---
title: "HSN Code for Not Backed | Other | HSN 76071994 GST Rate"
description: "Find HSN and GST Rates for 76071994 related to Not Backed | Other with BUSY Accounting - The reliable source for HSN and GST details in India."
canonical: "https://busy.in/hsn/hsn-76071994/"
---

# HSN Code 76071994: 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 : Coated | 9% | 9% | 18% | 0% |

## Frequently asked questions

### What products are classified under HSN 76071994 ?

It includes Backed Aluminium Foil (Tea Chest Lining)

### Any common misclassification issue with Not Backed / Other?

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

### How much GST applies to Not Backed / Other?

Under HSN 76071994, Not Backed / Other attracts Varies when sold in taxable form. Describe the exact form on the invoice.

### 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).

### 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.

## India's trade performance: HSN Code 76071994 (FY 2024-25)

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

- Exports: ₹154 Cr (+4.75% YoY) — 0.0042% of India's total exports
- Imports: ₹1,884 Cr (+30.06% YoY) — 0.0310% of India's total imports
- Trade balance: −₹1,731 Cr (Deficit); surplus rank #12386 of 12657 HSN codes
- Share of Sub-Chapter 7607: 6.50% of its exports; import side 26.26%
- Rank within Sub-Chapter 7607: #5 of 11 by export value; import-side #2

### Key metrics

- Export CAGR: 3.66% (FY 2018-19 to FY 2024-25, 7 fiscal years)
- National export rank: #2129 of 12657 HSN codes by export value (FY 2024-25)
- Peak growth year: +27.83% in FY 2022-23
- Contribution to Sub-Ch. 7607: 6.50% of its exports (FY 2024-25)

## India export-import trade statistics: HSN Code 76071994

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 | 123.73 | 0.0054% | — | 18.13% | 502.18 | 0.0140% | — | 12.46% | −378.45 | #1777 |
| FY 2019-20 | 129.81 | 0.0059% | +4.91% | 16.79% | 577.77 | 0.0173% | +15.05% | 14.16% | −447.96 | #1722 |
| FY 2020-21 | 123.49 | 0.0057% | −4.87% | 14.03% | 542.65 | 0.0186% | −6.08% | 15.16% | −419.16 | #1853 |
| FY 2021-22 | 141.70 | 0.0045% | +14.75% | 11.06% | 956.99 | 0.0209% | +76.35% | 18.25% | −815.29 | #2008 |
| FY 2022-23 | 181.14 | 0.0050% | +27.83% | 7.75% | 1,365.48 | 0.0238% | +42.68% | 19.39% | −1,184.34 | #1837 |
| FY 2023-24 | 146.55 | 0.0041% | −19.10% | 8.54% | 1,448.85 | 0.0258% | +6.11% | 23.57% | −1,302.30 | #2133 |
| FY 2024-25 | 153.51 | 0.0042% | +4.75% | 6.50% | 1,884.34 | 0.0310% | +30.06% | 26.26% | −1,730.83 | #2129 |

- CAGR (7-year): exports 3.66%/yr, imports 24.66%/yr (consistently Deficit)

## Key trade insights: HSN Code 76071994 export-import analysis

### Consistent export growth: 3.66% CAGR over 7 years

India's exports under HSN Code 76071994 have grown at a compound annual rate of 3.66% over 7 fiscal years, rising from ₹123.73 Crore in FY 2018-19 to ₹153.51 Crore in FY 2024-25.

### HSN Code 76071994 ranked #2129 among all 12657 HSN codes by export value

In FY 2024-25, HSN Code 76071994 ranks #2129 out of 12657 HSN codes by total export value. Within Sub-Chapter 7607, it ranks #5 of 11. By trade surplus, it ranks #12386 of 12657.

### FY 2022-23 was the strongest growth year for HSN Code 76071994 exports

The strongest single-year export movement for HSN Code 76071994 was recorded in FY 2022-23, when exports surged by 27.83% over the prior year.

### India records a trade deficit of ₹1,730.83 Crore in HSN Code 76071994 goods

In FY 2024-25, India's imports of ₹1,884.34 Cr exceeded exports of ₹153.51 Cr, resulting in a trade deficit of ₹1,730.83 Crore — ranking #12386 of 12657 by surplus magnitude.

### Import growth of 24.66% CAGR signals rising demand for Not Backed | Other

India's imports under HSN Code 76071994 have grown at 24.66% CAGR, reaching ₹1,884.34 Crore in FY 2024-25.

### HSN Code 76071994 contributes 6.50% of Sub-Chapter 7607 exports — ranked #5

Among the 11 HSN codes under Sub-Chapter 7607, HSN Code 76071994 ranks #5 by export value — accounting for 6.50% of the sub-chapter's total exports in FY 2024-25. On the import side, it holds 26.26% share (rank #2).

## 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 (this hsn code) | ₹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 |