HSN code 7612 is the Customs Tariff heading for aluminium casks, drums, cans, boxes and similar containers (including rigid or collapsible tubular containers), for any material (other than compressed or liquefied gas), of a capacity not exceeding 300 l, whether or not lined or heat insulated, but not fitted with mechanical or thermal equipment, in Chapter 76 (Aluminium and articles thereof). Goods of this heading are taxed at 5% or 18%, depending on the exact description: 2 rate entries name this heading. Rates are from 9/2025-Central Tax (Rate), as amended, as of 2026-10-21.
GST rate entries for HSN 7612
These are the entries of the current GST rate notifications whose column (2) names heading 7612 or one of its sub-headings or tariff items. The description is the notification's own wording; the goods must match it for the rate to apply.
| HSN scope | Description of goods (notification wording) | GST | Entry |
|---|---|---|---|
| 7310, 7323, 7612 | , or 7615 Milk cans made of Iron, Steel, or Aluminium | 5% | 9/2025-CT(R), Schedule I, S. No. 411 |
| 7612 | Aluminium casks, drums, cans, boxes, etc., other than Milk cans made of Aluminium | 18% | 9/2025-CT(R), Schedule II, S. No. 341 |
- 9/2025-CT(R), Schedule I, S. No. 411: One entry shared by 3 headings or chapters (7310, 7323, 7612); it applies to 7612 in the same way as to the others.
Goods of heading 7612 that do not match any description above fall under the residual entry, Schedule II S. No. 639 ("Goods which are not specified in Schedule I, III, IV, V, VI or VII"), at 18%, unless an "Any Chapter" entry or the nil-rated list of Notification 10/2025-Central Tax (Rate) covers them by description.
CGST, SGST and IGST split for HSN 7612
The rate notifications fix the central tax (CGST). State tax (SGST, or UTGST in a Union territory without a legislature) is levied at the same rate under the matching state notifications, and IGST on an inter-State supply equals the two together.
| Total GST | CGST | SGST / UTGST | IGST |
|---|---|---|---|
| 5% | 2.5% | 2.5% | 5% |
| 18% | 9% | 9% | 18% |
Worked example: a ₹1,000 sale under HSN 7612
- At 5%: taxable value ₹1,000.00. Within your state, CGST ₹25.00 + SGST ₹25.00 = ₹50.00, invoice total ₹1,050.00. To a buyer in another state, IGST ₹50.00, the same total.
- At 18%: taxable value ₹1,000.00. Within your state, CGST ₹90.00 + SGST ₹90.00 = ₹180.00, invoice total ₹1,180.00. To a buyer in another state, IGST ₹180.00, the same total.
For any other amount, the GST calculator gives the same split, and works backwards from a tax-inclusive price.
Choosing the right entry under 7612
Heading 7612 carries 2 different rates, so the 4-digit code alone does not tell you the tax. Read the description in column (3) of each entry against your goods, and where an entry names a sub-heading or tariff item (6 or 8 digits), compare your goods' full code. The more specific description wins over a general one under the rules of interpretation that the notification applies.
How to write HSN 7612 on an invoice
Notification 78/2020-Central Tax sets the number of HSN digits on a tax invoice by the aggregate turnover of the previous financial year. Up to ₹5 crore, print at least 4 digits (7612) on invoices to registered buyers; HSN may be left off invoices to unregistered buyers. Above ₹5 crore, print 6 digits on every tax invoice. Many sellers print the full 8-digit tariff item anyway, because it matches the shipping bill for exports and shows which entry you used, which matters for 7612 because its rate changes with the description.
Charge CGST and SGST when the buyer is in your state and IGST when the place of supply is another state. The invoice also needs your GSTIN, the buyer's GSTIN for B2B sales, the invoice number and date, the quantity, the taxable value and the tax at each rate. The HSN-wise summary in GSTR-1 is built from the same codes, so set the code once per item in your billing software. Make a one-off bill with the free GST invoice generator, or bill every day in FundRaksha Book, which stores the HSN and rate on each item and splits the tax for you.
Other headings in Chapter 76
Chapter 76 of the Customs Tariff is Aluminium and articles thereof. This list has 16 of its headings, each with its own page. See all Chapter 76 headings.
- HSN 7601: Unwrought aluminium (18%)
- HSN 7602: Aluminium waste and scrap (18%)
- HSN 7603: Aluminium powders and flakes (18%)
- HSN 7604: Aluminium bars, rods and profiles (18%)
- HSN 7605: Aluminium wire (18%)
- HSN 7606: Aluminium plates, sheets and strip (18%)
- HSN 7607: Aluminium foil of a thickness (18%)
- HSN 7608: Aluminium tubes and pipes (18%)
- HSN 7609: Aluminium tube or pipe fittings (18%)
- HSN 7610: Aluminium structures and parts (18%)
- HSN 7611: Aluminium reservoirs, tanks (18%)
- HSN 7613: Aluminium containers for compressed (18%)