--- title: "HSN Code for Aluminium Tea Chest Lining (Rolled, Not Backed) | HSN 76071110 GST Rate" description: "Find HSN and GST Rates for 76071110 related to Aluminium Tea Chest Lining (Rolled, Not Backed) with BUSY Accounting - The reliable source for HSN and GST details in India." canonical: "https://busy.in/hsn/hsn-76071110/" --- # HSN Code 76071110: Aluminium Tea Chest Lining (Rolled, Not Backed) - [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 7607: Aluminium foil](https://busy.in/hsn/sub-chapter-7607/) ## GST rates | Description | CGST | SGST | IGST | CESS | | --- | --- | --- | --- | --- | | Not backed : Rolled but not further worked : Ordinarily used for tea chest lining | 9% | 9% | 18% | 0% | ## Frequently asked questions ### What products are classified under HSN 76071110 ? It includes Not backed : Other : Other : Plain ### Any common misclassification issue with Aluminium Tea Chest Lining (Rolled, Not Backed)? 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 Tea Chest Lining (Rolled, Not Backed)? Under HSN 76071110, Aluminium Tea Chest Lining (Rolled, Not Backed) attracts Varies when sold in taxable form. Describe the exact form on the invoice. ### Can we claim ITC on inputs used to trade Aluminium Tea Chest Lining (Rolled, Not Backed)? If your outward supply is taxable, eligible ITC is available subject to general restrictions. For exempt/Nil supplies, reverse credit per Rule 42. ### How should mixed supplies be billed when Aluminium Tea Chest Lining (Rolled, Not Backed) is sold with other items? Use separate invoice lines per HSN and apply the correct rate per line (e.g., Varies for Aluminium Tea Chest Lining (Rolled, Not Backed); Nil for exempt items if applicable). ### Does packaging or labelling change the GST for Aluminium Tea Chest Lining (Rolled, Not Backed)? 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. ### Do e‑way bill and e‑invoice apply for Aluminium Tea Chest Lining (Rolled, Not Backed)? 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. ## India's trade performance: HSN Code 76071110 (FY 2024-25) Source: TradeStat EIDB, Ministry of Commerce & Industry. Values in ₹ Crore (FY 2018-19 to FY 2024-25). - Exports: ₹48 Cr (−8.81% YoY) — 0.0013% of India's total exports - Imports: ₹124 Cr (+57.46% YoY) — 0.0020% of India's total imports - Trade balance: −₹76 Cr (Deficit); surplus rank #10571 of 12657 HSN codes - Share of Sub-Chapter 7607: 2.03% of its exports; import side 1.72% - Rank within Sub-Chapter 7607: #6 of 11 by export value; import-side #6 ### Key metrics - Export CAGR: 11.63% (FY 2018-19 to FY 2024-25, 7 fiscal years) - National export rank: #3679 of 12657 HSN codes by export value (FY 2024-25) - Peak growth year: +93.97% in FY 2022-23 - Contribution to Sub-Ch. 7607: 2.03% of its exports (FY 2024-25) ## India export-import trade statistics: HSN Code 76071110 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. 