What products are classified under HSN 76071993 ?
It includes Not Backed | Other
HSN Code 76071993 represents Perforated or cut-to-shape sheets under GST classification. This code helps businesses identify Perforated or cut-to-shape sheets correctly for billing, taxation, and trade. With HSN Code 76071993, companies can avoid errors in invoices, simplify compliance, and enable hassle-free import/export of Perforated or cut-to-shape sheets.
HSN Code 76071993 relates to the following description:
| Chapter Number | Chapter Name | Sub Chapter Number | Sub Chapter Name | Description of Goods | CGST (%) |
SGST (%) |
IGST (%) |
CESS (%) |
|---|---|---|---|---|---|---|---|---|
| 76 | Aluminium and articles thereof | 7607 | Aluminium foil (whether or not printed or backed with paper, paperboard, plastics or similar backing materials) of a thickness (excluding any backing) not exceeding 0.2 mm | Not backed : Other : Other : Perforated or cut-to-shape | 9% | 9% | 18% | 0% |
| 76 | Aluminium and articles thereof | 7607 | Aluminium foil (whether or not printed or backed with paper, paperboard, plastics or similar backing materials) of a thickness (excluding any backing) not exceeding 0.2 mm | Not backed : Other : Other : Perforated or cut-to-shape | 9% | 9% | 18% | 0% |
Description of goods
Not backed : Other : Other : Perforated or cut-to-shape
Chapter
76 – Aluminium and articles thereof
Sub Chapter
7607 – Aluminium foil (whether or not printed or backed with paper, paperboard, plastics or similar backing materials) of a thickness (excluding any backing) not exceeding 0.2 mm
Description of goods
Not backed : Other : Other : Perforated or cut-to-shape
Chapter
76 – Aluminium and articles thereof
Sub Chapter
7607 – Aluminium foil (whether or not printed or backed with paper, paperboard, plastics or similar backing materials) of a thickness (excluding any backing) not exceeding 0.2 mm
Perforated or cut-to-shape sheets does not include products with the following descriptions:
| HSN Code | Description |
|---|---|
| Not backed : Rolled but not further worked : Ordinarily used for tea chest lining | |
| Not backed : Rolled but not further worked : Ordinarily used for tea chest lining | |
| Not backed : Rolled but not further worked : Other | |
| Not backed : Rolled but not further worked : Other | |
| Not backed : Other : Ordinarily used for tea chest lining | |
| Not backed : Other : Ordinarily used for tea chest lining | |
| Not backed : Other : Other : Plain | |
| Not backed : Other : Other : Plain | |
| Not backed : Other : Other : Embossed | |
| Not backed : Other : Other : Embossed | |
| Not backed : Other : Other : Coated | |
| Not backed : Other : Other : Coated | |
| Not backed : Other : Other : Printed | |
| Not backed : Other : Other : Printed | |
| Not backed : Other : Other : Other | |
| Not backed : Other : Other : Other | |
| Backed : Ordinarily used for tea chest lining | |
| Backed : Ordinarily used for tea chest lining | |
| Backed : Other | |
| Backed : Other |
Not backed : Rolled but not further worked : Ordinarily used for tea chest lining
Not backed : Rolled but not further worked : Ordinarily used for tea chest lining
Not backed : Rolled but not further worked : Other
Not backed : Rolled but not further worked : Other
Not backed : Other : Ordinarily used for tea chest lining
Not backed : Other : Ordinarily used for tea chest lining
Not backed : Other : Other : Plain
Not backed : Other : Other : Plain
Not backed : Other : Other : Embossed
Not backed : Other : Other : Embossed
Not backed : Other : Other : Coated
Not backed : Other : Other : Coated
Not backed : Other : Other : Printed
Not backed : Other : Other : Printed
Not backed : Other : Other : Other
Not backed : Other : Other : Other
Backed : Ordinarily used for tea chest lining
Backed : Ordinarily used for tea chest lining
Backed : Other
Backed : Other
It includes 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.
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.
Under HSN 76071993, Perforated or cut-to-shape sheets attracts Varies when sold in taxable form. Describe the exact form on the invoice.
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.
Use the exact HSN and describe the form/grade. For multi‑line invoices, apply the rate per line to avoid wrong tax collection.
Use separate invoice lines per HSN and apply the correct rate per line (e.g., Varies for Perforated or cut-to-shape sheets; Nil for exempt items if applicable).
The above does not constitute professional advice or a formal recommendation. We recommend consulting a professional tax consultant before acting on the information contained in this piece of content.