Where HSN 7606 11 90 Sits
Use the eight-digit code on the bill of entry, the shipping bill and, where your turnover requires it, on the GST invoice. The first four digits are the heading; the last four narrow it to this line.
- Chapter
- 76 · Aluminium and articles thereof
- Heading
- 7606 · Aluminium plates, sheets and strip, of a thickness exceeding 0.2 mm act, 1975 (51 of 1975) (hereinafter referred to as the said act), from people’s republic director general (safeguard), in its preliminary findings vide number g.s.r. 65 february, 2009, published in the gazette of india, extraordinary, part ii, section dated the 2nd february, 2009, had come to the conclusion that increased imports rolled products and aluminium foil into india from people’s republic of china threatened to cause market disruption to domestic industry of aluminium flat aluminium foils, and that this had necessitated the imposition of provisional safeguard of aluminium flat rolled products and aluminium foil into india from people’s and whereas, on the basis of the aforesaid findings of the director general central government had imposed provisional safeguard duty on the subject goods the government of india in the ministry of finance (department of revenue), no. dated the 23rd march, 2009, published in the gazette of india vide number g.s.r. 23rd march, 2009; and whereas, the director general (safeguard), in its final findings vide number dated the 29th may, 2009, published in the gazette of india, extraordinary, part section (i), dated the 29th may, 2009, had come to the conclusion that increased imports flat rolled products and aluminium foil into india from people’s republic of china threatened to cause market disruption to domestic industry of aluminium flat aluminium foil and it necessitated the imposition of definitive safeguard duty on imports flat rolled products and aluminium foil into india from people’s republic of now, therefore, in exercise of the powers conferred by sub-section (2) said act, read with rules 12 and 14 of the customs tariff (transitional product duty) rules, 2002, the central government after considering the said findings of (safeguard), hereby imposes a safeguard duty — (a) on aluminium flat rolled products falling under heading 7606 excluding- (a) colour coated aluminium coil with either pe (polyester) (fluorine carbon) coating falling under cth 7606 (b) aluminium composite panels, (c) aluminium-manganese-silicon based and/or aluminium- magnesium-silicon based alloys whether clad or unclad; with thickness mm to 3.00 mm; with post brazing yield strength greater than 45 tariff heading 7606 for use in heat exchangers including radiators, condensers, oil coolers, heater cores, evaporators, heat ventilation (hvac) systems and parts thereof, at the rate of:— i. 14% ad valorem, when imported from the 23rd day 22nd day march, 2010 (both days inclusive); and ii. 12% ad valorem, when imported from the 23rd day 22nd day march, 2011 (both days inclusive); (b) on aluminium foil falling under heading 7607 excluding — (a) aluminium foil of thickness less than 7 micron falling under (b) “aluminium foil of 10.5 micron with rough surface and printed or not; to be used by beer bottling unit” (c) colour coated aluminium coil with either pe (polyester) (fluorine-carbon) coating falling under cth 7607. (d) etched or formed aluminium foils falling under cth 7607 the manufacture of electrolytic capacitors. (e) polyaluminium foil coated with copolymer falling under in the manufacture of pijf telecom copper cables or optical fiber (f) aluminium-manganese-silicon based and/or aluminium- magnesium-silicon based alloys, whether clad or unclad; with thickness mm to 3.00 mm; with post brazing yield strength greater than 45 tariff heading 7607 for use in heat exchangers including radiators, condensers, oil coolers, heater cores, evaporators, heat ventilation (hvac) systems and parts thereof. at the rate of:— i. 30% ad valorem, when imported from the 23rd day 22nd day march, 2010 (both days inclusive); and ii. 25% ad valorem, when imported from the 23rd day 22nd day march, 2011 (both days inclusive); 2. the safeguard duty imposed under this notification shall be levied with effect imposition of the provisional safeguard duty, that is, the 23rd march, 2009.
- Group
- Of aluminium, not alloyed
- Tariff item
- 7606 11 90 · Other
- Unit
- kg.
