--- title: "HSN Code for Backed Aluminium Foil (Tea Chest Lining) | HSN 76072010 GST Rate" description: "Find HSN and GST Rates for 76072010 related to Backed Aluminium Foil (Tea Chest Lining) with BUSY Accounting - The reliable source for HSN and GST details in India." canonical: "https://busy.in/hsn/hsn-76072010/" --- # HSN Code 76072010: Backed Aluminium Foil (Tea Chest Lining) - [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 | | --- | --- | --- | --- | --- | | Backed : Ordinarily used for tea chest lining | 9% | 9% | 18% | 0% | ## Frequently asked questions ### What products are classified under HSN 76072010 ? It includes Of aluminium alloys ### How much GST applies to Backed Aluminium Foil (Tea Chest Lining)? Under HSN 76072010, Backed Aluminium Foil (Tea Chest Lining) attracts Varies when sold in taxable form. Describe the exact form on the invoice. ### How should mixed supplies be billed when Backed Aluminium Foil (Tea Chest Lining) is sold with other items? Use separate invoice lines per HSN and apply the correct rate per line (e.g., Varies for Backed Aluminium Foil (Tea Chest Lining); Nil for exempt items if applicable). ### Does packaging or labelling change the GST for Backed Aluminium Foil (Tea Chest Lining)? 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 Backed Aluminium Foil (Tea Chest Lining)? Use the exact HSN and describe the form/grade. For multi‑line invoices, apply the rate per line to avoid wrong tax collection. ### Can we claim ITC on inputs used to trade Backed Aluminium Foil (Tea Chest Lining)? 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 76072010 (FY 2024-25) Source: TradeStat EIDB, Ministry of Commerce & Industry. Values in ₹ Crore (FY 2018-19 to FY 2024-25). - Exports: ₹15 Cr (+67.34% YoY) — 0.0004% of India's total exports - Imports: ₹4 Cr (−68.91% YoY) — 0.0001% of India's total imports - Trade balance: ₹11 Cr (Surplus); surplus rank #3276 of 12657 HSN codes - Share of Sub-Chapter 7607: 0.64% of its exports; import side 0.06% - Rank within Sub-Chapter 7607: #9 of 11 by export value; import-side #9 ### Key metrics - Export CAGR: 22.14% (FY 2018-19 to FY 2024-25, 7 fiscal years) - National export rank: #5253 of 12657 HSN codes by export value (FY 2024-25) - Peak growth year: +114.08% in FY 2023-24 - Contribution to Sub-Ch. 7607: 0.64% of its exports (FY 2024-25) ## India export-import trade statistics: HSN Code 76072010 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 | 4.52 | 0.0002% | — | 0.66% | 11.22 | 0.0003% | — | 0.28% | −6.70 | #5981 | | FY 2019-20 | 4.87 | 0.0002% | +7.74% | 0.63% | 12.52 | 0.0004% | +11.59% | 0.31% | −7.65 | #5883 | | FY 2020-21 | 5.15 | 0.0002% | +5.75% | 0.59% | 10.15 | 0.0003% | −18.93% | 0.28% | −5.00 | #5900 | | FY 2021-22 | 5.03 | 0.0002% | −2.33% | 0.39% | 30.49 | 0.0007% | +200.39% | 0.58% | −25.46 | #6340 | | FY 2022-23 | 4.19 | 0.0001% | −16.70% | 0.18% | 15.89 | 0.0003% | −47.88% | 0.23% | −11.70 | #6634 | | FY 2023-24 | 8.97 | 0.0002% | +114.08% | 0.52% | 13.70 | 0.0002% | −13.78% | 0.22% | −4.73 | #5860 | | FY 2024-25 | 15.01 | 0.0004% | +67.34% | 0.64% | 4.26 | 0.0001% | −68.91% | 0.06% | +10.75 | #5253 | - CAGR (7-year): exports 22.14%/yr, imports -14.91%/yr (consistently Surplus) ## Key trade insights: HSN Code 76072010 export-import analysis ### Consistent export growth: 22.14% CAGR over 7 years India's exports under HSN Code 76072010 have grown at a compound annual rate of 22.14% over 7 fiscal years, rising from ₹4.52 Crore in FY 2018-19 to ₹15.01 Crore in FY 2024-25. ### HSN Code 76072010 ranked #5253 among all 12657 HSN codes by export value In FY 2024-25, HSN Code 76072010 ranks #5253 out of 12657 HSN codes by total export value. Within Sub-Chapter 7607, it ranks #9 of 11. By trade surplus, it ranks #3276 of 12657. ### FY 2023-24 was the strongest growth year for HSN Code 76072010 exports The strongest single-year export movement for HSN Code 76072010 was recorded in FY 2023-24, when exports surged by 114.08% over the prior year. ### India maintains a trade surplus of ₹10.75 Crore in HSN Code 76072010 goods In FY 2024-25, India's exports of ₹15.01 Cr exceeded imports of ₹4.26 Cr, resulting in a trade surplus of ₹10.75 Crore — ranking #3276 of 12657 by surplus magnitude. ### Import growth of -14.91% CAGR signals stable import dependency for Backed Aluminium Foil (Tea Chest Lining) India's imports under HSN Code 76072010 have grown at -14.91% CAGR, reaching ₹4.26 Crore in FY 2024-25. ### HSN Code 76072010 contributes 0.64% of Sub-Chapter 7607 exports — ranked #9 Among the 11 HSN codes under Sub-Chapter 7607, HSN Code 76072010 ranks #9 by export value — accounting for 0.64% of the sub-chapter's total exports in FY 2024-25. On the import side, it holds 0.06% share (rank #9). ## 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](https://busy.in/hsn/hsn-76071993/) | ₹36 Cr | | #9 | HSN Code 76072010: Backed Aluminium Foil (Tea Chest Lining) (this hsn code) | ₹15 Cr | | #10 | [HSN Code 76071910: Tea chest lining materials](https://busy.in/hsn/hsn-76071910/) | ₹7 Cr |