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HSN Chapter 76: Aluminium & Articles Thereof GST Rates 2026

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🔷 Chapter 76: Aluminium Products - GST Rates 2026 UTENSILS RELIEF!

TWO-TIER GST on Aluminium Products (2026):
HSN Chapter 76 (aluminium and articles thereof) experienced SELECTIVE GST RATE REDUCTION under GST 2.0 reforms (September 22, 2025) with household aluminium utensils and cookware receiving MAJOR RELIEF from 12% to 5% GST, while industrial and commercial aluminium products (unwrought aluminium, bars, rods, sheets, foil, tubes, structures) maintained standard 18% GST. This strategic reduction mirrors the steel utensils pattern, supporting affordable household essentials while maintaining revenue from industrial materials.

GST Rates for Chapter 76 (Current as of 2026):

  • 🟢 Aluminium Utensils & Cookware (Household): 5% GST ↓ WAS 12%!
  • 🟢 Aluminium Pressure Cookers: 5% GST ↓ WAS 12%!
  • 🟢 Aluminium Kitchen Articles: 5% GST ↓ WAS 12%!
  • 🔴 Unwrought Aluminium (Raw): 18% GST UNCHANGED
  • 🔴 Aluminium Waste & Scrap: 18% GST UNCHANGED
  • 🔴 Aluminium Bars, Rods, Profiles, Wire: 18% GST UNCHANGED
  • 🔴 Aluminium Sheets, Plates, Foil: 18% GST UNCHANGED
  • 🔴 Aluminium Tubes, Pipes & Fittings: 18% GST UNCHANGED
  • 🔴 Aluminium Structures & Containers: 18% GST UNCHANGED

📊 Why Aluminium Utensils Got GST Relief?

  • 🏠 Household Essential: Cooking and eating items used daily by millions
  • 💰 Affordability Support: Reduce middle-class burden on kitchen essentials
  • ⚖️ Parity with Steel: Steel utensils also reduced to 5% (consistency)
  • 👨‍👩‍👧‍👦 Family Budget Relief: Lower GST on pressure cookers, pots, pans
  • 🍳 Common Usage: Aluminium cookware popular in Indian households
  • 📉 58% Reduction: From 12% to 5% GST = significant savings
  • 🎯 Policy Goal: Make basic household items more affordable

HSN Chapter 76 encompasses aluminium and articles made from aluminium including unwrought aluminium (primary aluminium, aluminium alloys, aluminium not alloyed), aluminium waste and scrap, aluminium powders and flakes, aluminium bars, rods and profiles, aluminium wire, aluminium plates, sheets and strip, aluminium foil, aluminium tubes and pipes, aluminium tube or pipe fittings, aluminium structures (doors, windows, frameworks, towers), aluminium reservoirs and containers, stranded wire and cables, table and kitchen articles of aluminium, and other articles of aluminium. This chapter covers the entire aluminium value chain from raw material to finished consumer and industrial products.

Under GST 2.0 continuing through 2026, Chapter 76 implements TWO-TIER TAXATION: household aluminium utensils and cookware attract concessional 5% GST (reduced from 12%) making pressure cookers, cooking pots, pans, tiffin boxes, and aluminium plates more affordable for common families; industrial and commercial aluminium products including unwrought aluminium, extrusions, sheets, foil, tubes, pipes, and structures maintain standard 18% GST as these are primarily used in construction, automotive, packaging, aerospace, and electrical industries rather than direct household consumption, aligning with Government's policy to support consumer essentials while maintaining revenue from industrial materials.

