---
title: "HSN Code for Tea chest lining materials | HSN 76071910 GST Rate"
description: "Find HSN and GST Rates for 76071910 related to Tea chest lining materials with BUSY Accounting - The reliable source for HSN and GST details in India."
canonical: "https://busy.in/hsn/hsn-76071910/"
---

# HSN Code 76071910: Tea chest lining materials

- [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 : Other : Ordinarily used for tea chest lining | 9% | 9% | 18% | 0% |

## Frequently asked questions

### What products are classified under HSN 76071910 ?

It includes Perforated or cut-to-shape sheets

### Can we claim ITC on inputs used to trade Tea chest lining materials?

If your outward supply is taxable, eligible ITC is available subject to general restrictions. For exempt/Nil supplies, reverse credit per Rule 42.

### Do e‑way bill and e‑invoice apply for Tea chest lining materials?

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 Tea chest lining materials?

Under HSN 76071910, Tea chest lining materials attracts Varies when sold in taxable form. Describe the exact form on the invoice.

### Does packaging or labelling change the GST for Tea chest lining materials?

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 Tea chest lining materials?

Use the exact HSN and describe the form/grade. For multi‑line invoices, apply the rate per line to avoid wrong tax collection.

## India's trade performance: HSN Code 76071910 (FY 2024-25)

Source: TradeStat EIDB, Ministry of Commerce & Industry. Values in ₹ Crore (FY 2018-19 to FY 2024-25).

- Exports: ₹7 Cr (+98.25% YoY) — 0.0002% of India's total exports
- Imports: ₹11 Cr (−52.49% YoY) — 0.0002% of India's total imports
- Trade balance: −₹4 Cr (Deficit); surplus rank #8557 of 12657 HSN codes
- Share of Sub-Chapter 7607: 0.29% of its exports; import side 0.16%
- Rank within Sub-Chapter 7607: #10 of 11 by export value; import-side #7

### Key metrics

- Export CAGR: 23.84% (FY 2018-19 to FY 2024-25, 7 fiscal years)
- National export rank: #6267 of 12657 HSN codes by export value (FY 2024-25)
- Peak growth year: +167.94% in FY 2021-22
- Contribution to Sub-Ch. 7607: 0.29% of its exports (FY 2024-25)

## India export-import trade statistics: HSN Code 76071910

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 | 1.88 | 0.0001% | — | 0.28% | 58.45 | 0.0016% | — | 1.45% | −56.57 | #7021 |
| FY 2019-20 | 1.52 | 0.0001% | −19.15% | 0.20% | 54.97 | 0.0016% | −5.95% | 1.35% | −53.45 | #7213 |
| FY 2020-21 | 1.31 | 0.0001% | −13.82% | 0.15% | 38.92 | 0.0013% | −29.20% | 1.09% | −37.61 | #7414 |
| FY 2021-22 | 3.51 | 0.0001% | +167.94% | 0.27% | 18.36 | 0.0004% | −52.83% | 0.35% | −14.85 | #6742 |
| FY 2022-23 | 1.64 | 0.0000% | −53.28% | 0.07% | 23.23 | 0.0004% | +26.53% | 0.33% | −21.59 | #7645 |
| FY 2023-24 | 3.42 | 0.0001% | +108.54% | 0.20% | 23.66 | 0.0004% | +1.85% | 0.39% | −20.24 | #6996 |
| FY 2024-25 | 6.78 | 0.0002% | +98.25% | 0.29% | 11.24 | 0.0002% | −52.49% | 0.16% | −4.46 | #6267 |

- CAGR (7-year): exports 23.84%/yr, imports -24.03%/yr (consistently Deficit)

## Key trade insights: HSN Code 76071910 export-import analysis

### Consistent export growth: 23.84% CAGR over 7 years

India's exports under HSN Code 76071910 have grown at a compound annual rate of 23.84% over 7 fiscal years, rising from ₹1.88 Crore in FY 2018-19 to ₹6.78 Crore in FY 2024-25.

### HSN Code 76071910 ranked #6267 among all 12657 HSN codes by export value

In FY 2024-25, HSN Code 76071910 ranks #6267 out of 12657 HSN codes by total export value. Within Sub-Chapter 7607, it ranks #10 of 11. By trade surplus, it ranks #8557 of 12657.

### FY 2021-22 was the strongest growth year for HSN Code 76071910 exports

The strongest single-year export movement for HSN Code 76071910 was recorded in FY 2021-22, when exports surged by 167.94% over the prior year.

### India records a trade deficit of ₹4.46 Crore in HSN Code 76071910 goods

In FY 2024-25, India's imports of ₹11.24 Cr exceeded exports of ₹6.78 Cr, resulting in a trade deficit of ₹4.46 Crore — ranking #8557 of 12657 by surplus magnitude.

### Import growth of -24.03% CAGR signals stable import dependency for Tea chest lining materials

India's imports under HSN Code 76071910 have grown at -24.03% CAGR, reaching ₹11.24 Crore in FY 2024-25.

### HSN Code 76071910 contributes 0.29% of Sub-Chapter 7607 exports — ranked #10

Among the 11 HSN codes under Sub-Chapter 7607, HSN Code 76071910 ranks #10 by export value — accounting for 0.29% of the sub-chapter's total exports in FY 2024-25. On the import side, it holds 0.16% share (rank #7).

## 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)](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 (this hsn code) | ₹7 Cr |