---
title: "HSN Code for Other : Structures | HSN 76109010 GST Rate"
description: "Find HSN and GST Rates for 76109010 related to Other : Structures with BUSY Accounting - The reliable source for HSN and GST details in India."
canonical: "https://busy.in/hsn/hsn-76109010/"
---

# HSN Code 76109010: Other : Structures

- [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 7610: Aluminium Structures](https://busy.in/hsn/sub-chapter-7610/)

## GST rates

| Description | CGST | SGST | IGST | CESS |
| --- | --- | --- | --- | --- |
| Other : Structures | 9% | 9% | 18% | 0% |

## Frequently asked questions

### What products are classified under HSN 76109010 ?

It includes Aluminium structures and parts of structures | Other

### Do e‑way bill and e‑invoice apply for Other : Structures?

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.

### Can we claim ITC on inputs used to trade Other : Structures?

If your outward supply is taxable, eligible ITC is available subject to general restrictions. For exempt/Nil supplies, reverse credit per Rule 42.

### How should mixed supplies be billed when Other : Structures is sold with other items?

Use separate invoice lines per HSN and apply the correct rate per line (e.g., Varies for Other : Structures; Nil for exempt items if applicable).

### How much GST applies to Other : Structures?

Under HSN 76109010, Other : Structures attracts Varies when sold in taxable form. Describe the exact form on the invoice.

### Any common misclassification issue with Other : Structures?

Use the exact HSN and describe the form/grade. For multi‑line invoices, apply the rate per line to avoid wrong tax collection.

### Does packaging or labelling change the GST for Other : Structures?

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 76109010 (FY 2024-25)

Source: TradeStat EIDB, Ministry of Commerce & Industry. Values in ₹ Crore (FY 2018-19 to FY 2024-25).

- Exports: ₹91 Cr (−33.12% YoY) — 0.0025% of India's total exports
- Imports: ₹551 Cr (+192.47% YoY) — 0.0091% of India's total imports
- Trade balance: −₹460 Cr (Deficit); surplus rank #11839 of 12657 HSN codes
- Share of Sub-Chapter 7610: 11.54% of its exports; import side 13.91%
- Rank within Sub-Chapter 7610: #4 of 5 by export value; import-side #3

### Key metrics

- Export CAGR: 25.08% (FY 2018-19 to FY 2024-25, 7 fiscal years)
- National export rank: #2803 of 12657 HSN codes by export value (FY 2024-25)
- Peak growth year: +228.49% in FY 2021-22
- Contribution to Sub-Ch. 7610: 11.54% of its exports (FY 2024-25)

## India export-import trade statistics: HSN Code 76109010

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. 7610 | Imports (₹ Cr) | Imp share | Imp YoY | Imp % of Sub-Ch. 7610 | Trade balance | Exp rank |
| --- | --- | --- | --- | --- | --- | --- | --- | --- | --- | --- |
| FY 2018-19 | 23.65 | 0.0010% | — | 10.17% | 191.84 | 0.0054% | — | 14.42% | −168.19 | #3889 |
| FY 2019-20 | 30.59 | 0.0014% | +29.34% | 14.75% | 125.13 | 0.0037% | −34.77% | 13.35% | −94.54 | #3573 |
| FY 2020-21 | 26.50 | 0.0012% | −13.37% | 10.37% | 65.96 | 0.0023% | −47.29% | 11.03% | −39.46 | #3828 |
| FY 2021-22 | 87.05 | 0.0028% | +228.49% | 15.33% | 67.52 | 0.0015% | +2.37% | 8.51% | +19.53 | #2604 |
| FY 2022-23 | 160.43 | 0.0044% | +84.30% | 13.49% | 137.64 | 0.0024% | +103.85% | 12.28% | +22.79 | #1973 |
| FY 2023-24 | 135.43 | 0.0037% | −15.58% | 16.39% | 188.26 | 0.0034% | +36.78% | 9.71% | −52.83 | #2229 |
| FY 2024-25 | 90.57 | 0.0025% | −33.12% | 11.54% | 550.61 | 0.0091% | +192.47% | 13.91% | −460.04 | #2803 |

- CAGR (7-year): exports 25.08%/yr, imports 19.21%/yr (consistently Deficit)

## Key trade insights: HSN Code 76109010 export-import analysis

### Consistent export growth: 25.08% CAGR over 7 years

India's exports under HSN Code 76109010 have grown at a compound annual rate of 25.08% over 7 fiscal years, rising from ₹23.65 Crore in FY 2018-19 to ₹90.57 Crore in FY 2024-25.

### HSN Code 76109010 ranked #2803 among all 12657 HSN codes by export value

In FY 2024-25, HSN Code 76109010 ranks #2803 out of 12657 HSN codes by total export value. Within Sub-Chapter 7610, it ranks #4 of 5. By trade surplus, it ranks #11839 of 12657.

### FY 2021-22 was the strongest growth year for HSN Code 76109010 exports

The strongest single-year export movement for HSN Code 76109010 was recorded in FY 2021-22, when exports surged by 228.49% over the prior year.

### India records a trade deficit of ₹460.04 Crore in HSN Code 76109010 goods

In FY 2024-25, India's imports of ₹550.61 Cr exceeded exports of ₹90.57 Cr, resulting in a trade deficit of ₹460.04 Crore — ranking #11839 of 12657 by surplus magnitude.

### Import growth of 19.21% CAGR signals rising demand for Other : Structures

India's imports under HSN Code 76109010 have grown at 19.21% CAGR, reaching ₹550.61 Crore in FY 2024-25.

### HSN Code 76109010 contributes 11.54% of Sub-Chapter 7610 exports — ranked #4

Among the 5 HSN codes under Sub-Chapter 7610, HSN Code 76109010 ranks #4 by export value — accounting for 11.54% of the sub-chapter's total exports in FY 2024-25. On the import side, it holds 13.91% share (rank #3).

## Related HSN Codes in Sub-Chapter 7610

Ranked by export value (FY 2024-25).

| Rank | HSN Code | Exports (FY 2024-25) |
| --- | --- | --- |
| #1 | [HSN Code 76109090: Aluminium structures and parts of structures \| Other](https://busy.in/hsn/hsn-76109090/) | ₹303 Cr |
| #2 | [HSN Code 76109030: Prepared Aluminium Structural Plates/Rods/Profiles/Tubes](https://busy.in/hsn/hsn-76109030/) | ₹177 Cr |
| #3 | [HSN Code 76101000: Doors, windows, frames, thresholds](https://busy.in/hsn/hsn-76101000/) | ₹150 Cr |
| #4 | HSN Code 76109010: Other : Structures (this hsn code) | ₹91 Cr |
| — | [HSN Code 76109020: Parts of structures, not specified](https://busy.in/hsn/hsn-76109020/) | Nil |