---
title: "7607 HSN Code | HSN Code for Aluminium foil in India"
description: "Know more about 7607 HSN Code with BUSY Accounting - HSN Tariff, GST Rates and case laws related to chapter 7607 covering Aluminium foil."
canonical: "https://busy.in/hsn/sub-chapter-7607/"
---

# HSN Sub-chapter 7607: Aluminium foil

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

Part of [Chapter 76: Aluminium & Similar Articles](https://busy.in/hsn/chapter-76/).

- Current GST rate: 18%
- Earlier GST rate: 18%

## HSN codes

| Code | Title |
| --- | --- |
| 76071110 | [Aluminium Tea Chest Lining (Rolled, Not Backed)](https://busy.in/hsn/hsn-76071110/) |
| 76071190 | [Rolled, not backed](https://busy.in/hsn/hsn-76071190/) |
| 76071910 | [Tea chest lining materials](https://busy.in/hsn/hsn-76071910/) |
| 76071991 | [Not backed : Other : Other : Plain](https://busy.in/hsn/hsn-76071991/) |
| 76071992 | [Not Backed \| Other](https://busy.in/hsn/hsn-76071992/) |
| 76071993 | [Perforated or cut-to-shape sheets](https://busy.in/hsn/hsn-76071993/) |
| 76071994 | [Not Backed \| Other](https://busy.in/hsn/hsn-76071994/) |
| 76071995 | [Not Backed \| Other](https://busy.in/hsn/hsn-76071995/) |
| 76071999 | [Not Backed \| Other](https://busy.in/hsn/hsn-76071999/) |
| 76072010 | [Backed Aluminium Foil (Tea Chest Lining)](https://busy.in/hsn/hsn-76072010/) |
| 76072090 | [Backed : Other](https://busy.in/hsn/hsn-76072090/) |

## Frequently asked questions

### What products are classified under HSN 7607

It includes Aluminium foil

### How are warranty replacements of Aluminium foil handled?

If replacement is without consideration under a pre‑agreed warranty, issue a delivery challan and reference the original invoice/contract. If consideration is charged, raise a tax invoice. Keep serial/lot details for traceability.

### Can reverse charge ever apply to transactions involving Aluminium foil?

Reverse charge in goods is notified only for specific categories. Most regular B2B sales of Aluminium foil are forward charge. Check the current notifications for any special cases before deciding.

### Any import/export nuance for Aluminium foil?

Exports are zero‑rated (with or without payment of IGST) subject to LUT/refund conditions. Imports may attract customs duties in addition to GST. Keep HSN‑wise description consistent across invoice, shipping bill and BOE.

### Does packaging or branding change how GST applies to Aluminium foil?

Yes. Many food/agri goods are treated differently when sold as pre‑packaged & labelled retail packs versus loose/open packs. If Aluminium foil is sold in small pouches (e.g., 500 g) with an MRP and label, record that on the invoice. Loose bulk bags often follow a different treatment.

### Does MRP, weight or pack size change GST treatment for Aluminium foil?

Some entries use MRP/weight‑based conditions for classification. Keep pack size, retail marking and brand status on records and invoice to support the chosen HSN.

### How do I bill a kit or combo that includes Aluminium foil?

Prefer separate lines per item with its HSN so each component follows its own tax treatment. If it is a naturally bundled supply, identify the principal supply and tax the whole bundle accordingly.

## India's trade performance: HSN Sub-Chapter 7607 (FY 2024-25)

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

- Exports: ₹2,361 Cr (+37.65% YoY) — 0.0638% of India's total exports
- Imports: ₹7,175 Cr (+16.75% YoY) — 0.1177% of India's total imports
- Trade balance: −₹4,814 Cr (Deficit); surplus rank #1112 of 1233 sub-chapters
- Share of Chapter 76: 4.09% of its exports; import side 10.25%
- Rank within Chapter 76: #5 of 16 by export value; import-side #3

### Key metrics

- Export CAGR: 22.99% (FY 2018-19 to FY 2024-25, 7 fiscal years)
- National export rank: #240 of 1233 sub-chapters by export value (FY 2024-25)
- Peak growth year: +82.43% in FY 2022-23
- Contribution to Ch. 76: 4.09% of its exports (FY 2024-25)

## India export-import trade statistics: HSN Sub-Chapter 7607

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 Ch. 76 | Imports (₹ Cr) | Imp share | Imp YoY | Imp % of Ch. 76 | Trade balance | Exp rank |
| --- | --- | --- | --- | --- | --- | --- | --- | --- | --- | --- |
| FY 2018-19 | 682.39 | 0.0297% | — | 1.71% | 4,029.34 | 0.1122% | — | 10.56% | −3,346.95 | #366 |
| FY 2019-20 | 773.20 | 0.0350% | +13.31% | 2.14% | 4,080.27 | 0.1216% | +1.26% | 13.12% | −3,307.07 | #332 |
| FY 2020-21 | 879.97 | 0.0409% | +13.81% | 2.06% | 3,579.59 | 0.1228% | −12.27% | 11.97% | −2,699.62 | #328 |
| FY 2021-22 | 1,280.82 | 0.0408% | +45.55% | 1.62% | 5,244.55 | 0.1147% | +46.51% | 11.58% | −3,963.73 | #318 |
| FY 2022-23 | 2,336.64 | 0.0645% | +82.43% | 3.29% | 7,042.44 | 0.1225% | +34.28% | 12.51% | −4,705.80 | #223 |
| FY 2023-24 | 1,715.48 | 0.0474% | −26.58% | 2.71% | 6,146.01 | 0.1094% | −12.73% | 10.82% | −4,430.53 | #276 |
| FY 2024-25 | 2,361.29 | 0.0638% | +37.65% | 4.09% | 7,175.34 | 0.1177% | +16.75% | 10.25% | −4,814.05 | #240 |

- CAGR (7-year): exports 22.99%/yr, imports 10.10%/yr (consistently Deficit)

## Key trade insights: HSN Sub-Chapter 7607 export-import analysis

### Consistent export growth: 22.99% CAGR over 7 years

India's exports under HSN Sub-Chapter 7607 have grown at a compound annual rate of 22.99% over 7 fiscal years, rising from ₹682.39 Crore in FY 2018-19 to ₹2,361.29 Crore in FY 2024-25.

