--- title: "HSN Code for Perforated or cut-to-shape sheets | HSN 76071993 GST Rate" description: "Find HSN and GST Rates for 76071993 related to Perforated or cut-to-shape sheets with BUSY Accounting - The reliable source for HSN and GST details in India." canonical: "https://busy.in/hsn/hsn-76071993/" --- # HSN Code 76071993: Perforated or cut-to-shape sheets - [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 : Perforated or cut-to-shape | 9% | 9% | 18% | 0% | ## Frequently asked questions ### What products are classified under HSN 76071993 ? It includes Not Backed | Other ### Can we claim ITC on inputs used to trade Perforated or cut-to-shape sheets? 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 Perforated or cut-to-shape sheets? 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 Perforated or cut-to-shape sheets? Under HSN 76071993, Perforated or cut-to-shape sheets attracts Varies when sold in taxable form. Describe the exact form on the invoice. ### Does packaging or labelling change the GST for Perforated or cut-to-shape sheets? 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 Perforated or cut-to-shape sheets? Use the exact HSN and describe the form/grade. For multi‑line invoices, apply the rate per line to avoid wrong tax collection. ### How should mixed supplies be billed when Perforated or cut-to-shape sheets is sold with other items? 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). ## India's trade performance: HSN Code 76071993 (FY 2024-25) Source: TradeStat EIDB, Ministry of Commerce & Industry. Values in ₹ Crore (FY 2018-19 to FY 2024-25). - Exports: ₹36 Cr (+5.34% YoY) — 0.0010% of India's total exports - Imports: < ₹1 Crore (−36.59% YoY) — 0.0000% of India's total imports - Trade balance: ₹36 Cr (Surplus); surplus rank #2402 of 12657 HSN codes - Share of Sub-Chapter 7607: 1.52% of its exports; import side 0.00% - Rank within Sub-Chapter 7607: #8 of 11 by export value; import-side #11 ### Key metrics - Export CAGR: 25.39% (FY 2018-19 to FY 2024-25, 7 fiscal years) - National export rank: #4069 of 12657 HSN codes by export value (FY 2024-25) - Peak growth year: +130.52% in FY 2022-23 - Contribution to Sub-Ch. 7607: 1.52% of its exports (FY 2024-25) ## India export-import trade statistics: HSN Code 76071993 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 | 9.24 | 0.0004% | — | 1.35% | < ₹1 Crore | 0.0000% | — | 0.01% | +8.75 | #5073 | | FY 2019-20 | 21.09 | 0.0010% | +128.25% | 2.73% | < ₹1 Crore | 0.0000% | −85.71% | 0.00% | +21.02 | #4038 | | FY 2020-21 | 13.04 | 0.0006% | −38.17% | 1.48% | < ₹1 Crore | 0.0000% | +1,285.71% | 0.03% | +12.07 | #4750 | | FY 2021-22 | 12.09 | 0.0004% | −7.29% | 0.94% | < ₹1 Crore | 0.0000% | −77.32% | 0.00% | +11.87 | #5239 | | FY 2022-23 | 27.87 | 0.0008% | +130.52% | 1.19% | < ₹1 Crore | 0.0000% | +181.82% | 0.01% | +27.25 | #4261 | | FY 2023-24 | 34.10 | 0.0009% | +22.35% | 1.99% | < ₹1 Crore | 0.0000% | −33.87% | 0.01% | +33.69 | #4077 | | FY 2024-25 | 35.92 | 0.0010% | +5.34% | 1.52% | < ₹1 Crore | 0.0000% | −36.59% | 0.00% | +35.66 | #4069 | - CAGR (7-year): exports 25.39%/yr, imports -10.02%/yr (consistently Surplus) ## Key trade insights: HSN Code 76071993 export-import analysis ### Consistent export growth: 25.39% CAGR over 7 years India's exports under HSN Code 76071993 have grown at a compound annual rate of 25.39% over 7 fiscal years, rising from ₹9.24 Crore in FY 2018-19 to ₹35.92 Crore in FY 2024-25. ### HSN Code 76071993 ranked #4069 among all 12657 HSN codes by export value In FY 2024-25, HSN Code 76071993 ranks #4069 out of 12657 HSN codes by total export value. Within Sub-Chapter 7607, it ranks #8 of 11. By trade surplus, it ranks #2402 of 12657. ### FY 2022-23 was the strongest growth year for HSN Code 76071993 exports The strongest single-year export movement for HSN Code 76071993 was recorded in FY 2022-23, when exports surged by 130.52% over the prior year. ### India maintains a trade surplus of ₹35.66 Crore in HSN Code 76071993 goods In FY 2024-25, India's exports of ₹35.92 Cr exceeded imports of ₹0.26 Cr, resulting in a trade surplus of ₹35.66 Crore — ranking #2402 of 12657 by surplus magnitude. ### Import growth of -10.02% CAGR signals stable import dependency for Perforated or cut-to-shape sheets India's imports under HSN Code 76071993 have grown at -10.02% CAGR, reaching ₹0.26 Crore in FY 2024-25. ### HSN Code 76071993 contributes 1.52% of Sub-Chapter 7607 exports — ranked #8 Among the 11 HSN codes under Sub-Chapter 7607, HSN Code 76071993 ranks #8 by export value — accounting for 1.52% of the sub-chapter's total exports in FY 2024-25. On the import side, it holds 0.00% share (rank #11). ## 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 (this hsn code) | ₹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 |