Headings in HSN Chapter 76
The GST column shows the rate or rates at which Notification 9/2025-Central Tax (Rate) names the heading; a heading named nowhere takes the residual 18%. The duty column is the basic customs duty in the Customs Tariff.
| Heading | Description | GST rate | Basic customs duty | Codes |
|---|---|---|---|---|
| 7601 | Unwrought aluminium | 18% | 7.5% | 10 |
| 7602 | Aluminium waste and scrap | 18% | 2.5% | 2 |
| 7603 | Aluminium powders and flakes | 18% | 7.5% | 3 |
| 7604 | Aluminium bars, rods and profiles | 18% | 7.5% | 9 |
| 7605 | Aluminium wire | 18% | 7.5% | 7 |
| 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… | 18% | 7.5% | 8 |
| 7607 | 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 | 18% | 7.5% | 11 |
| 7608 | Aluminium tubes and pipes | 18% | 10% | 2 |
| 7609 | Aluminium; tube or pipe fittings (e.g. couplings, elbows, sleeves) | 18% | 10% | 1 |
| 7610 | Aluminium structures (excluding prefabricated buildings of heading 9406) and parts of structures (for example, bridges and bridge-sections, towers, lattice masts, roofs, roofing frameworks… | 18% | 10% | 5 |
| 7611 | Aluminium; reservoirs, tanks, vats and the like for material (not compressed or liquefied gas) of capacity over 300l, whether or not lined, heat-insulated, not fitted with mechanical… | 18% | 10% | 1 |
| 7612 | Aluminium casks, drums, cans, boxes and similar containers (including rigid or collapsible tubular containers), for any material (other than compressed or liquefied gas), of a capacity not… | 5% / 18% | 10% | 8 |
| 7613 | Aluminium containers for compressed or liquefied gas | 18% | 10% | 12 |
| 7614 | Stranded wire, cables, plaited bands and the like, of aluminium, not electrically insulated | 18% | 10% | 2 |
| 7615 | Table, kitchen or other household articles and parts thereof, of aluminium; pot scourers and scouring or polishing pads, gloves and the like, of aluminium; sanitary ware and parts thereof… | 5% / 18% | 10% / 20% | 10 |
| 7616 | Other articles of aluminium | 18% | 10% | 6 |
Where a heading shows more than one rate, the rate depends on the description of the goods. Open the heading to read the entries.
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.
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 or speak to our CA team before you act on it.