---
title: "7609 HSN Code | HSN Code for Duty-free personal items in India"
description: "Know more about 7609 HSN Code with BUSY Accounting - HSN Tariff, GST Rates and case laws related to chapter 7609 covering Duty-free personal items."
canonical: "https://busy.in/hsn/sub-chapter-7609/"
---

# HSN Sub-chapter 7609: Duty-free personal items

Aluminium tube or pipe fittings (for example, couplings, elbows, sleeves)

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 |
| --- | --- |
| 76090000 | [Aluminium Tube & Pipe Fittings: Couplings, Elbows, Sleeves](https://busy.in/hsn/hsn-76090000/) |

## Frequently asked questions

### What products are classified under HSN 7609

It includes Duty-free personal items

### Is the composition scheme suitable if I mainly trade Duty-free personal items?

The composition scheme is optional for eligible small suppliers of goods. You cannot issue tax invoices or collect tax under composition. Check turnover limits and exclusions; evaluate margins and ITC loss before opting in.

### What should my invoice and records include for Duty-free personal items?

Include HSN, exact description, pack size/grade, quantity, and if pre‑packaged & labelled. Maintain purchase specs, test reports (where relevant), and job‑work challans for audit trail.

### If I repair and return Duty-free personal items, how should I charge GST?

Repair/service is a service supply (SAC). Parts and materials used are goods and may be billed separately with HSN. Mention both lines clearly to avoid mixing service and goods values.

### What misclassification mistakes happen with Duty-free personal items?

Using a broad or incorrect HSN, ignoring material/form (e.g., raw vs processed), or mixing goods and services on one line. Always match wording to the HSN Notes and keep a classification working paper.

### How do I bill a kit or combo that includes Duty-free personal items?

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.

### Does MRP, weight or pack size change GST treatment for Duty-free personal items?

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.

## India's trade performance: HSN Sub-Chapter 7609 (FY 2024-25)

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

- Exports: ₹330 Cr (+8.52% YoY) — 0.0089% of India's total exports
- Imports: ₹148 Cr (+20.31% YoY) — 0.0024% of India's total imports
- Trade balance: ₹182 Cr (Surplus); surplus rank #343 of 1233 sub-chapters
- Share of Chapter 76: 0.57% of its exports; import side 0.21%
- Rank within Chapter 76: #11 of 16 by export value; import-side #12

### Key metrics

- Export CAGR: 11.21% (FY 2018-19 to FY 2024-25, 7 fiscal years)
- National export rank: #607 of 1233 sub-chapters by export value (FY 2024-25)
- Peak growth year: +55.84% in FY 2021-22
- Contribution to Ch. 76: 0.57% of its exports (FY 2024-25)

## India export-import trade statistics: HSN Sub-Chapter 7609

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 | 174.46 | 0.0076% | — | 0.44% | 68.34 | 0.0019% | — | 0.18% | +106.12 | #624 |
| FY 2019-20 | 181.55 | 0.0082% | +4.06% | 0.50% | 78.92 | 0.0024% | +15.48% | 0.25% | +102.63 | #610 |
| FY 2020-21 | 212.03 | 0.0099% | +16.79% | 0.50% | 56.45 | 0.0019% | −28.47% | 0.19% | +155.58 | #594 |
| FY 2021-22 | 330.42 | 0.0105% | +55.84% | 0.42% | 76.30 | 0.0017% | +35.16% | 0.17% | +254.12 | #567 |
| FY 2022-23 | 287.17 | 0.0079% | −13.09% | 0.40% | 112.83 | 0.0020% | +47.88% | 0.20% | +174.34 | #618 |
| FY 2023-24 | 304.17 | 0.0084% | +5.92% | 0.48% | 122.72 | 0.0022% | +8.77% | 0.22% | +181.45 | #618 |
| FY 2024-25 | 330.08 | 0.0089% | +8.52% | 0.57% | 147.64 | 0.0024% | +20.31% | 0.21% | +182.44 | #607 |

- CAGR (7-year): exports 11.21%/yr, imports 13.70%/yr (consistently Surplus)

## Key trade insights: HSN Sub-Chapter 7609 export-import analysis

### Consistent export growth: 11.21% CAGR over 7 years

India's exports under HSN Sub-Chapter 7609 have grown at a compound annual rate of 11.21% over 7 fiscal years, rising from ₹174.46 Crore in FY 2018-19 to ₹330.08 Crore in FY 2024-25.

### HSN Sub-Chapter 7609 ranked #607 among all 1233 sub-chapters by export value

In FY 2024-25, HSN Sub-Chapter 7609 ranks #607 out of 1233 sub-chapters by total export value. Within Chapter 76, it ranks #11 of 16. By trade surplus, it ranks #343 of 1233.

### FY 2021-22 was the strongest growth year for HSN Sub-Chapter 7609 exports

The strongest single-year export movement for HSN Sub-Chapter 7609 was recorded in FY 2021-22, when exports surged by 55.84% over the prior year.

### India maintains a trade surplus of ₹182.44 Crore in HSN Sub-Chapter 7609 goods

In FY 2024-25, India's exports of ₹330.08 Cr exceeded imports of ₹147.64 Cr, resulting in a trade surplus of ₹182.44 Crore — ranking #343 of 1233 by surplus magnitude.

### Import growth of 13.70% CAGR signals rising demand for Duty-free personal items

India's imports under HSN Sub-Chapter 7609 have grown at 13.70% CAGR, reaching ₹147.64 Crore in FY 2024-25.

### HSN Sub-Chapter 7609 contributes 0.57% of Chapter 76 exports — ranked #11

Among the 16 sub-chapters under Chapter 76, HSN Sub-Chapter 7609 ranks #11 by export value — accounting for 0.57% of the chapter's total exports in FY 2024-25. On the import side, it holds 0.21% share (rank #12).

## 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](https://busy.in/hsn/sub-chapter-7607/) | ₹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 |
| #11 | HSN Sub-Chapter 7609: Duty-free personal items (this hsn sub-chapter) | ₹330 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/) |
| 7607 | [Aluminium foil](https://busy.in/hsn/sub-chapter-7607/) |
| 7608 | [Aluminium tubes & pipes](https://busy.in/hsn/sub-chapter-7608/) |
| 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/) |