--- title: "HSN Code for Semi-Bleached| Non-Coniferous | HSN 47032900 GST Rate" description: "Find HSN and GST Rates for 47032900 related to Semi-Bleached| Non-Coniferous with BUSY Accounting - The reliable source for HSN and GST details in India." canonical: "https://busy.in/hsn/hsn-47032900/" --- # HSN Code 47032900: Semi-Bleached| Non-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 : Non-coniferous | 6% | 6% | 12% | 0% | ## Frequently asked questions ### What products are classified under HSN 47032900 ? It includes Unbleached | Coniferous ### How should mixed supplies be billed when Semi-Bleached/ Non-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/ Non-Coniferous; Nil for exempt items if applicable). ### Any common misclassification issue with Semi-Bleached/ Non-Coniferous? Use the exact HSN and describe the form/grade. For multi‑line invoices, apply the rate per line to avoid wrong tax collection. ### Do e‑way bill and e‑invoice apply for Semi-Bleached/ Non-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. ### Does packaging or labelling change the GST for Semi-Bleached/ Non-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. ### How much GST applies to Semi-Bleached/ Non-Coniferous? Under HSN 47032900, Semi-Bleached/ Non-Coniferous attracts Varies when sold in taxable form. Describe the exact form on the invoice. ## India's trade performance: HSN Code 47032900 (FY 2024-25) Source: TradeStat EIDB, Ministry of Commerce & Industry. Values in ₹ Crore (FY 2018-19 to FY 2024-25). - Exports: Nil — 0.0000% of India's total exports - Imports: ₹3,009 Cr (−11.39% YoY) — 0.0495% of India's total imports - Trade balance: −₹3,009 Cr (Deficit); surplus rank #12490 of 12657 HSN codes - Share of Sub-Chapter 4703: 0.00% of its exports; import side 47.34% ### Key metrics - Peak growth year: −68.75% in FY 2020-21 - Contribution to Sub-Ch. 4703: 0.00% of its exports (FY 2024-25) ## India export-import trade statistics: HSN Code 47032900 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 | 8.33 | 0.0004% | — | 99.64% | 2,176.52 | 0.0607% | — | 53.45% | −2,168.19 | #5220 | | FY 2019-20 | < ₹1 Crore | 0.0000% | −94.24% | 4.24% | 1,958.36 | 0.0585% | −10.02% | 54.89% | −1,957.88 | #8222 | | FY 2020-21 | < ₹1 Crore | 0.0000% | −68.75% | 6.20% | 1,243.35 | 0.0427% | −36.51% | 46.21% | −1,243.20 | #9034 | | FY 2021-22 | Nil | 0.0000% | −100.00% | 0.00% | 1,944.13 | 0.0425% | +56.36% | 45.18% | −1,944.13 | — | | FY 2022-23 | < ₹1 Crore | 0.0000% | — | 100.00% | 3,828.08 | 0.0666% | +96.90% | 51.37% | −3,828.00 | #9735 | | FY 2023-24 | Nil | 0.0000% | −100.00% | 0.00% | 3,395.13 | 0.0605% | −11.31% | 52.21% | −3,395.13 | — | | FY 2024-25 | Nil | 0.0000% | — | 0.00% | 3,008.50 | 0.0495% | −11.39% | 47.34% | −3,008.50 | — | - CAGR (7-year): exports —/yr, imports 5.54%/yr (consistently Deficit) ## Key trade insights: HSN Code 47032900 export-import analysis ### Export snapshot for HSN Code 47032900 India exported ₹0.00 Crore worth of Semi-Bleached| Non-Coniferous in FY 2024-25. Multi-year trend data is being compiled for this hsn code. ### FY 2020-21 was the strongest growth year for HSN Code 47032900 exports The strongest single-year export movement for HSN Code 47032900 was recorded in FY 2020-21, when exports declined by 68.75% over the prior year. ### India records a trade deficit of ₹3,008.50 Crore in HSN Code 47032900 goods In FY 2024-25, India's imports of ₹3,008.50 Cr exceeded exports of ₹0.00 Cr, resulting in a trade deficit of ₹3,008.50 Crore — ranking #12490 of 12657 by surplus magnitude. ### Import growth of 5.54% CAGR signals stable import dependency for Semi-Bleached| Non-Coniferous India's imports under HSN Code 47032900 have grown at 5.54% CAGR, reaching ₹3,008.50 Crore in FY 2024-25. ## 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](https://busy.in/hsn/hsn-47032100/) | < ₹1 Crore | | — | [HSN Code 47031900: Unbleached : Non-coniferous](https://busy.in/hsn/hsn-47031900/) | Nil | | — | HSN Code 47032900: Semi-Bleached\| Non-Coniferous (this hsn code) | Nil |