Aluminium sheet HSN Code
GST rates and HSN code for Aluminium sheet.
| Chapter | Description | HSN Code | Rate (%) | CESS (%) | Effective Date | Rate Revision |
|---|---|---|---|---|---|---|
| <strong>Aluminium</strong> and articles thereof | Aluminium Waste And Scrap – Aluminium Waste And Scrap : Aluminium Scrap, Namely The Following : Clean Aluminium Lithographic Sheets (Isri) New, Clean Aluminium Lithographic Sheets (Isri)Mixed Low Copper Aluminium Clippings And Solids (Isri) Clean Mixed Ol | 76020010 | 18% | – | 01/07/2017 | – |
| Aluminium Plates, Sheets And Strip, Of A Thickness Exceeding 0.2 Mm – Rectangular (Including Square) : Of Aluminium Alloys | 76061200 | 18% | – | 01/07/2017 | – | |
| Aluminium Plates, Sheets And Strip, Of A Thickness Exceeding 0.2 Mm – Other : Of Aluminium, Not Alloyed : Other | 76069190 | 18% | – | 01/07/2017 | – | |
| Aluminium Plates, Sheets And Strip, Of A Thickness Exceeding 0.2 Mm – Other : Of Aluminium Alloys : Circles | 76069210 | 18% | – | 01/07/2017 | – | |
| Aluminium Plates, Sheets And Strip, Of A Thickness Exceeding 0.2 Mm – Other : Of Aluminium, Not Alloyed : Electrolytic Plates Or Sheets | 76069120 | 18% | – | 01/07/2017 | – | |
| Aluminium Plates, Sheets And Strip, Of A Thickness Exceeding 0.2 Mm | 7606 | 18% | – | 01/07/2017 | – | |
| Aluminium Plates, Sheets And Strip, Of A Thickness Exceeding 0.2 Mm – Rectangular (Including Square) : Of Aluminium, Not Alloyed : Electrolytic Plates Or Sheets | 76061110 | 18% | – | 01/07/2017 | – | |
| Aluminium Plates, Sheets And Strip, Of A Thickness Exceeding 0.2 Mm – Other : Of Aluminium, Not Alloyed : Circles | 76069110 | 18% | – | 01/07/2017 | – | |
| Aluminium Plates, Sheets And Strip, Of A Thickness Exceeding 0.2 Mm – Rectangular (Including Square) : Of Aluminium, Not Alloyed : Other | 76061190 | 18% | – | 01/07/2017 | – | |
| Aluminium Plates, Sheets And Strip, Of A Thickness Exceeding 0.2 Mm – Other : Of Aluminium Alloys : Other | 76069290 | 18% | – | 01/07/2017 | – | |
| 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 Exceeding 300 L, Whether Or Not Lined Or Heat-Insulated, But Not F | 76121090 | 18% | – | 01/07/2017 | – | |
| 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, Of Aluminium– Sanitary Ware And Parts Thereof : Sanitary Ware Of A | 76152010 | 12% | – | 15/11/2017 – 1/07/2017 | – | |
| Of Aluminium, Not Alloyed | 760611 | 18% | – | 01/07/2017 | – | |
| Aluminium Alloys | 760120 | 18% | – | 01/07/2017 | – | |
| Other Articles Of Aluminium – Nails, Tacks, Staples (Other Than Those Of Heading 8305), Screws, Bolts, Nuts, Screw Hooks, Rivets, Cotters, Cotter-Pmilar Articles | 76161000 | 18% | – | 01/07/2017 | – | |
| Manufactures of straw, of esparto or of other plaiting materials; basketware and wickerwork | Plaits And Similar Products Of Plaiting Materials, Whether Or Not Assembled Into Strips ; Plaiting Materials, Plaits And Similar Products Of Plaiting Materials, Bound Together In Parallel Strands Or Woven, In Sheet Form, Whether Or Not Being Finished Arti | 46019100 | 5% | – | 25/01/2018 22/09/2017 | – |
| Plaits And Similar Products Of Plaiting Materials, Whether Or Not Assembled Into Strips ; Plaiting Materials, Plaits And Similar Products Of Plaiting Materials, Bound Together In Parallel Strands Or Woven, In Sheet Form, Whether Or Not Being Finished Arti | 46012100 | 5% | – | 25/01/2018 22/09/2017 | – | |
| Plaits And Similar Products Of Plaiting Materials, Whether Or Not Assembled Into Strips ; Plaiting Materials, Plaits And Similar Products Of Plaiting Materials, Bound Together In Parallel Strands Or Woven, In Sheet Form, Whether Or Not Being Finished Arti | 46012020 | 5% | – | 25/01/2018 22/09/2017 | – | |
