---
title: "HSN Code for Not backed : Other : Other : Plain | HSN 76071991 GST Rate"
description: "Find HSN and GST Rates for 76071991 related to Not backed : Other : Other : Plain with BUSY Accounting - The reliable source for HSN and GST details in India."
canonical: "https://busy.in/hsn/hsn-76071991/"
---

# HSN Code 76071991: Not backed : Other : Other : Plain

- [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 : Other : Plain | 9% | 9% | 18% | 0% |

## Frequently asked questions

### What products are classified under HSN 76071991 ?

It includes Not Backed | Other

### How should mixed supplies be billed when Not backed : Other : Other : Plain is sold with other items?

Use separate invoice lines per HSN and apply the correct rate per line (e.g., Varies for Not backed : Other : Other : Plain; Nil for exempt items if applicable).

### Can we claim ITC on inputs used to trade Not backed : Other : Other : Plain?

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

### Any common misclassification issue with Not backed : Other : Other : Plain?

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 Not backed : Other : Other : Plain?

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.

### Does packaging or labelling change the GST for Not backed : Other : Other : Plain?

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.

## India's trade performance: HSN Code 76071991 (FY 2024-25)

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

- Exports: ₹774 Cr (+141.27% YoY) — 0.0210% of India's total exports
- Imports: ₹291 Cr (−2.04% YoY) — 0.0048% of India's total imports
- Trade balance: ₹483 Cr (Surplus); surplus rank #658 of 12657 HSN codes
- Share of Sub-Chapter 7607: 32.80% of its exports; import side 4.06%
- Rank within Sub-Chapter 7607: #1 of 11 by export value; import-side #5

### Key metrics

- Export CAGR: 35.16% (FY 2018-19 to FY 2024-25, 7 fiscal years)
- National export rank: #661 of 12657 HSN codes by export value (FY 2024-25)
- Peak growth year: +159.72% in FY 2021-22
- Contribution to Sub-Ch. 7607: 32.80% of its exports (FY 2024-25)

## India export-import trade statistics: HSN Code 76071991

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 | 127.05 | 0.0056% | — | 18.62% | 315.92 | 0.0088% | — | 7.84% | −188.87 | #1755 |
| FY 2019-20 | 106.06 | 0.0048% | −16.52% | 13.72% | 330.83 | 0.0099% | +4.72% | 8.11% | −224.77 | #1943 |
| FY 2020-21 | 152.83 | 0.0071% | +44.10% | 17.37% | 337.80 | 0.0116% | +2.11% | 9.44% | −184.97 | #1641 |
| FY 2021-22 | 396.93 | 0.0126% | +159.72% | 30.99% | 311.01 | 0.0068% | −7.93% | 5.93% | +85.92 | #1037 |
| FY 2022-23 | 955.34 | 0.0264% | +140.68% | 40.89% | 308.71 | 0.0054% | −0.74% | 4.38% | +646.63 | #522 |
| FY 2023-24 | 321.00 | 0.0089% | −66.40% | 18.71% | 297.31 | 0.0053% | −3.69% | 4.84% | +23.69 | #1329 |
| FY 2024-25 | 774.47 | 0.0210% | +141.27% | 32.80% | 291.25 | 0.0048% | −2.04% | 4.06% | +483.22 | #661 |

- CAGR (7-year): exports 35.16%/yr, imports -1.35%/yr (consistently Surplus)

## Key trade insights: HSN Code 76071991 export-import analysis

### Consistent export growth: 35.16% CAGR over 7 years

India's exports under HSN Code 76071991 have grown at a compound annual rate of 35.16% over 7 fiscal years, rising from ₹127.05 Crore in FY 2018-19 to ₹774.47 Crore in FY 2024-25.

### HSN Code 76071991 ranked #661 among all 12657 HSN codes by export value

In FY 2024-25, HSN Code 76071991 ranks #661 out of 12657 HSN codes by total export value. Within Sub-Chapter 7607, it ranks #1 of 11. By trade surplus, it ranks #658 of 12657.

### FY 2021-22 was the strongest growth year for HSN Code 76071991 exports

The strongest single-year export movement for HSN Code 76071991 was recorded in FY 2021-22, when exports surged by 159.72% over the prior year.

### India maintains a trade surplus of ₹483.22 Crore in HSN Code 76071991 goods

In FY 2024-25, India's exports of ₹774.47 Cr exceeded imports of ₹291.25 Cr, resulting in a trade surplus of ₹483.22 Crore — ranking #658 of 12657 by surplus magnitude.

### Import growth of -1.35% CAGR signals stable import dependency for Not backed : Other : Other : Plain

India's imports under HSN Code 76071991 have grown at -1.35% CAGR, reaching ₹291.25 Crore in FY 2024-25.

### HSN Code 76071991 contributes 32.80% of Sub-Chapter 7607 exports — ranked #1

Among the 11 HSN codes under Sub-Chapter 7607, HSN Code 76071991 ranks #1 by export value — accounting for 32.80% of the sub-chapter's total exports in FY 2024-25. On the import side, it holds 4.06% share (rank #5).

## 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 (this hsn code) | ₹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](https://busy.in/hsn/hsn-76071910/) | ₹7 Cr |