GST Rate on HSN 7606 11 90
GST on goods is fixed by the entries of Notification No. 9/2025-Central Tax (Rate), in force from 22 September 2025 and amended up to 30 April 2026. The entries below are the ones that reach this code. Match the goods to the description in the entry before you invoice.
| GST rate | Entry | Codes named | Goods covered by the entry |
|---|---|---|---|
| 18% | Schedule II, S. No. 335 | 7606 | Aluminium plates, sheets and strip, of a thickness exceeding 0.2 mm |
| 18% | Schedule II, S. No. 639 | Any Chapter | Goods which are not specified in Schedule I, III, IV, V, VI or VII (residual entry) |
Goods that fall under no specific entry take the residual entry, unless they are exempt under the exemption notification issued with the rate notification.
Customs Duty on HSN 7606 11 90
An import pays basic customs duty at the tariff rate, social welfare surcharge at 10% of that duty (unless exempted for the goods), and IGST at the GST rate on the value plus both duties.
- Basic customs duty at
- Social welfare surcharge, 10% of the duty
- IGST at on value plus both
- Total duty and tax
- As a share of the value
Standard rates only: no exemption notification, anti-dumping or safeguard duty, or trade-agreement rate is applied, and the surcharge is taken at 10% although some goods are exempted from it. A registered importer takes credit of the IGST.
Export Policy and RoDTEP for HSN 7606 11 90
Schedule 2 of ITC(HS) 2022 marks this tariff item Free. Appendix 4R gives RoDTEP at 1.2% of FOB value for exports from the domestic tariff area and 0.7% for Advance Authorisation, SEZ and EOU exports. The scheme continues up to 31 December 2026.
- Current RoDTEP schedule takes effectAppendix 4R and 4RE notified by Notification 32/2024-25.
- All rates and caps limited to 50%Notification 60/2025-26, with immediate effect.
- Full rates restoredNotification 66/2025-26 and its corrigendum: the rates of 22 February 2026 apply again from 23 March.
- Scheme continued to 30 September 2026Notification 74/2025-26, rates unchanged.
- Scheme continued to 31 December 2026Notification 41/2026-27: rates and caps as on 30 September 2026 continue.
Other Codes Under HSN 7606
| Tariff item | Description | Basic customs duty |
|---|---|---|
| 7606 11 10 | Electrolytic plates or sheetsOf aluminium, not alloyed | 7.5% |
| 7606 11 90 | OtherOf aluminium, not alloyed | 7.5% |
| 7606 12 00 | Of aluminium alloys | 7.5% |
| 7606 91 10 | CirclesOf aluminium, not alloyed | 7.5% |
| 7606 91 20 | Electrolytic plates or sheetsOf aluminium, not alloyed | 7.5% |
| 7606 91 90 | OtherOf aluminium, not alloyed | 7.5% |
| 7606 92 10 | CirclesOf aluminium alloys | 7.5% |
| 7606 92 90 | OtherOf aluminium alloys | 7.5% |
- The item-wise import policy (Free, Restricted or Prohibited) of ITC(HS) Schedule 1.
- Exemption notifications, anti-dumping and safeguard duties, and preferential rates under trade agreements. The duty shown is the tariff rate.
- The GST exemption notification. Goods exempt under it pay no GST even if a rate entry names the code.
Official documents behind this page
- Notification No. 9/2025-Central Tax (Rate), 17 September 2025GST rate Schedules I to VI, in force from 22 September 2025, as amended by Notification No. 19/2025-Central Tax (Rate) of 31 December 2025 (Schedule VII omitted from 1 February 2026) and No. 01/2026 of 30 April 2026.
- Customs Tariff, First ScheduleCBIC Customs Tariff as on 30 June 2024, with the First Schedule amendments of the Finance (No. 2) Act, 2024, the Finance Act, 2025 and the Finance Act, 2026 applied.
- ITC(HS) 2022, Schedule 2, Export PolicyDGFT: the export policy and policy condition of each tariff item.
- Appendix 4R and Appendix 4RE, RoDTEP ScheduleDGFT, with effect from 10 October 2024 (Notification No. 32/2024-25); the 2026 changes are in Notifications 60, 66 and 74 of 2025-26 and 41 of 2026-27.
Disclaimer: This guide is general information based on the law and notifications in force when it was last updated. It is not professional advice for your case — rates, thresholds and due dates change, so check the current position with the official source before you act on it.