⚙️ GST 2026 Rate Structure for Chapter 76

🎯 CHAPTER 76 GST STRUCTURE (Updated 2026)

TWO-TIER GST RATES on Aluminium Products:

TIER 1: Household Kitchen Utensils & Cookware - 5% GST:

  • 🟢 5% GST: Aluminium plates, bowls, cups, tumblers ↓ WAS 12%!
  • 🟢 5% GST: Aluminium cooking pots, pans, kadhai ↓ WAS 12%!
  • 🟢 5% GST: Aluminium pressure cookers ↓ WAS 12%!
  • 🟢 5% GST: Aluminium tiffin boxes, lunch boxes ↓ WAS 12%!
  • 🟢 5% GST: Aluminium spoons, ladles, kitchen tools ↓ WAS 12%!
  • Policy: Essential household cooking items made affordable

TIER 2: Industrial/Commercial Aluminium - 18% GST:

  • 🔴 18% GST: Unwrought aluminium (ingots, billets) UNCHANGED
  • 🔴 18% GST: Aluminium scrap UNCHANGED
  • 🔴 18% GST: Aluminium bars, rods, profiles UNCHANGED
  • 🔴 18% GST: Aluminium sheets, plates, foil UNCHANGED
  • 🔴 18% GST: Aluminium tubes, pipes UNCHANGED
  • 🔴 18% GST: Aluminium structures (doors, windows) UNCHANGED
  • 🔴 18% GST: Aluminium containers (industrial) UNCHANGED
  • ⚖️ Standard Rate: Industrial/commercial products

🎉 Aluminium Utensils GST Reduction Impact:

Item OLD GST NEW GST Reduction
Aluminium Pressure Cooker (5L) 12% 5% 58% reduction!
Aluminium Cookware Set 12% 5% 58% reduction!
Aluminium Tiffin Box 12% 5% 58% reduction!

📊 Aluminium vs Steel vs Other Metals - GST Comparison

Product Type Steel (Ch 72-73) Aluminium (Ch 76) Copper (Ch 74)
Raw Metal 5% (TMT bars, pipes) 18% (unwrought) 18%
Scrap 5% 18% 18%
Kitchen Utensils 5% 5% 18%
Sheets/Foil 5-18% 18% 18%
Structures 18% 18% 18%

Key Insight: Only household utensils get concessional 5% rate across steel and aluminium; industrial forms remain at 18%!

🔷 UNWROUGHT ALUMINIUM & SCRAP (HSN 7601-7602)

HSN 7601 - Unwrought Aluminium

HSN Code Description GST Rate (2026) Products
7601 10 00 Aluminium, not alloyed 18% Primary aluminium (99%+ purity), aluminium ingots, billets
7601 20 00 Aluminium alloys 18% Aluminium-silicon (ADC), aluminium-magnesium, duralumin ingots

HSN 7602 - Aluminium Waste and Scrap

HSN Code Description GST Rate (2026) Products
7602 00 10 Aluminium scrap 18% Aluminium scrap, turning, dross, used aluminium sheets
7602 00 90 Other waste 18% Aluminium waste, defective aluminium products

💨 ALUMINIUM POWDERS & FLAKES (HSN 7603)

HSN 7603 - Aluminium Powders and Flakes

HSN Code Description GST Rate (2026) Products
7603 10 00 Powders of non-lamellar structure 18% Aluminium powder for paints, chemicals, powder metallurgy
7603 20 00 Powders of lamellar structure; flakes 18% Aluminium flakes, metallic pigments, decorative powders

🔩 ALUMINIUM BARS, RODS, PROFILES & WIRE (HSN 7604-7605)

HSN 7604 - Aluminium Bars, Rods and Profiles

HSN Code Description GST Rate (2026) Products
7604 10 10 Bars and rods, not alloyed 18% Pure aluminium bars, aluminium rods
7604 10 20 Profiles, not alloyed 18% Aluminium sections, channels, angles
7604 21 00 Hollow profiles (aluminium alloys) 18% Aluminium window sections, door frames, hollow profiles
7604 29 10 Bars and rods (aluminium alloys) 18% Aluminium alloy bars for machining, construction
7604 29 20 Profiles (aluminium alloys) 18% Aluminium extrusions, structural profiles

HSN 7605 - Aluminium Wire

HSN Code Description GST Rate (2026) Products
7605 11 00 Wire (of aluminium, not alloyed) - maximum cross-sectional dimension exceeding 7 mm 18% Thick aluminium wire for electrical conductors
7605 19 00 Wire (of aluminium, not alloyed) - other 18% Thin aluminium wire, binding wire
7605 21 00 Wire (of aluminium alloys) - maximum cross-sectional dimension exceeding 7 mm 18% Thick aluminium alloy wire
7605 29 00 Wire (of aluminium alloys) - other 18% Thin aluminium alloy wire

