---
title: "HSN Code for Semi-Bleached Or Bleached | Coniferous | HSN 47032100 GST Rate"
description: "Find HSN and GST Rates for 47032100 related to Semi-Bleached Or Bleached | Coniferous with BUSY Accounting - The reliable source for HSN and GST details in India."
canonical: "https://busy.in/hsn/hsn-47032100/"
---

# HSN Code 47032100: Semi-Bleached Or Bleached | Coniferous

- [Section 10: Guide to HSN Section 10](https://busy.in/hsn/section-10/)
- [Chapter 47: Pulp of wood or of other Fibrous Cellulosic Material; Recovered (Waste and Scrap) Paper or Paperboard](https://busy.in/hsn/chapter-47/)
- [Sub-chapter 4703: Soda chemical wood pulp](https://busy.in/hsn/sub-chapter-4703/)

## GST rates

| Description | CGST | SGST | IGST | CESS |
| --- | --- | --- | --- | --- |
| Semi-bleached or bleached : Coniferous | 6% | 6% | 12% | 0% |

## Frequently asked questions

### What products are classified under HSN 47032100 ?

It includes Semi-Bleached| Non-Coniferous

### How should mixed supplies be billed when Semi-Bleached Or Bleached / Coniferous is sold with other items?

Use separate invoice lines per HSN and apply the correct rate per line (e.g., Varies for Semi-Bleached Or Bleached / Coniferous; Nil for exempt items if applicable).

### Does packaging or labelling change the GST for Semi-Bleached Or Bleached / Coniferous?

For food/agri items, GST can be 5% when not fresh/chilled and sold as pre‑packaged & labelled; otherwise often Nil. For non‑food items, rates depend on the specific sub‑heading.

### Do e‑way bill and e‑invoice apply for Semi-Bleached Or Bleached / Coniferous?

e‑Way bill is needed above ₹50,000 consignment value (subject to exemptions). e‑Invoicing is turnover‑based (presently AATO > ₹5 crore) for B2B supplies.

### How much GST applies to Semi-Bleached Or Bleached / Coniferous?

Under HSN 47032100, Semi-Bleached Or Bleached / Coniferous attracts Varies when sold in taxable form. Describe the exact form on the invoice.

### Can we claim ITC on inputs used to trade Semi-Bleached Or Bleached / Coniferous?

If your outward supply is taxable, eligible ITC is available subject to general restrictions. For exempt/Nil supplies, reverse credit per Rule 42.

## India's trade performance: HSN Code 47032100 (FY 2024-25)

Source: TradeStat EIDB, Ministry of Commerce & Industry. Values in ₹ Crore (FY 2018-19 to FY 2024-25).

- Exports: < ₹1 Crore (−94.12% YoY) — 0.0000% of India's total exports
- Imports: ₹2,838 Cr (+7.80% YoY) — 0.0467% of India's total imports
- Trade balance: −₹2,838 Cr (Deficit); surplus rank #12481 of 12657 HSN codes
- Share of Sub-Chapter 4703: 11.11% of its exports; import side 44.66%
- Rank within Sub-Chapter 4703: #2 of 4 by export value; import-side #2

### Key metrics

- Export CAGR: -16.73% (FY 2018-19 to FY 2024-25, 7 fiscal years)
- National export rank: #10437 of 12657 HSN codes by export value (FY 2024-25)
- Peak growth year: +35,966.67% in FY 2019-20
- Contribution to Sub-Ch. 4703: 11.11% of its exports (FY 2024-25)

## India export-import trade statistics: HSN Code 47032100

7-year export and import data, FY 2018-19 to FY 2024-25, in ₹ Crore. Source: Ministry of Commerce & Industry, TradeStat EIDB.