### HSN Sub-Chapter 7607 ranked #240 among all 1233 sub-chapters by export value

In FY 2024-25, HSN Sub-Chapter 7607 ranks #240 out of 1233 sub-chapters by total export value. Within Chapter 76, it ranks #5 of 16. By trade surplus, it ranks #1112 of 1233.

### FY 2022-23 was the strongest growth year for HSN Sub-Chapter 7607 exports

The strongest single-year export movement for HSN Sub-Chapter 7607 was recorded in FY 2022-23, when exports surged by 82.43% over the prior year.

### India records a trade deficit of ₹4,814.05 Crore in HSN Sub-Chapter 7607 goods

In FY 2024-25, India's imports of ₹7,175.34 Cr exceeded exports of ₹2,361.29 Cr, resulting in a trade deficit of ₹4,814.05 Crore — ranking #1112 of 1233 by surplus magnitude.

### Import growth of 10.10% CAGR signals rising demand for Aluminium foil

India's imports under HSN Sub-Chapter 7607 have grown at 10.10% CAGR, reaching ₹7,175.34 Crore in FY 2024-25.

### HSN Sub-Chapter 7607 contributes 4.09% of Chapter 76 exports — ranked #5

Among the 16 sub-chapters under Chapter 76, HSN Sub-Chapter 7607 ranks #5 by export value — accounting for 4.09% of the chapter's total exports in FY 2024-25. On the import side, it holds 10.25% share (rank #3).

## Related Sub-Chapters in Chapter 76

Ranked by export value (FY 2024-25).

| Rank | HSN Sub-Chapter | Exports (FY 2024-25) |
| --- | --- | --- |
| #1 | [HSN Sub-Chapter 7601: Unwrought aluminium](https://busy.in/hsn/sub-chapter-7601/) | ₹37,325 Cr |
| #2 | [HSN Sub-Chapter 7616: Other Aluminium Items](https://busy.in/hsn/sub-chapter-7616/) | ₹4,192 Cr |
| #3 | [HSN Sub-Chapter 7614: Aluminum wire & cables](https://busy.in/hsn/sub-chapter-7614/) | ₹3,916 Cr |
| #4 | [HSN Sub-Chapter 7605: Aluminium Wire](https://busy.in/hsn/sub-chapter-7605/) | ₹3,657 Cr |
| #5 | HSN Sub-Chapter 7607: Aluminium foil (this hsn sub-chapter) | ₹2,361 Cr |
| #6 | [HSN Sub-Chapter 7606: Aluminium sheets and strips](https://busy.in/hsn/sub-chapter-7606/) | ₹1,697 Cr |
| #7 | [HSN Sub-Chapter 7615: Aluminium Household Items](https://busy.in/hsn/sub-chapter-7615/) | ₹1,078 Cr |
| #8 | [HSN Sub-Chapter 7604: Aluminium bars, rods](https://busy.in/hsn/sub-chapter-7604/) | ₹1,033 Cr |
| #9 | [HSN Sub-Chapter 7610: Aluminium Structures](https://busy.in/hsn/sub-chapter-7610/) | ₹785 Cr |
| #10 | [HSN Sub-Chapter 7612: Aluminium cans & containers under](https://busy.in/hsn/sub-chapter-7612/) | ₹695 Cr |

## Other sub-chapters

| Code | Title |
| --- | --- |
| 7601 | [Unwrought aluminium](https://busy.in/hsn/sub-chapter-7601/) |
| 7602 | [Aluminium waste & scrap](https://busy.in/hsn/sub-chapter-7602/) |
| 7603 | [Aluminium powders & flakes](https://busy.in/hsn/sub-chapter-7603/) |
| 7604 | [Aluminium bars, rods](https://busy.in/hsn/sub-chapter-7604/) |
| 7605 | [Aluminium Wire](https://busy.in/hsn/sub-chapter-7605/) |
| 7606 | [Aluminium sheets and strips](https://busy.in/hsn/sub-chapter-7606/) |
| 7608 | [Aluminium tubes & pipes](https://busy.in/hsn/sub-chapter-7608/) |
| 7609 | [Duty-free personal items](https://busy.in/hsn/sub-chapter-7609/) |
| 7610 | [Aluminium Structures](https://busy.in/hsn/sub-chapter-7610/) |
| 7611 | [Aluminium containers exceeding 300L](https://busy.in/hsn/sub-chapter-7611/) |
| 7612 | [Aluminium cans & containers under](https://busy.in/hsn/sub-chapter-7612/) |
| 7613 | [Aluminium gas containers](https://busy.in/hsn/sub-chapter-7613/) |
| 7614 | [Aluminum wire & cables](https://busy.in/hsn/sub-chapter-7614/) |
| 7615 | [Aluminium Household Items](https://busy.in/hsn/sub-chapter-7615/) |
| 7616 | [Other Aluminium Items](https://busy.in/hsn/sub-chapter-7616/) |