--- title: "HSN Code for Backed : Other | HSN 76072090 GST Rate" description: "Find HSN and GST Rates for 76072090 related to Backed : Other with BUSY Accounting - The reliable source for HSN and GST details in India." canonical: "https://busy.in/hsn/hsn-76072090/" --- # HSN Code 76072090: 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 | | --- | --- | --- | --- | --- | | Backed : Other | 9% | 9% | 18% | 0% | ## Frequently asked questions ### What products are classified under HSN 76072090 ? It includes Aluminium Tube & Pipe Fittings: Couplings, Elbows, Sleeves ### Does packaging or labelling change the GST for 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 Backed : Other is sold with other items? 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). ### Do e‑way bill and e‑invoice apply for 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 Backed : Other? Under HSN 76072090, Backed : Other attracts Varies when sold in taxable form. Describe the exact form on the invoice. ### Can we claim ITC on inputs used to trade 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 76072090 (FY 2024-25) Source: TradeStat EIDB, Ministry of Commerce & Industry. Values in ₹ Crore (FY 2018-19 to FY 2024-25). - Exports: ₹607 Cr (+10.85% YoY) — 0.0165% of India's total exports - Imports: ₹917 Cr (+7.50% YoY) — 0.0151% of India's total imports - Trade balance: −₹311 Cr (Deficit); surplus rank #11611 of 12657 HSN codes - Share of Sub-Chapter 7607: 25.70% of its exports; import side 12.79% - Rank within Sub-Chapter 7607: #2 of 11 by export value; import-side #4 ### Key metrics - Export CAGR: 21.35% (FY 2018-19 to FY 2024-25, 7 fiscal years) - National export rank: #850 of 12657 HSN codes by export value (FY 2024-25) - Peak growth year: +41.50% in FY 2019-20 - Contribution to Sub-Ch. 7607: 25.70% of its exports (FY 2024-25) ## India export-import trade statistics: HSN Code 76072090 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 | 190.02 | 0.0083% | — | 27.85% | 776.77 | 0.0217% | — | 19.28% | −586.75 | #1361 | | FY 2019-20 | 268.88 | 0.0122% | +41.50% | 34.78% | 660.29 | 0.0197% | −15.00% | 16.18% | −391.41 | #1078 | | FY 2020-21 | 310.58 | 0.0144% | +15.51% | 35.29% | 572.92 | 0.0197% | −13.23% | 16.01% | −262.34 | #999 | | FY 2021-22 | 370.50 | 0.0118% | +19.29% | 28.93% | 707.40 | 0.0155% | +23.47% | 13.49% | −336.90 | #1099 | | FY 2022-23 | 518.15 | 0.0143% | +39.85% | 22.18% | 911.45 | 0.0159% | +28.85% | 12.94% | −393.30 | #906 | | FY 2023-24 | 547.48 | 0.0151% | +5.66% | 31.91% | 853.40 | 0.0152% | −6.37% | 13.89% | −305.92 | #872 | | FY 2024-25 | 606.87 | 0.0165% | +10.85% | 25.70% | 917.41 | 0.0151% | +7.50% | 12.79% | −310.54 | #850 | - CAGR (7-year): exports 21.35%/yr, imports 2.81%/yr (consistently Deficit) ## Key trade insights: HSN Code 76072090 export-import analysis ### Consistent export growth: 21.35% CAGR over 7 years India's exports under HSN Code 76072090 have grown at a compound annual rate of 21.35% over 7 fiscal years, rising from ₹190.02 Crore in FY 2018-19 to ₹606.87 Crore in FY 2024-25. ### HSN Code 76072090 ranked #850 among all 12657 HSN codes by export value In FY 2024-25, HSN Code 76072090 ranks #850 out of 12657 HSN codes by total export value. Within Sub-Chapter 7607, it ranks #2 of 11. By trade surplus, it ranks #11611 of 12657. ### FY 2019-20 was the strongest growth year for HSN Code 76072090 exports The strongest single-year export movement for HSN Code 76072090 was recorded in FY 2019-20, when exports surged by 41.50% over the prior year. ### India records a trade deficit of ₹310.54 Crore in HSN Code 76072090 goods In FY 2024-25, India's imports of ₹917.41 Cr exceeded exports of ₹606.87 Cr, resulting in a trade deficit of ₹310.54 Crore — ranking #11611 of 12657 by surplus magnitude. ### Import growth of 2.81% CAGR signals stable import dependency for Backed : Other India's imports under HSN Code 76072090 have grown at 2.81% CAGR, reaching ₹917.41 Crore in FY 2024-25. ### HSN Code 76072090 contributes 25.70% of Sub-Chapter 7607 exports — ranked #2 Among the 11 HSN codes under Sub-Chapter 7607, HSN Code 76072090 ranks #2 by export value — accounting for 25.70% of the sub-chapter's total exports in FY 2024-25. On the import side, it holds 12.79% share (rank #4). ## 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 (this hsn code) | ₹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)](https://busy.in/hsn/hsn-76072010/) | ₹15 Cr | | #10 | [HSN Code 76071910: Tea chest lining materials](https://busy.in/hsn/hsn-76071910/) | ₹7 Cr |