What products are classified under HSN 76072090 ?
It includes Aluminium Tube & Pipe Fittings: Couplings, Elbows, Sleeves
HSN Code 76072090 represents Backed : Other under GST classification. This code helps businesses identify Backed : Other correctly for billing, taxation, and trade. With HSN Code 76072090, companies can avoid errors in invoices, simplify compliance, and enable hassle-free import/export of Backed : Other.
HSN Code 76072090 relates to the following description:
| Chapter Number | Chapter Name | Sub Chapter Number | Sub Chapter Name | Description of Goods | CGST (%) |
SGST (%) |
IGST (%) |
CESS (%) |
|---|---|---|---|---|---|---|---|---|
| 76 | Aluminium and articles thereof | 7607 | Aluminium foil (whether or not printed or backed with paper, paperboard, plastics or similar backing materials) of a thickness (excluding any backing) not exceeding 0.2 mm | Backed : Other | 9% | 9% | 18% | 0% |
| 76 | Aluminium and articles thereof | 7607 | Aluminium foil (whether or not printed or backed with paper, paperboard, plastics or similar backing materials) of a thickness (excluding any backing) not exceeding 0.2 mm | Backed : Other | 9% | 9% | 18% | 0% |
Description of goods
Backed : Other
Chapter
76 – Aluminium and articles thereof
Sub Chapter
7607 – Aluminium foil (whether or not printed or backed with paper, paperboard, plastics or similar backing materials) of a thickness (excluding any backing) not exceeding 0.2 mm
Description of goods
Backed : Other
Chapter
76 – Aluminium and articles thereof
Sub Chapter
7607 – Aluminium foil (whether or not printed or backed with paper, paperboard, plastics or similar backing materials) of a thickness (excluding any backing) not exceeding 0.2 mm
Backed : Other does not include products with the following descriptions:
| HSN Code | Description |
|---|---|
| Not backed : Rolled but not further worked : Ordinarily used for tea chest lining | |
| Not backed : Rolled but not further worked : Ordinarily used for tea chest lining | |
| Not backed : Rolled but not further worked : Other | |
| Not backed : Rolled but not further worked : Other | |
| Not backed : Other : Ordinarily used for tea chest lining | |
| Not backed : Other : Ordinarily used for tea chest lining | |
| Not backed : Other : Other : Plain | |
| Not backed : Other : Other : Plain | |
| Not backed : Other : Other : Embossed | |
| Not backed : Other : Other : Embossed | |
| Not backed : Other : Other : Perforated or cut-to-shape | |
| Not backed : Other : Other : Perforated or cut-to-shape | |
| Not backed : Other : Other : Coated | |
| Not backed : Other : Other : Coated | |
| Not backed : Other : Other : Printed | |
| Not backed : Other : Other : Printed | |
| Not backed : Other : Other : Other | |
| Not backed : Other : Other : Other | |
| Backed : Ordinarily used for tea chest lining | |
| Backed : Ordinarily used for tea chest lining |
Not backed : Rolled but not further worked : Ordinarily used for tea chest lining
Not backed : Rolled but not further worked : Ordinarily used for tea chest lining
Not backed : Rolled but not further worked : Other
Not backed : Rolled but not further worked : Other
Not backed : Other : Ordinarily used for tea chest lining
Not backed : Other : Ordinarily used for tea chest lining
Not backed : Other : Other : Plain
Not backed : Other : Other : Plain
Not backed : Other : Other : Embossed
Not backed : Other : Other : Embossed
Not backed : Other : Other : Perforated or cut-to-shape
Not backed : Other : Other : Perforated or cut-to-shape
Not backed : Other : Other : Coated
Not backed : Other : Other : Coated
Not backed : Other : Other : Printed
Not backed : Other : Other : Printed
Not backed : Other : Other : Other
Not backed : Other : Other : Other
Backed : Ordinarily used for tea chest lining
Backed : Ordinarily used for tea chest lining
It includes Aluminium Tube & Pipe Fittings: Couplings, Elbows, Sleeves
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.
Use separate invoice lines per HSN and apply the correct rate per line (e.g., Varies for Backed : Other; Nil for exempt items if applicable).
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.
Under HSN 76072090, Backed : Other attracts Varies when sold in taxable form. Describe the exact form on the invoice.
If your outward supply is taxable, eligible ITC is available subject to general restrictions. For exempt/Nil supplies, reverse credit per Rule 42.
The above does not constitute professional advice or a formal recommendation. We recommend consulting a professional tax consultant before acting on the information contained in this piece of content.