--- title: "HSN Code for Not Backed | Other | HSN 76071992 GST Rate" description: "Find HSN and GST Rates for 76071992 related to Not Backed | Other with BUSY Accounting - The reliable source for HSN and GST details in India." canonical: "https://busy.in/hsn/hsn-76071992/" --- # HSN Code 76071992: Not Backed | Other - [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 : Embossed | 9% | 9% | 18% | 0% | ## Frequently asked questions ### What products are classified under HSN 76071992 ? It includes Not Backed | Other ### Can we claim ITC on inputs used to trade Not Backed / Other? If your outward supply is taxable, eligible ITC is available subject to general restrictions. For exempt/Nil supplies, reverse credit per Rule 42. ### Does packaging or labelling change the GST for Not Backed / Other? 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 Not Backed / Other 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; Nil for exempt items if applicable). ### How much GST applies to Not Backed / Other? Under HSN 76071992, Not Backed / Other attracts Varies when sold in taxable form. Describe the exact form on the invoice. ### Do e‑way bill and e‑invoice apply for Not Backed / Other? 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 76071992 (FY 2024-25) Source: TradeStat EIDB, Ministry of Commerce & Industry. Values in ₹ Crore (FY 2018-19 to FY 2024-25). - Exports: Nil (−100.00% YoY) — 0.0000% of India's total exports - Imports: ₹2 Cr (+200.00% YoY) — 0.0000% of India's total imports - Trade balance: −₹2 Cr (Deficit); surplus rank #8248 of 12657 HSN codes - Share of Sub-Chapter 7607: 0.00% of its exports; import side 0.03% ### Key metrics - Peak growth year: +1,000.00% in FY 2023-24 - Contribution to Sub-Ch. 7607: 0.00% of its exports (FY 2024-25) ## India export-import trade statistics: HSN Code 76071992 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 Crore | 0.0000% | — | 0.00% | < ₹1 Crore | 0.0000% | — | 0.00% | −0.12 | #9921 | | FY 2019-20 | < ₹1 Crore | 0.0000% | 0.00% | 0.00% | < ₹1 Crore | 0.0000% | −92.31% | 0.00% | 0.00 | #9870 | | FY 2020-21 | < ₹1 Crore | 0.0000% | 0.00% | 0.00% | < ₹1 Crore | 0.0000% | +7,000.00% | 0.02% | −0.70 | #9985 | | FY 2021-22 | < ₹1 Crore | 0.0000% | +300.00% | 0.00% | Nil | 0.0000% | −100.00% | 0.00% | +0.04 | #9874 | | FY 2022-23 | < ₹1 Crore | 0.0000% | −75.00% | 0.00% | 1.43 | 0.0000% | — | 0.02% | −1.42 | #10292 | | FY 2023-24 | < ₹1 Crore | 0.0000% | +1,000.00% | 0.01% | < ₹1 Crore | 0.0000% | −45.45% | 0.01% | −0.67 | #9729 | | FY 2024-25 | Nil | 0.0000% | −100.00% | 0.00% | 2.34 | 0.0000% | +200.00% | 0.03% | −2.34 | — | - CAGR (7-year): exports —/yr, imports 61.89%/yr (consistently Deficit) ## Key trade insights: HSN Code 76071992 export-import analysis ### Export snapshot for HSN Code 76071992 India exported ₹0.00 Crore worth of Not Backed | Other in FY 2024-25. Multi-year trend data is being compiled for this hsn code. ### FY 2023-24 was the strongest growth year for HSN Code 76071992 exports The strongest single-year export movement for HSN Code 76071992 was recorded in FY 2023-24, when exports surged by 1,000.00% over the prior year. ### India records a trade deficit of ₹2.34 Crore in HSN Code 76071992 goods In FY 2024-25, India's imports of ₹2.34 Cr exceeded exports of ₹0.00 Cr, resulting in a trade deficit of ₹2.34 Crore — ranking #8248 of 12657 by surplus magnitude. ### Import growth of 61.89% CAGR signals rising demand for Not Backed | Other India's imports under HSN Code 76071992 have grown at 61.89% CAGR, reaching ₹2.34 Crore in FY 2024-25. ## 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](https://busy.in/hsn/hsn-76071910/) | ₹7 Cr | | — | HSN Code 76071992: Not Backed \| Other (this hsn code) | Nil |