Understanding HS Code For Aluminium
Aluminium is a widely used non-ferrous metal across industries such as construction, automotive, electrical, aerospace, and packaging. It is traded in many forms — ingots, sheets, rods, foils, powders, and alloys. Each form has a specific HS code for taxation and international trade.
Aluminium falls under Chapter 76 – Aluminium And Articles Thereof. The key heading is:
HS Code 7601 to 7616 – Covers raw aluminium, semi-finished products, and fabricated aluminium articles.
Importance Of HS Code For Aluminium
Accurate HS code classification for aluminium is important for:
- Correct GST and Customs Duty: Ensures accurate taxation on imports and sales.
- Export Incentives: Helps claim RoDTEP or duty drawback benefits.
- Product Identification: Aids in inventory, billing, and trade documentation.
- Trade Compliance: Required for DGFT, customs, and BIS registrations.
HS Code Classification For Aluminium
Here are key aluminium HS code categories:
- 76011000 – Aluminium, not alloyed (ingots)
- 76012000 – Aluminium alloys (ingots)
- 76031000 – Aluminium powders
- 76041010 – Aluminium bars, rods and profiles
- 76061110 – Aluminium plates, sheets, strips
- 76071190 – Aluminium foil (≤0.2mm)
- 76109090 – Aluminium structures (doors, windows, etc.)
- 76151910 – Household articles (cookware, utensils)
- 76169990 – Other articles of aluminium (industrial/fabricated parts)
GST Rates For Aluminium In India
GST on aluminium depends on the form and use:
- Raw aluminium, ingots, alloys, bars, sheets, foils: 18% GST
- Aluminium utensils and cookware: 12% GST
- Fabricated or industrial aluminium parts: 18% GST
HS Codes And GST Rates For Aluminium
Here’s a table listing common aluminium categories, HS codes, and applicable GST rates:
🧊 GST on Aluminium Products (2025)
🧱 Aluminium Ingots (Not Alloyed)
📦 HS Code: 76011000
📋 Category: Primary aluminium in crude form
💰 GST Rate: 18%
🔩 Aluminium Alloy Ingots
📦 HS Code: 76012000
📋 Category: Aluminium with alloying elements
💰 GST Rate: 18%
🌫️ Aluminium Powders
📦 HS Code: 76031000
📋 Category: Fine aluminium powder (for industry)
💰 GST Rate: 18%
📄 Aluminium Sheets / Plates
📦 HS Code: 76061110
📋 Category: Rolled aluminium flat products
💰 GST Rate: 18%
🧻 Aluminium Foil
📦 HS Code: 76071190
📋 Category: Foil not exceeding 0.2mm thickness
💰 GST Rate: 18%
🍱 Aluminium Household Utensils
📦 HS Code: 76151910
📋 Category: Cookware, tiffin boxes, etc.
💰 GST Rate: 12%
🚪 Aluminium Doors / Windows
📦 HS Code: 76109090
📋 Category: Fabricated building components
💰 GST Rate: 18%
📦 Other Articles of Aluminium
📦 HS Code: 76169990
📋 Category: Miscellaneous fabricated items
💰 GST Rate: 18%
🧾 Note: Most industrial and construction aluminium products attract 18% GST, with household utensils taxed lower at 12%.
Final Thoughts
Aluminium is classified under Chapter 76, with subheadings depending on its form and application. In India, most aluminium products attract 18% GST, while household items like utensils are taxed at 12%. Using the correct HS code ensures compliance, cost accuracy, and eligibility for trade benefits.
FAQs
Aluminium ingots (not alloyed) are classified under HS 76011000.
Aluminium sheets, strips, and foils attract 18% GST.
Yes, utensils like cookware fall under HS 76151910 and attract 12% GST.
Aluminium powder is classified under HS 76031000.
Yes, fabricated aluminium building components fall under HS 76109090 with 18% GST.