📄 ALUMINIUM PLATES, SHEETS & STRIP (HSN 7606)

HSN 7606 - Aluminium Plates, Sheets and Strip

HSN Code Description GST Rate (2026) Products
7606 11 00 Rectangular (not alloyed) - thickness exceeding 0.2 mm 18% Aluminium sheets, aluminium plates (plain)
7606 12 10 Aluminium circles/discs (alloys) - for utensils 18% Aluminium circles for utensil manufacturing (raw material, not finished utensils)
7606 12 90 Other rectangular (alloys) - thickness exceeding 0.2 mm 18% Aluminium alloy sheets, plates (industrial use)
7606 91 00 Other (not alloyed) 18% Aluminium strip, coils (plain aluminium)
7606 92 00 Other (of aluminium alloys) 18% Aluminium alloy strip, coils

📜 ALUMINIUM FOIL (HSN 7607)

HSN 7607 - Aluminium Foil

HSN Code Description GST Rate (2026) Products
7607 11 00 Rolled but not further worked (thickness not exceeding 0.2 mm, not backed) 18% Plain aluminium foil (industrial rolls)
7607 19 10 Aluminium foil (household) 18% Household aluminium foil for cooking, food wrapping
7607 19 90 Other 18% Industrial aluminium foil, jumbo rolls
7607 20 00 Backed foil 18% Laminated aluminium foil, backed with paper/plastic

⚠️ Important: Aluminium Foil at 18% GST (Not 5%!)

  • 🔴 Household Aluminium Foil: 18% GST (packaging material, not utensil)
  • 🔴 Industrial Aluminium Foil: 18% GST (flexible packaging, pharmaceutical)
  • ⚖️ Distinction: Aluminium utensils (plates, pots) = 5% GST, but aluminium foil = 18% GST
  • 💡 Classification Logic: Foil is packaging/wrapping material, not a cooking utensil
  • 📊 Common Confusion: Many think foil should be 5% like utensils, but it's 18%

🚰 ALUMINIUM TUBES, PIPES & FITTINGS (HSN 7608)

HSN 7608 - Aluminium Tubes and Pipes

HSN Code Description GST Rate (2026) Products
7608 10 00 Tubes and pipes (of aluminium, not alloyed) 18% Plain aluminium tubes, aluminium pipes
7608 20 10 Collapsible tubes (for toothpaste, etc.) 18% Aluminium collapsible tubes (pharmaceutical, cosmetic packaging)
7608 20 90 Other (of aluminium alloys) 18% Aluminium alloy tubes, pipes (construction, HVAC)

HSN 7609 - Aluminium Tube or Pipe Fittings

HSN Code Description GST Rate (2026) Products
7609 00 00 Aluminium tube or pipe fittings 18% Aluminium elbows, couplings, flanges, sleeves

🏗️ ALUMINIUM STRUCTURES & CONTAINERS (HSN 7610-7612)

HSN 7610 - Aluminium Structures and Parts of Structures

HSN Code Description GST Rate (2026) Products
7610 10 00 Doors, windows and their frames and thresholds for doors 18% Aluminium doors, aluminium windows, sliding windows, door frames
7610 90 10 Bridges and bridge sections, towers and lattice masts 18% Aluminium bridges, transmission towers
7610 90 20 Scaffolding, shuttering 18% Aluminium scaffolding, shuttering systems
7610 90 90 Other 18% Aluminium partitions, prefab structures, railing

HSN 7611 - Aluminium Reservoirs, Tanks, Vats

HSN Code Description GST Rate (2026) Products
7611 00 00 Aluminium reservoirs, tanks, vats 18% Aluminium water tanks, chemical tanks (industrial containers)

