HSN Code 76090000 provides the tax classification for Aluminium Tube Or Pipe Fittings (For Example, Couplings, Elbows, Sleeves) under Chapter 76 – Aluminium And Articles Thereo of the GST tariff. Businesses dealing in Aluminium Tube Or Pipe Fittings (For Example, Couplings, Elbows, Sleeves) must use this code for proper invoicing and return filing. Applicable taxes include CGST at 0.09, SGST/UTGST at 0.09, and IGST at 0.18. The recognized unit of measurement is 0.

HSN Codes under Chapter 76 – Aluminium And Articles Thereo

Below are related HSN codes from Chapter 76 – Aluminium And Articles Thereo for your reference:

Chapter HSN Code Description CGST SGST/UTGST IGST
Aluminium And Articles Thereo... 76011010 Unwrought Aluminium - Aluminium, Not Alloyed : Ing... N.a. N.a. N.a.
Aluminium And Articles Thereo... 76011020 Unwrought Aluminium - Aluminium, Not Alloyed : Bil... N.a. N.a. N.a.
Aluminium And Articles Thereo... 76011030 Unwrought Aluminium - Aluminium, Not Alloyed : Wir... N.a. N.a. N.a.
Aluminium And Articles Thereo... 76011040 Unwrought Aluminium - Aluminium, Not Alloyed : Wir... 9.00% 9.00% 18.00%
Aluminium And Articles Thereo... 76011090 Unwrought Aluminium - Aluminium, Not Alloyed : Oth... 0.09 0.09 0.18
Aluminium And Articles Thereo... 76012010 Unwrought Aluminium - Aluminium Alloys : Ingots 9.00% 9.00% 18.00%
Aluminium And Articles Thereo... 76012020 Unwrought Aluminium - Aluminium Alloys : Billets 9.00% 9.00% 18.00%
Aluminium And Articles Thereo... 76012030 Unwrought Aluminium - Aluminium Alloys : Wire Bars 9.00% 9.00% 18.00%
Aluminium And Articles Thereo... 76012040 Unwrought Aluminium - Aluminium Alloys : Wire Rods 9.00% 9.00% 18.00%
Aluminium And Articles Thereo... 76012090 Unwrought Aluminium - Aluminium Alloys : Other 0.09 0.09 0.18

GST Rates for HSN 76090000

The taxation of Aluminium Tube Or Pipe Fittings (For Example, Couplings, Elbows, Sleeves) under HSN Code 76090000 depends on supply location. Intrastate transactions require CGST at 0.09 and SGST/UTGST at 0.09. Interstate supplies are charged IGST at 0.18. Invoices should consistently use 0 for Aluminium And Articles Thereo goods under Chapter 76.

Who Should Use HSN Code 76090000?

Traders, manufacturers, and importers of Aluminium Tube Or Pipe Fittings (For Example, Couplings, Elbows, Sleeves) are required to mention HSN Code 76090000 on all GST documents. This Aluminium And Articles Thereo classification under Chapter 76 is mandatory for compliance across all business formats including online sellers.

Business Registration Requirements

Starting a business involving Aluminium Tube Or Pipe Fittings (For Example, Couplings, Elbows, Sleeves)? GST registration is mandatory for collecting and remitting taxes on HSN 76090000 goods. Companies planning international trade within Aluminium And Articles Thereo must obtain an Import Export Code. Exporters need AD Code registration for receiving foreign payments. New entrepreneurs should complete company registration before pursuing trade-specific approvals.

Why Correct Classification Matters

Proper use of HSN Code 76090000 for Aluminium Tube Or Pipe Fittings (For Example, Couplings, Elbows, Sleeves) streamlines audit processes and supports valid credit claims. Stay updated on 0.09, 0.09, and 0.18 rates for Chapter 76 – Aluminium And Articles Thereo through government circulars to ensure uninterrupted compliance.

Frequently Asked Questions (FAQs)

How many digits of HSN Code 76090000 should I mention on invoices?

The number of HSN digits depends on your annual turnover. Businesses with turnover above Rs 5 crore must mention 6 digits, while others may use 4 digits. Always use the complete HSN 76090000 for accurate classification of Aluminium Tube Or Pipe Fittings (For Example, Couplings, Elbows, Sleeves).

Can I claim input tax credit on Aluminium Tube Or Pipe Fittings (For Example, Couplings, Elbows, Sleeves) purchases?

Yes, registered businesses can claim input tax credit on Aluminium Tube Or Pipe Fittings (For Example, Couplings, Elbows, Sleeves) purchases made under HSN 76090000. Ensure your supplier mentions correct HSN code and GST rates (0.09, 0.09) on the invoice.

What is the difference between CGST and IGST for HSN 76090000?

CGST at 0.09 plus SGST/UTGST at 0.09 applies when Aluminium Tube Or Pipe Fittings (For Example, Couplings, Elbows, Sleeves) is sold within the same state. IGST at 0.18 is charged when goods move across state borders or are imported.

Is Import Export Code necessary for trading Aluminium Tube Or Pipe Fittings (For Example, Couplings, Elbows, Sleeves) domestically?

No, Import Export Code is only required if you plan to import or export Aluminium Tube Or Pipe Fittings (For Example, Couplings, Elbows, Sleeves) internationally. For domestic trade within Aluminium And Articles Thereo, GST registration is sufficient.

More HSN codes from Chapter 76

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