Chapter 76 of the GST framework covers Aluminium And Articles Thereo, and HSN Code 76130091 specifically identifies Aluminium Containers For Compressed Or Liquefied Gas - Aluminium Containers For Compressed Or Liquefied Gas : Other : Plain for taxation purposes. This classification is mandatory for all businesses engaged in the supply of Aluminium Containers For Compressed Or Liquefied Gas - Aluminium Containers For Compressed Or Liquefied Gas : Other : Plain. Tax rates applicable include CGST at 9.00%, SGST/UTGST at 9.00%, and IGST at 18.00% for interstate movements. The standard unit of measurement is kg..
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 76130091
The taxation of Aluminium Containers For Compressed Or Liquefied Gas - Aluminium Containers For Compressed Or Liquefied Gas : Other : Plain under HSN Code 76130091 depends on supply location. Intrastate transactions require CGST at 9.00% and SGST/UTGST at 9.00%. Interstate supplies are charged IGST at 18.00%. Invoices should consistently use kg. for Aluminium And Articles Thereo goods under Chapter 76.
Who Should Use HSN Code 76130091?
All businesses supplying Aluminium Containers For Compressed Or Liquefied Gas - Aluminium Containers For Compressed Or Liquefied Gas : Other : Plain are obligated to use HSN 76130091 on tax invoices. From producers to retailers within Aluminium And Articles Thereo, Chapter 76 classification ensures uniform tax treatment. This requirement applies regardless of turnover or business model.
Business Registration Requirements
Entering the Aluminium Containers For Compressed Or Liquefied Gas - Aluminium Containers For Compressed Or Liquefied Gas : Other : Plain market requires essential registrations. GST registration enables legal tax collection on HSN 76130091 goods. For cross-border trade in Aluminium And Articles Thereo items, secure an Import Export Code. Exporters additionally need AD Code registration for bank processing. Begin with company registration to establish your business entity.
Why Correct Classification Matters
Using HSN Code 76130091 accurately for Aluminium Containers For Compressed Or Liquefied Gas - Aluminium Containers For Compressed Or Liquefied Gas : Other : Plain avoids compliance issues and facilitates credit claims. Monitor changes to 9.00%, 9.00%, and 18.00% rates for Chapter 76 – Aluminium And Articles Thereo to maintain accurate filings and smooth business operations.
Frequently Asked Questions (FAQs)
How many digits of HSN Code 76130091 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 76130091 for accurate classification of Aluminium Containers For Compressed Or Liquefied Gas - Aluminium Containers For Compressed Or Liquefied Gas : Other : Plain.
Can I claim input tax credit on Aluminium Containers For Compressed Or Liquefied Gas - Aluminium Containers For Compressed Or Liquefied Gas : Other : Plain purchases?
Yes, registered businesses can claim input tax credit on Aluminium Containers For Compressed Or Liquefied Gas - Aluminium Containers For Compressed Or Liquefied Gas : Other : Plain purchases made under HSN 76130091. Ensure your supplier mentions correct HSN code and GST rates (9.00%, 9.00%) on the invoice.
What is the difference between CGST and IGST for HSN 76130091?
CGST at 9.00% plus SGST/UTGST at 9.00% applies when Aluminium Containers For Compressed Or Liquefied Gas - Aluminium Containers For Compressed Or Liquefied Gas : Other : Plain is sold within the same state. IGST at 18.00% is charged when goods move across state borders or are imported.
Is Import Export Code necessary for trading Aluminium Containers For Compressed Or Liquefied Gas - Aluminium Containers For Compressed Or Liquefied Gas : Other : Plain domestically?
No, Import Export Code is only required if you plan to import or export Aluminium Containers For Compressed Or Liquefied Gas - Aluminium Containers For Compressed Or Liquefied Gas : Other : Plain internationally. For domestic trade within Aluminium And Articles Thereo, GST registration is sufficient.
