---
title: "HSN Code for Aluminium structures and parts of structures | Other | HSN 76109090 GST Rate"
description: "Find HSN and GST Rates for 76109090 related to Aluminium structures and parts of structures | Other with BUSY Accounting - The reliable source for HSN and GST details in India."
canonical: "https://busy.in/hsn/hsn-76109090/"
---

# HSN Code 76109090: Aluminium structures and parts of structures | 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 7610: Aluminium Structures](https://busy.in/hsn/sub-chapter-7610/)

## GST rates

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

## Frequently asked questions

### What products are classified under HSN 76109090 ?

It includes Collapsible containers: Lacquered

### Any common misclassification issue with Aluminium structures and parts of structures / Other?

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

### How much GST applies to Aluminium structures and parts of structures / Other?

Under HSN 76109090, Aluminium structures and parts of structures / Other attracts Varies when sold in taxable form. Describe the exact form on the invoice.

### Does packaging or labelling change the GST for Aluminium structures and parts of structures / 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.

### Can we claim ITC on inputs used to trade Aluminium structures and parts of structures / Other?

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

### Do e‑way bill and e‑invoice apply for Aluminium structures and parts of structures / 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 should mixed supplies be billed when Aluminium structures and parts of structures / Other is sold with other items?

Use separate invoice lines per HSN and apply the correct rate per line (e.g., Varies for Aluminium structures and parts of structures / Other; Nil for exempt items if applicable).

## India's trade performance: HSN Code 76109090 (FY 2024-25)

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

- Exports: ₹303 Cr (−10.28% YoY) — 0.0082% of India's total exports
- Imports: ₹711 Cr (+13.54% YoY) — 0.0117% of India's total imports
- Trade balance: −₹409 Cr (Deficit); surplus rank #11771 of 12657 HSN codes
- Share of Sub-Chapter 7610: 38.56% of its exports; import side 17.96%
- Rank within Sub-Chapter 7610: #1 of 5 by export value; import-side #2

### Key metrics

- Export CAGR: 33.57% (FY 2018-19 to FY 2024-25, 7 fiscal years)
- National export rank: #1432 of 12657 HSN codes by export value (FY 2024-25)
- Peak growth year: +206.09% in FY 2021-22
- Contribution to Sub-Ch. 7610: 38.56% of its exports (FY 2024-25)

## India export-import trade statistics: HSN Code 76109090

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 | 53.30 | 0.0023% | — | 22.91% | 543.14 | 0.0152% | — | 40.83% | −489.84 | #2761 |
| FY 2019-20 | 40.14 | 0.0018% | −24.69% | 19.35% | 387.51 | 0.0116% | −28.65% | 41.35% | −347.37 | #3202 |
| FY 2020-21 | 68.30 | 0.0032% | +70.15% | 26.72% | 276.65 | 0.0095% | −28.61% | 46.25% | −208.35 | #2505 |
| FY 2021-22 | 209.06 | 0.0067% | +206.09% | 36.81% | 321.64 | 0.0070% | +16.26% | 40.52% | −112.58 | #1607 |
| FY 2022-23 | 553.95 | 0.0153% | +164.97% | 46.57% | 426.73 | 0.0074% | +32.67% | 38.07% | +127.22 | #853 |
| FY 2023-24 | 337.31 | 0.0093% | −39.11% | 40.82% | 626.45 | 0.0112% | +46.80% | 32.32% | −289.14 | #1285 |
| FY 2024-25 | 302.65 | 0.0082% | −10.28% | 38.56% | 711.25 | 0.0117% | +13.54% | 17.96% | −408.60 | #1432 |

- CAGR (7-year): exports 33.57%/yr, imports 4.60%/yr (consistently Deficit)

## Key trade insights: HSN Code 76109090 export-import analysis

### Consistent export growth: 33.57% CAGR over 7 years

India's exports under HSN Code 76109090 have grown at a compound annual rate of 33.57% over 7 fiscal years, rising from ₹53.30 Crore in FY 2018-19 to ₹302.65 Crore in FY 2024-25.

### HSN Code 76109090 ranked #1432 among all 12657 HSN codes by export value

In FY 2024-25, HSN Code 76109090 ranks #1432 out of 12657 HSN codes by total export value. Within Sub-Chapter 7610, it ranks #1 of 5. By trade surplus, it ranks #11771 of 12657.

### FY 2021-22 was the strongest growth year for HSN Code 76109090 exports

The strongest single-year export movement for HSN Code 76109090 was recorded in FY 2021-22, when exports surged by 206.09% over the prior year.

### India records a trade deficit of ₹408.60 Crore in HSN Code 76109090 goods

In FY 2024-25, India's imports of ₹711.25 Cr exceeded exports of ₹302.65 Cr, resulting in a trade deficit of ₹408.60 Crore — ranking #11771 of 12657 by surplus magnitude.

### Import growth of 4.60% CAGR signals stable import dependency for Aluminium structures and parts of structures | Other

India's imports under HSN Code 76109090 have grown at 4.60% CAGR, reaching ₹711.25 Crore in FY 2024-25.

### HSN Code 76109090 contributes 38.56% of Sub-Chapter 7610 exports — ranked #1

Among the 5 HSN codes under Sub-Chapter 7610, HSN Code 76109090 ranks #1 by export value — accounting for 38.56% of the sub-chapter's total exports in FY 2024-25. On the import side, it holds 17.96% share (rank #2).

## 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 (this hsn code) | ₹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](https://busy.in/hsn/hsn-76109010/) | ₹91 Cr |
| — | [HSN Code 76109020: Parts of structures, not specified](https://busy.in/hsn/hsn-76109020/) | Nil |