--- title: "HSN Code for Rolled, not backed | HSN 76071190 GST Rate" description: "Find HSN and GST Rates for 76071190 related to Rolled, not backed with BUSY Accounting - The reliable source for HSN and GST details in India." canonical: "https://busy.in/hsn/hsn-76071190/" --- # HSN Code 76071190: 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 : Other | 9% | 9% | 18% | 0% | ## Frequently asked questions ### What products are classified under HSN 76071190 ? It includes Not Backed | Other ### Does packaging or labelling change the GST for 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. ### Any common misclassification issue with 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. ### Do e‑way bill and e‑invoice apply for 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. ### How much GST applies to Rolled, not backed? Under HSN 76071190, 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 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. ## India's trade performance: HSN Code 76071190 (FY 2024-25) Source: TradeStat EIDB, Ministry of Commerce & Industry. Values in ₹ Crore (FY 2018-19 to FY 2024-25). - Exports: ₹433 Cr (+32.65% YoY) — 0.0118% of India's total exports - Imports: ₹2,667 Cr (+22.16% YoY) — 0.0439% of India's total imports - Trade balance: −₹2,235 Cr (Deficit); surplus rank #12440 of 12657 HSN codes - Share of Sub-Chapter 7607: 18.32% of its exports; import side 37.17% - Rank within Sub-Chapter 7607: #3 of 11 by export value; import-side #1 ### Key metrics - Export CAGR: 38.59% (FY 2018-19 to FY 2024-25, 7 fiscal years) - National export rank: #1120 of 12657 HSN codes by export value (FY 2024-25) - Peak growth year: +157.14% in FY 2022-23 - Contribution to Sub-Ch. 7607: 18.32% of its exports (FY 2024-25) ## India export-import trade statistics: HSN Code 76071190 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 | 61.05 | 0.0027% | — | 8.95% | 1,901.98 | 0.0531% | — | 47.20% | −1,840.93 | #2596 | | FY 2019-20 | 74.01 | 0.0034% | +21.23% | 9.57% | 1,846.22 | 0.0551% | −2.93% | 45.25% | −1,772.21 | #2371 | | FY 2020-21 | 72.56 | 0.0034% | −1.96% | 8.25% | 1,488.60 | 0.0511% | −19.37% | 41.59% | −1,416.04 | #2437 | | FY 2021-22 | 115.90 | 0.0037% | +59.73% | 9.05% | 1,917.42 | 0.0420% | +28.81% | 36.56% | −1,801.52 | #2215 | | FY 2022-23 | 298.03 | 0.0082% | +157.14% | 12.75% | 2,311.13 | 0.0402% | +20.53% | 32.82% | −2,013.10 | #1340 | | FY 2023-24 | 326.07 | 0.0090% | +9.41% | 19.01% | 2,183.45 | 0.0389% | −5.52% | 35.53% | −1,857.38 | #1314 | | FY 2024-25 | 432.54 | 0.0118% | +32.65% | 18.32% | 2,667.35 | 0.0439% | +22.16% | 37.17% | −2,234.81 | #1120 | - CAGR (7-year): exports 38.59%/yr, imports 5.80%/yr (consistently Deficit) ## Key trade insights: HSN Code 76071190 export-import analysis ### Consistent export growth: 38.59% CAGR over 7 years India's exports under HSN Code 76071190 have grown at a compound annual rate of 38.59% over 7 fiscal years, rising from ₹61.05 Crore in FY 2018-19 to ₹432.54 Crore in FY 2024-25. ### HSN Code 76071190 ranked #1120 among all 12657 HSN codes by export value In FY 2024-25, HSN Code 76071190 ranks #1120 out of 12657 HSN codes by total export value. Within Sub-Chapter 7607, it ranks #3 of 11. By trade surplus, it ranks #12440 of 12657. ### FY 2022-23 was the strongest growth year for HSN Code 76071190 exports The strongest single-year export movement for HSN Code 76071190 was recorded in FY 2022-23, when exports surged by 157.14% over the prior year. ### India records a trade deficit of ₹2,234.81 Crore in HSN Code 76071190 goods In FY 2024-25, India's imports of ₹2,667.35 Cr exceeded exports of ₹432.54 Cr, resulting in a trade deficit of ₹2,234.81 Crore — ranking #12440 of 12657 by surplus magnitude. ### Import growth of 5.80% CAGR signals stable import dependency for Rolled, not backed India's imports under HSN Code 76071190 have grown at 5.80% CAGR, reaching ₹2,667.35 Crore in FY 2024-25. ### HSN Code 76071190 contributes 18.32% of Sub-Chapter 7607 exports — ranked #3 Among the 11 HSN codes under Sub-Chapter 7607, HSN Code 76071190 ranks #3 by export value — accounting for 18.32% of the sub-chapter's total exports in FY 2024-25. On the import side, it holds 37.17% share (rank #1). ## 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 (this hsn code) | ₹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)](https://busy.in/hsn/hsn-76071110/) | ₹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 |