| FY | Exports (₹ Cr) | Exp share | Exp YoY | Exp % of Sub-Ch. 4703 | Imports (₹ Cr) | Imp share | Imp YoY | Imp % of Sub-Ch. 4703 | Trade balance | Exp rank |
| --- | --- | --- | --- | --- | --- | --- | --- | --- | --- | --- |
| FY 2018-19 | < ₹1 Crore | 0.0000% | — | 0.36% | 1,562.63 | 0.0436% | — | 38.37% | −1,562.60 | #9664 |
| FY 2019-20 | 10.82 | 0.0005% | +35,966.67% | 95.67% | 1,277.32 | 0.0382% | −18.26% | 35.80% | −1,266.50 | #4905 |
| FY 2020-21 | 2.28 | 0.0001% | −78.93% | 94.21% | 1,187.25 | 0.0407% | −7.05% | 44.12% | −1,184.97 | #6829 |
| FY 2021-22 | Nil | 0.0000% | −100.00% | 0.00% | 1,940.65 | 0.0425% | +63.46% | 45.10% | −1,940.65 | — |
| FY 2022-23 | Nil | 0.0000% | — | 0.00% | 3,037.28 | 0.0528% | +56.51% | 40.76% | −3,037.28 | — |
| FY 2023-24 | < ₹1 Crore | 0.0000% | — | 100.00% | 2,632.71 | 0.0469% | −13.32% | 40.49% | −2,632.54 | #9527 |
| FY 2024-25 | < ₹1 Crore | 0.0000% | −94.12% | 11.11% | 2,838.09 | 0.0467% | +7.80% | 44.66% | −2,838.08 | #10437 |

- CAGR (7-year): exports -16.73%/yr, imports 10.46%/yr (consistently Deficit)

## Key trade insights: HSN Code 47032100 export-import analysis

### Export decline: -16.73% CAGR over 7 years

India's exports under HSN Code 47032100 have declined at a compound annual rate of -16.73% over 7 fiscal years, falling from ₹0.03 Crore in FY 2018-19 to ₹0.01 Crore in FY 2024-25.

### HSN Code 47032100 ranked #10437 among all 12657 HSN codes by export value

In FY 2024-25, HSN Code 47032100 ranks #10437 out of 12657 HSN codes by total export value. Within Sub-Chapter 4703, it ranks #2 of 4. By trade surplus, it ranks #12481 of 12657.

### FY 2019-20 was the strongest growth year for HSN Code 47032100 exports

The strongest single-year export movement for HSN Code 47032100 was recorded in FY 2019-20, when exports surged by 35,966.67% over the prior year.

### India records a trade deficit of ₹2,838.08 Crore in HSN Code 47032100 goods

In FY 2024-25, India's imports of ₹2,838.09 Cr exceeded exports of ₹0.01 Cr, resulting in a trade deficit of ₹2,838.08 Crore — ranking #12481 of 12657 by surplus magnitude.

### Import growth of 10.46% CAGR signals rising demand for Semi-Bleached Or Bleached | Coniferous

India's imports under HSN Code 47032100 have grown at 10.46% CAGR, reaching ₹2,838.09 Crore in FY 2024-25.

### HSN Code 47032100 contributes 11.11% of Sub-Chapter 4703 exports — ranked #2

Among the 4 HSN codes under Sub-Chapter 4703, HSN Code 47032100 ranks #2 by export value — accounting for 11.11% of the sub-chapter's total exports in FY 2024-25. On the import side, it holds 44.66% share (rank #2).

## Related HSN Codes in Sub-Chapter 4703

Ranked by export value (FY 2024-25).

| Rank | HSN Code | Exports (FY 2024-25) |
| --- | --- | --- |
| #1 | [HSN Code 47031100: Unbleached : Coniferous](https://busy.in/hsn/hsn-47031100/) | < ₹1 Crore |
| #2 | HSN Code 47032100: Semi-Bleached Or Bleached \| Coniferous (this hsn code) | < ₹1 Crore |
| — | [HSN Code 47031900: Unbleached : Non-coniferous](https://busy.in/hsn/hsn-47031900/) | Nil |
| — | [HSN Code 47032900: Semi-Bleached\| Non-Coniferous](https://busy.in/hsn/hsn-47032900/) | Nil |