| Mineral fuels, mineral oils and products of their distillation; bituminous substances; mineral waxes | Raw Petroleum Coke For Anode Making In Aluminium Industry Conforming To Standard Is 17049 | 27131110 | 18% | – | 01/07/2017 | – |
| Plastics and articles thereof | Other Plates, Sheets, Film, Foil And Strip, Of Plastics, Non – Cellular And Not Reinforced, Laminated, Supported Or Similarly Combined With Other Materials – Of Other Plastics: Sheet Of Poly (Tetrafluoro – Ethylene) (Ptfe): Other | 39209949 | 18% | – | 01/07/2017 | – |
Understanding the Aluminium Sheet HSN Code: A Comprehensive Guide
Aluminium sheets are versatile materials used across countless industries, from construction and automotive to packaging and electronics. For businesses involved in the trade or manufacturing of aluminium sheets in India, understanding the correct Harmonized System of Nomenclature (HSN) code is crucial for accurate Goods and Services Tax (GST) compliance. The HSN code for an aluminium sheet depends primarily on its characteristics, such as thickness and alloy composition. This blog will break down the key HSN codes for aluminium sheets and related products, along with their associated GST rates.
The Right HSN Code for Aluminium Sheets
The HSN Chapter 76 is dedicated to “Aluminium and articles thereof,” encompassing a wide range of aluminium products. Within this chapter, aluminium sheets are primarily classified under HSN 7606.
- Aluminium Plates, Sheets, and Strip, of a Thickness Exceeding 0.2 mm: This is the main category for most aluminium sheets. The specific sub-codes within HSN 7606 differentiate based on alloy content and shape:
- Rectangular (Including Square):
- Of Aluminium, Not Alloyed:
- Electrolytic Plates or Sheets: HSN 76061110
- Other: HSN 76061190
- Of Aluminium Alloys: HSN 76061200
- Of Aluminium, Not Alloyed:
- Other (Non-Rectangular):
- Of Aluminium, Not Alloyed:
- Circles: HSN 76069110
- Electrolytic Plates or Sheets: HSN 76069120
- Other: HSN 76069190
- Of Aluminium Alloys:
- Circles: HSN 76069210
- Other: HSN 76069290
- Of Aluminium, Not Alloyed:
- Rectangular (Including Square):
Related Aluminium Products and Their HSN Codes
It is important to differentiate aluminium sheets from other aluminium products that might seem similar but have different HSN classifications.
- Aluminium Waste and Scrap: This category includes various forms of aluminium scrap.
- Aluminium Scrap (e.g., Clean Aluminium Lithographic Sheets, Mixed Low Copper Aluminium Clippings): HSN 76020010
- Other Waste and Scrap: HSN 76020090
- Both types of aluminium scrap are subject to an 18% GST rate, effective from July 1, 2017.
- Aluminium Alloys (Unwrought): These refer to raw forms of aluminium before being rolled into sheets or other products.
- Aluminium Alloys: HSN 760120
- This also has an 18% GST rate, effective from July 1, 2017.
- Aluminium Containers (Casks, Drums, Cans, Boxes, etc.):
- Specific sub-codes exist, for instance, 76121090 for certain aluminium containers of a capacity not exceeding 300 L.
- These containers also attract an 18% GST rate, effective from July 1, 2017.
- Household Articles of Aluminium: Some aluminium items used in households have a lower GST rate.
- Sanitary Ware of Aluminium (e.g., sanitary ware parts): HSN 76152010
- This has a 12% GST rate, effective from November 15, 2017.
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