HSN 7612 - Aluminium Casks, Drums, Cans, Boxes

HSN Code Description GST Rate (2026) Products
7612 10 00 Collapsible tubular containers 18% Aluminium toothpaste tubes, ointment tubes
7612 90 10 Cans for food and beverage 18% Aluminium beverage cans, soft drink cans, beer cans
7612 90 90 Other 18% Aluminium containers, boxes, drums (industrial packaging)

🧲 STRANDED WIRE, CABLES & CLOTH (HSN 7613-7614)

HSN 7613 - Aluminium Containers for Compressed or Liquefied Gas

HSN Code Description GST Rate (2026) Products
7613 00 00 Aluminium containers for compressed or liquefied gas 18% Aluminium gas cylinders, LPG cylinders (aluminium)

HSN 7614 - Stranded Wire, Cables, Plaited Bands

HSN Code Description GST Rate (2026) Products
7614 10 00 With steel core 18% ACSR (Aluminium Conductor Steel Reinforced) cables, transmission line conductors
7614 90 00 Other 18% Aluminium stranded wire, aluminium cables (all aluminium conductor)

🍳 TABLE, KITCHEN & HOUSEHOLD ARTICLES (HSN 7615)

HSN 7615 - Table, Kitchen or Other Household Articles

HSN Code Description GST Rate (2026) Products
7615 10 10 Pressure cookers 5% ↓ WAS 12%! Aluminium pressure cookers (all sizes: 2L, 3L, 5L, 7L, 10L)
7615 10 20 Other cooking utensils 5% ↓ WAS 12%! Aluminium pots, pans, kadhai, tawa, cooking vessels
7615 10 30 Table and kitchen articles 5% ↓ WAS 12%! Aluminium plates, bowls, tumblers, spoons, ladles, tiffin boxes, lunch boxes
7615 10 90 Other household articles 5% ↓ WAS 12%! Aluminium storage containers, kitchen tools (household use)
7615 20 00 Sanitary ware and parts thereof 18% Aluminium bathroom fixtures, sanitary fittings (not household utensils)

🍽️ MASSIVE RELIEF: ALL Household Aluminium Utensils at 5% GST!

Utensil Type OLD GST NEW GST Savings
Aluminium Pressure Cooker (5L) ₹1,680 (12% GST) ₹1,575 (5% GST) ₹105 saved!
Aluminium Cookware Set (5 pcs) ₹1,120 (12% GST) ₹1,050 (5% GST) ₹70 saved!
Aluminium Tiffin Box Set ₹448 (12% GST) ₹420 (5% GST) ₹28 saved!

Complete Kitchen Setup: ₹200-400 GST savings on aluminium utensils!

🔧 OTHER ALUMINIUM ARTICLES (HSN 7616)

HSN 7616 - Other Articles of Aluminium

HSN Code Description GST Rate (2026) Products
7616 10 00 Nails, tacks, staples, screws, bolts, nuts 18% Aluminium nails, aluminium screws, aluminium rivets
7616 91 00 Cloth, grill, netting, reinforcing material 18% Aluminium wire mesh, aluminium grill, expanded mesh
7616 99 10 Aluminium ladders 18% Aluminium ladders (all types)
7616 99 20 Aluminium furniture 18% Aluminium chairs, tables, cabinets
7616 99 90 Other 18% Aluminium name plates, signboards, decorative items, industrial components

⚠️ Important: Aluminium Structures & Furniture at 18% GST (NOT 5%!)

  • 🔴 Aluminium Doors/Windows: 18% GST (fabricated structures)
  • 🔴 Aluminium Furniture: 18% GST (tables, chairs)
  • 🔴 Aluminium Ladders: 18% GST (equipment)
  • 🔴 Aluminium Scaffolding: 18% GST (construction equipment)
  • ⚖️ Distinction: Only household cooking/eating utensils = 5%; other fabricated items = 18%
  • 💡 Tip: Aluminium plate (eating) = 5% vs Aluminium name plate (signage) = 18%

❓ Frequently Asked Questions (FAQs) - HSN Chapter 76

Q1: What is the GST rate on aluminium utensils in 2026?

Answer: Aluminium utensils attract 5% GST (REDUCED from 12% under GST 2.0!).