7607 | Imports (₹ Cr) | Imp share | Imp YoY | Imp % of Sub-Ch. 7607 | Trade balance | Exp rank | | --- | --- | --- | --- | --- | --- | --- | --- | --- | --- | --- | | FY 2018-19 | 24.83 | 0.0011% | — | 3.64% | 76.27 | 0.0021% | — | 1.89% | −51.44 | #3818 | | FY 2019-20 | 28.01 | 0.0013% | +12.81% | 3.62% | 110.25 | 0.0033% | +44.55% | 2.70% | −82.24 | #3681 | | FY 2020-21 | 30.03 | 0.0014% | +7.21% | 3.41% | 44.08 | 0.0015% | −60.02% | 1.23% | −14.05 | #3660 | | FY 2021-22 | 33.33 | 0.0011% | +10.99% | 2.60% | 107.25 | 0.0023% | +143.31% | 2.05% | −73.92 | #3909 | | FY 2022-23 | 64.65 | 0.0018% | +93.97% | 2.77% | 104.61 | 0.0018% | −2.46% | 1.49% | −39.96 | #3132 | | FY 2023-24 | 52.68 | 0.0015% | −18.52% | 3.07% | 78.56 | 0.0014% | −24.90% | 1.28% | −25.88 | #3457 | | FY 2024-25 | 48.04 | 0.0013% | −8.81% | 2.03% | 123.70 | 0.0020% | +57.46% | 1.72% | −75.66 | #3679 | - CAGR (7-year): exports 11.63%/yr, imports 8.39%/yr (consistently Deficit) ## Key trade insights: HSN Code 76071110 export-import analysis ### Consistent export growth: 11.63% CAGR over 7 years India's exports under HSN Code 76071110 have grown at a compound annual rate of 11.63% over 7 fiscal years, rising from ₹24.83 Crore in FY 2018-19 to ₹48.04 Crore in FY 2024-25. ### HSN Code 76071110 ranked #3679 among all 12657 HSN codes by export value In FY 2024-25, HSN Code 76071110 ranks #3679 out of 12657 HSN codes by total export value. Within Sub-Chapter 7607, it ranks #6 of 11. By trade surplus, it ranks #10571 of 12657. ### FY 2022-23 was the strongest growth year for HSN Code 76071110 exports The strongest single-year export movement for HSN Code 76071110 was recorded in FY 2022-23, when exports surged by 93.97% over the prior year. ### India records a trade deficit of ₹75.66 Crore in HSN Code 76071110 goods In FY 2024-25, India's imports of ₹123.70 Cr exceeded exports of ₹48.04 Cr, resulting in a trade deficit of ₹75.66 Crore — ranking #10571 of 12657 by surplus magnitude. ### Import growth of 8.39% CAGR signals stable import dependency for Aluminium Tea Chest Lining (Rolled, Not Backed) India's imports under HSN Code 76071110 have grown at 8.39% CAGR, reaching ₹123.70 Crore in FY 2024-25. ### HSN Code 76071110 contributes 2.03% of Sub-Chapter 7607 exports — ranked #6 Among the 11 HSN codes under Sub-Chapter 7607, HSN Code 76071110 ranks #6 by export value — accounting for 2.03% of the sub-chapter's total exports in FY 2024-25. On the import side, it holds 1.72% share (rank #6). ## Related HSN Codes in Sub-Chapter 7607 Ranked by export value (FY 2024-25). | Rank | HSN Code | Exports (FY 2024-25) | | --- | --- | --- | | #1 | [HSN Code 76071991: Not backed : Other : Other : Plain](https://busy.in/hsn/hsn-76071991/) | ₹774 Cr | | #2 | [HSN Code 76072090: Backed : Other](https://busy.in/hsn/hsn-76072090/) | ₹607 Cr | | #3 | [HSN Code 76071190: Rolled, not backed](https://busy.in/hsn/hsn-76071190/) | ₹433 Cr | | #4 | [HSN Code 76071995: Not Backed \| Other](https://busy.in/hsn/hsn-76071995/) | ₹249 Cr | | #5 | [HSN Code 76071994: Not Backed \| Other](https://busy.in/hsn/hsn-76071994/) | ₹154 Cr | | #6 | HSN Code 76071110: Aluminium Tea Chest Lining (Rolled, Not Backed) (this hsn code) | ₹48 Cr | | #7 | [HSN Code 76071999: Not Backed \| Other](https://busy.in/hsn/hsn-76071999/) | ₹39 Cr | | #8 | [HSN Code 76071993: Perforated or cut-to-shape sheets](https://busy.in/hsn/hsn-76071993/) | ₹36 Cr | | #9 | [HSN Code 76072010: Backed Aluminium Foil (Tea Chest Lining)](https://busy.in/hsn/hsn-76072010/) | ₹15 Cr | | #10 | [HSN Code 76071910: Tea chest lining materials](https://busy.in/hsn/hsn-76071910/) | ₹7 Cr |