--- title: "HSN Code for Not Backed | Other | HSN 76071999 GST Rate" description: "Find HSN and GST Rates for 76071999 related to Not Backed | Other with BUSY Accounting - The reliable source for HSN and GST details in India." canonical: "https://busy.in/hsn/hsn-76071999/" --- # HSN Code 76071999: 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 : Other | 9% | 9% | 18% | 0% | ## Frequently asked questions ### What products are classified under HSN 76071999 ? It includes Of aluminium, not alloyed ### 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. ### How much GST applies to Not Backed / Other? Under HSN 76071999, Not Backed / Other attracts Varies when sold in taxable form. Describe the exact form on the invoice. ### 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. ### 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. ## India's trade performance: HSN Code 76071999 (FY 2024-25) Source: TradeStat EIDB, Ministry of Commerce & Industry. Values in ₹ Crore (FY 2018-19 to FY 2024-25). - Exports: ₹39 Cr (−29.31% YoY) — 0.0011% of India's total exports - Imports: ₹1,264 Cr (+3.27% YoY) — 0.0208% of India's total imports - Trade balance: −₹1,225 Cr (Deficit); surplus rank #12277 of 12657 HSN codes - Share of Sub-Chapter 7607: 1.67% of its exports; import side 17.62% - Rank within Sub-Chapter 7607: #7 of 11 by export value; import-side #3 ### Key metrics - Export CAGR: 1.98% (FY 2018-19 to FY 2024-25, 7 fiscal years) - National export rank: #3943 of 12657 HSN codes by export value (FY 2024-25) - Peak growth year: +40.86% in FY 2022-23 - Contribution to Sub-Ch. 7607: 1.67% of its exports (FY 2024-25) ## India export-import trade statistics: HSN Code 76071999 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 | 35.02 | 0.0015% | — | 5.13% | 384.48 | 0.0107% | — | 9.54% | −349.46 | #3377 | | FY 2019-20 | 35.41 | 0.0016% | +1.11% | 4.58% | 485.69 | 0.0145% | +26.32% | 11.90% | −450.28 | #3363 | | FY 2020-21 | 40.39 | 0.0019% | +14.06% | 4.59% | 537.56 | 0.0184% | +10.68% | 15.02% | −497.17 | #3244 | | FY 2021-22 | 45.67 | 0.0015% | +13.07% | 3.57% | 1,188.38 | 0.0260% | +121.07% | 22.66% | −1,142.71 | #3490 | | FY 2022-23 | 64.33 | 0.0018% | +40.86% | 2.75% | 1,989.95 | 0.0346% | +67.45% | 28.26% | −1,925.62 | #3137 | | FY 2023-24 | 55.74 | 0.0015% | −13.35% | 3.25% | 1,224.20 | 0.0218% | −38.48% | 19.92% | −1,168.46 | #3372 | | FY 2024-25 | 39.40 | 0.0011% | −29.31% | 1.67% | 1,264.19 | 0.0208% | +3.27% | 17.62% | −1,224.79 | #3943 | - CAGR (7-year): exports 1.98%/yr, imports 21.94%/yr (consistently Deficit) ## Key trade insights: HSN Code 76071999 export-import analysis ### Consistent export growth: 1.98% CAGR over 7 years India's exports under HSN Code 76071999 have grown at a compound annual rate of 1.98% over 7 fiscal years, rising from ₹35.02 Crore in FY 2018-19 to ₹39.40 Crore in FY 2024-25. ### HSN Code 76071999 ranked #3943 among all 12657 HSN codes by export value In FY 2024-25, HSN Code 76071999 ranks #3943 out of 12657 HSN codes by total export value. Within Sub-Chapter 7607, it ranks #7 of 11. By trade surplus, it ranks #12277 of 12657. ### FY 2022-23 was the strongest growth year for HSN Code 76071999 exports The strongest single-year export movement for HSN Code 76071999 was recorded in FY 2022-23, when exports surged by 40.86% over the prior year. ### India records a trade deficit of ₹1,224.79 Crore in HSN Code 76071999 goods In FY 2024-25, India's imports of ₹1,264.19 Cr exceeded exports of ₹39.40 Cr, resulting in a trade deficit of ₹1,224.79 Crore — ranking #12277 of 12657 by surplus magnitude. ### Import growth of 21.94% CAGR signals rising demand for Not Backed | Other India's imports under HSN Code 76071999 have grown at 21.94% CAGR, reaching ₹1,264.19 Crore in FY 2024-25. ### HSN Code 76071999 contributes 1.67% of Sub-Chapter 7607 exports — ranked #7 Among the 11 HSN codes under Sub-Chapter 7607, HSN Code 76071999 ranks #7 by export value — accounting for 1.67% of the sub-chapter's total exports in FY 2024-25. On the import side, it holds 17.62% share (rank #3). ## 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 (this hsn code) | ₹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 |