All Kitchen/Household Aluminium Utensils at 5% GST:

  • 🍳 Aluminium pressure cookers (all sizes) → 5% GST
  • 🍳 Aluminium cooking pots, pans, kadhai, tawa → 5% GST
  • 🍽️ Aluminium plates, bowls, tumblers → 5% GST
  • 🥄 Aluminium spoons, ladles, kitchen tools → 5% GST
  • 🥡 Aluminium tiffin boxes, lunch boxes → 5% GST
  • 🫙 Aluminium storage containers (household) → 5% GST

Price Impact Example:

  • Aluminium Pressure Cooker (5L) @ ₹1,500
  • OLD: ₹1,500 + 12% GST (₹180) = ₹1,680
  • NEW: ₹1,500 + 5% GST (₹75) = ₹1,575
  • SAVINGS: ₹105 (6.25% cheaper!)

⚠️ Important: This 5% rate applies ONLY to household cooking and eating utensils, not industrial aluminium products.

Q2: What is the GST rate on aluminium foil?

Answer: Aluminium foil attracts 18% GST (UNCHANGED - NOT 5% like utensils!).

  • 🔴 Household aluminium foil (for cooking/wrapping) → 18% GST
  • 🔴 Industrial aluminium foil (jumbo rolls) → 18% GST
  • 🔴 Laminated/backed aluminium foil → 18% GST
  • 🔴 Pharmaceutical aluminium foil → 18% GST

Why 18% and not 5%?

  • ⚖️ Aluminium foil is classified as packaging/wrapping material, not a utensil
  • ⚖️ Falls under HSN 7607 (aluminium foil), not HSN 7615 (utensils)
  • ⚖️ Used for flexible packaging, not direct cooking/eating
  • ⚖️ Government considers it industrial/commercial product

Common Confusion: Many assume foil should be 5% like aluminium plates/utensils, but it remains at 18% GST as packaging material!

Q3: Did aluminium GST rates change under GST 2.0?

Answer: YES - Aluminium utensils got MAJOR RELIEF (12% → 5%) but other aluminium products UNCHANGED at 18%.

GST 2.0 Impact on Aluminium (Sept 22, 2025):

Product Category OLD GST NEW GST Change
Household Utensils 12% 5% 58% REDUCTION!
Pressure Cookers 12% 5% 58% REDUCTION!
Unwrought Aluminium 18% 18% NO CHANGE
Aluminium Scrap 18% 18% NO CHANGE
Aluminium Sheets/Foil 18% 18% NO CHANGE
Aluminium Structures 18% 18% NO CHANGE

Policy Rationale: Support household essentials while maintaining revenue from industrial products!

Q4: What is the GST rate on aluminium scrap?

Answer: Aluminium scrap attracts 18% GST (UNCHANGED).

  • ♻️ Aluminium scrap (all types) → 18% GST
  • ♻️ Aluminium turnings, dross → 18% GST
  • ♻️ Used aluminium sheets, utensils → 18% GST
  • ♻️ Aluminium waste materials → 18% GST

⚠️ Key Comparison:

Metal Scrap GST Rate Reason
Steel Scrap 5% Construction support
Aluminium Scrap 18% Non-ferrous specialty
Copper Scrap 18% Non-ferrous specialty

Steel scrap benefits from concessional 5% rate due to construction industry support; aluminium and other non-ferrous scraps remain at 18%!

Q5: What is the GST rate on aluminium doors and windows?

Answer: Aluminium doors and windows attract 18% GST (UNCHANGED).

  • 🚪 Aluminium doors (sliding, hinged) → 18% GST
  • 🪟 Aluminium windows (sliding, casement) → 18% GST
  • 🚪 Aluminium door frames → 18% GST
  • 🪟 Aluminium window frames → 18% GST
  • 🚪 Aluminium partitions → 18% GST
  • 🚪 Aluminium railing systems → 18% GST

Classification: These are fabricated structures under HSN 7610 (aluminium structures and parts), not household items.

