Aluminium products in India are classified under HSN Chapter 76 and attract GST rates based on product type, typically around 18%. The correct HSN code ensures accurate GST invoicing, proper Input Tax Credit (ITC) claims, correct return filing and compliance, making classification essential for businesses across construction, electrical, automotive, packaging and manufacturing sectors.
What are the HSN Code and GST rate for aluminium?
Aluminium and its articles generally fall under Chapter 76 of the HSN. Aluminium is categorised by form, ranging from raw materials and semi-finished goods to final products and structural components. Most aluminium products attract an 18% GST rate, although some items may fall under the 5% slab following GST rate rationalisation in September 2025.
Learn more about HSN Code: Full Form, List & GST Rates
Below is the breakdown of Chapter 76 related to aluminium products:
|
Category |
HSN Code |
Description |
|
Unwrought aluminium |
7601 |
Unwrought aluminium includes primary forms like ingots, billets and wire rods). This category covers both alloyed and non-alloyed aluminium raw materials, primarily used in manufacturing, with common codes including 7601 10 (not alloyed) and 7601 20 (alloyed) |
|
Aluminium waste and scrap |
7602 |
Aluminium waste and scrap, including aluminium auto castings, wire, foil and turnings. For example, items like insulated aluminium wire scrap, aluminium auto/airplane castings, fragmentiser aluminium scrap. Main classifications include 7602 00 10 (aluminium scrap, such as clean aluminium lithographic sheets, mixed low-copper clippings/solids) and 7602 00 90 (other waste and scrap) |
|
Aluminium powders and flakes |
7603 |
This category breaks down into these main classifications:
|
|
Aluminium bars, rods and profiles |
7604 |
Covers aluminium bars, rods and profiles, both alloyed and non-alloyed. The code’s key classifications include:
|
|
Aluminium wire |
7605 |
It covers both alloyed and non-alloyed aluminium wires, including various sizes and forms, such as wire exceeding 6 mm or between 6mm and 7mm. Common applications are electrical conductor (fencing), specialised alloy wire products and high-strength electrical applications. The code further breaks down into:
|
|
Aluminium plates, sheets and strip (exceeding 0.2mm) |
7606 |
Covers aluminium plates, sheets and strips with a thickness exceeding 0.2 mm. It applies to rectangular or square, alloyed or non-alloyed aluminium products, commonly used in industrial applications. Key classifications of the code:
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|
Aluminium foil (up to 0.2mm thickness) |
7607 |
Aluminium foil (whether or not printed/backed) with a thickness below or equal to 0.2mm. It’s commonly used for packaging materials, tea chest lining, aluminium foil tapes and embossed or printed industrial/consumer food wrapping. The code classifies foil into "not backed" (7607 11, 7607 19) and "backed" (7607 20) with materials like paper, plastic or paperboard. |
|
Aluminium tubes and pipes |
7608 |
Aluminium tubes and pipes (e.g., pipes, tubes and hollow bars of aluminium). They are usually used in construction, machinery and industrial applications. The code specifically excludes hollow profiles, which often fall under 7604. Common sub-headings include: 7608 10 00 for non-alloyed aluminium pipes and 7608 20 00 for alloyed aluminium pipes. |
|
Aluminium tube or pipe fittings |
7609 |
Aluminium tube or pipe fittings, such as couplings, elbows, sleeves and related pipe fittings. |
|
Aluminium structures (bridges, towers, doors, windows) |
7610 |
Covers aluminium structures (excluding prefabricated buildings under heading 9406) and parts of structures, like bridges, towers, roofs and doors/windows. Key classifications under 7610:
|
|
Aluminium household articles, kitchenware or sanitary ware |
7615 |
Covers aluminium table, kitchen or household articles, sanitary ware and parts thereof, including pot scourers, pads and gloves. Specific items like pressure cookers, solar collectors and various utensils fall under this category. Sub-headings: key classifications include 7615 10 (table/kitchen items) and specific HSN codes for pressure cookers (7615 10 11) and solar collectors (7615 10 12). |
|
Other articles of aluminium (nails, screws, etc.) |
7616 |
The code classifies "other articles of aluminium," including items like fasteners, mesh and specialised components. Common items include nails, screws, ladders and wire cloth. Breakdown of 7616 code:
Specific sub-headings:
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How to choose the correct aluminium HSN code
Many aluminium categories appear similar, so applying the correct classification depends on a few key factors:
1. Form of the product (raw vs finished)
Start by identifying whether the product is a raw material (e.g., ingots under 7601), a semi-finished good (e.g., bars, sheets, foil) or a finished item (e.g., structures, utensils under 7610 or 7615). This is the first and most important step in narrowing down the correct HSN code.
2. Thickness (critical for sheets vs foil)
Thickness is a key factor in distinguishing closely related categories, such as HSN 7606 for aluminium plates, sheets and strips exceeding 0.2 mm, and HSN 7607 for aluminium foil up to 0.2 mm thickness. Even if the material looks similar, crossing this thickness threshold changes the classification completely and directly impacts GST treatment.
3. Alloy vs non-alloy aluminium
Many HSN codes are further split into alloyed and non-alloyed categories. This distinction affects sub-classification and can impact reporting accuracy. Non-alloyed aluminium usually has separate sub-headings from alloyed variants, so product composition or supplier specifications must always be verified before assigning the code.
4. Shape and structure
Products that look similar may fall under different headings based on shape and structure. For example, HSN 7604 covers bars, rods and profiles (solid or shaped sections), while HSN 7608 applies specifically to tubes and pipes (hollow, cylindrical forms used for flow or structural applications). Identifying whether the item is solid, hollow or designed for fluid transfer is essential for correct classification.
5. End use (industrial vs household applications)
The intended use also helps guide classification, especially for finished goods. Industrial or construction items, such as frames, doors and towers, fall under 7610, while household or kitchen items, such as utensils and pressure cookers, fall under 7615. Understanding the application ensures accurate HSN selection for compliance and GST invoicing.
Read this HSN Code Verification and Validation Guide
Conclusion
Correct aluminium classification is not just about GST compliance; it also strengthens inventory mapping, vendor reconciliation and audit readiness across the supply chain. For businesses handling multiple aluminium variants, regular review of product masters and supplier invoices is essential to prevent mismatches during GST assessments and avoid classification errors that can lead to disputes or penalties.
A structured, HSN-wise product database ensures consistent invoicing and reduces manual errors, especially when similar aluminium products fall under different headings. Accounting and compliance tools like TallyPrime can further help streamline GST classification, improve invoicing accuracy and maintain reliable reporting for all aluminium transactions.
