--- title: "HSN Code for Not Backed | Other | HSN 76071995 GST Rate" description: "Find HSN and GST Rates for 76071995 related to Not Backed | Other with BUSY Accounting - The reliable source for HSN and GST details in India." canonical: "https://busy.in/hsn/hsn-76071995/" --- # HSN Code 76071995: 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 : Printed | 9% | 9% | 18% | 0% | ## Frequently asked questions ### What products are classified under HSN 76071995 ? It includes Backed : Other ### 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. ### 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. ### 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. ### 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 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). ## India's trade performance: HSN Code 76071995 (FY 2024-25) Source: TradeStat EIDB, Ministry of Commerce & Industry. Values in ₹ Crore (FY 2018-19 to FY 2024-25). - Exports: ₹249 Cr (+13.40% YoY) — 0.0068% of India's total exports - Imports: ₹9 Cr (−58.41% YoY) — 0.0001% of India's total imports - Trade balance: ₹240 Cr (Surplus); surplus rank #1037 of 12657 HSN codes - Share of Sub-Chapter 7607: 10.53% of its exports; import side 0.13% - Rank within Sub-Chapter 7607: #4 of 11 by export value; import-side #8 ### Key metrics - Export CAGR: 15.45% (FY 2018-19 to FY 2024-25, 7 fiscal years) - National export rank: #1622 of 12657 HSN codes by export value (FY 2024-25) - Peak growth year: +41.73% in FY 2022-23 - Contribution to Sub-Ch. 7607: 10.53% of its exports (FY 2024-25) ## India export-import trade statistics: HSN Code 76071995 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 | 105.04 | 0.0046% | — | 15.39% | 1.43 | 0.0000% | — | 0.04% | +103.61 | #1956 | | FY 2019-20 | 103.54 | 0.0047% | −1.43% | 13.39% | 1.66 | 0.0000% | +16.08% | 0.04% | +101.88 | #1968 | | FY 2020-21 | 130.58 | 0.0061% | +26.12% | 14.84% | 5.22 | 0.0002% | +214.46% | 0.15% | +125.36 | #1799 | | FY 2021-22 | 156.13 | 0.0050% | +19.57% | 12.19% | 7.03 | 0.0002% | +34.67% | 0.13% | +149.10 | #1898 | | FY 2022-23 | 221.28 | 0.0061% | +41.73% | 9.47% | 9.95 | 0.0002% | +41.54% | 0.14% | +211.33 | #1629 | | FY 2023-24 | 219.36 | 0.0061% | −0.87% | 12.79% | 21.69 | 0.0004% | +117.99% | 0.35% | +197.67 | #1682 | | FY 2024-25 | 248.75 | 0.0068% | +13.40% | 10.53% | 9.02 | 0.0001% | −58.41% | 0.13% | +239.73 | #1622 | - CAGR (7-year): exports 15.45%/yr, imports 35.93%/yr (consistently Surplus) ## Key trade insights: HSN Code 76071995 export-import analysis ### Consistent export growth: 15.45% CAGR over 7 years India's exports under HSN Code 76071995 have grown at a compound annual rate of 15.45% over 7 fiscal years, rising from ₹105.04 Crore in FY 2018-19 to ₹248.75 Crore in FY 2024-25. ### HSN Code 76071995 ranked #1622 among all 12657 HSN codes by export value In FY 2024-25, HSN Code 76071995 ranks #1622 out of 12657 HSN codes by total export value. Within Sub-Chapter 7607, it ranks #4 of 11. By trade surplus, it ranks #1037 of 12657. ### FY 2022-23 was the strongest growth year for HSN Code 76071995 exports The strongest single-year export movement for HSN Code 76071995 was recorded in FY 2022-23, when exports surged by 41.73% over the prior year. ### India maintains a trade surplus of ₹239.73 Crore in HSN Code 76071995 goods In FY 2024-25, India's exports of ₹248.75 Cr exceeded imports of ₹9.02 Cr, resulting in a trade surplus of ₹239.73 Crore — ranking #1037 of 12657 by surplus magnitude. ### Import growth of 35.93% CAGR signals rising demand for Not Backed | Other India's imports under HSN Code 76071995 have grown at 35.93% CAGR, reaching ₹9.02 Crore in FY 2024-25. ### HSN Code 76071995 contributes 10.53% of Sub-Chapter 7607 exports — ranked #4 Among the 11 HSN codes under Sub-Chapter 7607, HSN Code 76071995 ranks #4 by export value — accounting for 10.53% of the sub-chapter's total exports in FY 2024-25. On the import side, it holds 0.13% share (rank #8). ## 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 (this hsn code) | ₹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 |