⚠️ Important Distinction:

  • ✅ Aluminium utensils (cooking/eating) = 5% GST
  • ❌ Aluminium structures (doors/windows) = 18% GST
  • Logic: Household essentials vs construction materials
Q6: What is the difference between steel utensils and aluminium utensils GST rates?

Answer: BOTH steel and aluminium utensils attract 5% GST (SAME RATE after GST 2.0!).

Household Utensils GST Comparison:

Utensil Type OLD GST NEW GST Savings
Stainless Steel Utensils 12% 5% 58% reduction
Aluminium Utensils 12% 5% 58% reduction
Brass/Copper Utensils 18% 18% No change

Policy Parity: Government provided uniform relief on steel AND aluminium household utensils, recognizing both as essential kitchen items used by common families!

Covered Items at 5% GST: Plates, bowls, cups, spoons, pots, pans, pressure cookers, tiffin boxes (both steel and aluminium).

Q7: What is the GST rate on aluminium circles/discs for making utensils?

Answer: Aluminium circles/discs (raw material) attract 18% GST; finished utensils attract 5% GST.

  • 🔴 Aluminium circles/discs (HSN 7606 12 10) → 18% GST
  • 🟢 Finished aluminium utensils made from circles (HSN 7615) → 5% GST

Manufacturing Chain:

Stage Product GST Rate
Raw Material Aluminium ingots 18%
Intermediate Aluminium circles/discs 18%
Finished Product Aluminium utensils 5%

ITC Benefit: Utensil manufacturers can claim 18% input tax credit on circles and offset against 5% output GST on finished utensils (with ITC refund/accumulation).

Q8: Can I claim ITC on aluminium utensils purchased for business?

Answer: ITC availability depends on business use - generally RESTRICTED for food/beverage service.

ITC NOT Available:

  • ❌ Restaurants buying aluminium utensils for serving food (Section 17(5) restriction)
  • ❌ Company canteen buying aluminium plates/bowls
  • ❌ Personal use or office pantry utensils
  • ❌ Items for food/beverage supply to employees

ITC Available:

  • ✅ Utensil dealers buying for resale (stock-in-trade)
  • ✅ Manufacturers buying aluminium circles to make utensils
  • ✅ Hotels where utensils are part of taxable supply (accommodation)
  • ✅ Catering businesses (if registered and supplying taxable services)

Pro Tip: For hotels/restaurants, ITC may be available if utensils are used in providing taxable accommodation/services, not just food supply. Consult CA for specific case!

Q9: What is the GST rate on aluminium furniture?

Answer: Aluminium furniture attracts 18% GST (UNCHANGED).

  • 🔴 Aluminium chairs, stools → 18% GST
  • 🔴 Aluminium tables, desks → 18% GST
  • 🔴 Aluminium cabinets, racks → 18% GST
  • 🔴 Aluminium beds, cots → 18% GST
  • 🔴 Office aluminium furniture → 18% GST

⚠️ Important Distinction:

Item Classification GST Rate
Aluminium Plate (eating) Kitchen utensil (HSN 7615) 5%
Aluminium Table Furniture (HSN 7616) 18%

Logic: Cooking/eating essentials get relief (5%), but furniture remains at standard rate (18%)!

Q10: When did aluminium utensils GST reduce from 12% to 5%?

Answer: Effective from September 22, 2025 (GST 2.0 implementation).

Timeline:

  • 📅 Before Sept 22, 2025: Aluminium utensils = 12% GST
  • 📅 Sept 22, 2025: GST 2.0 announced, utensils reduced to 5%
  • 📅 Current (Feb 2026): All household aluminium utensils = 5% GST

Simultaneous Changes:

  • ✅ Steel utensils: 12% → 5% GST
  • ✅ Aluminium utensils: 12% → 5% GST
  • ✅ Pressure cookers (steel/aluminium): 12% → 5% GST
  • ❌ Copper/brass utensils: Remained at 18% GST

Policy Rationale:

  • 🏠 Make essential household items affordable
  • 💰 Reduce middle-class burden on kitchen essentials
  • ⚖️ Provide parity between steel and aluminium cookware
  • 👨‍👩‍👧‍👦 Support family budgets for basic necessities

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