — ranked #1 Among the 2 HSN codes under Sub-Chapter 7602, HSN Code 76020090 ranks #1 by export value — accounting for 63.03% of the sub-chapter's total exports in FY 2024-25. On the import side, it holds 0.03% share (rank #2). ## Related HSN Codes in Sub-Chapter 7602 Ranked by export value (FY 2024-25). | Rank | HSN Code | Exports (FY 2024-25) | | --- | --- | --- | | #1 | HSN Code 76020090: Aluminium waste and scrap: Other waste and scrap (this hsn code) | ₹144 Cr | | #2 | [HSN Code 76020010: Aluminium Waste And Scrap](https://busy.in/hsn/hsn-76020010/) | ₹84 Cr |