---
title: "HSN Code for Mechanical/Chemical Wood Pulp | HSN 47050000 GST Rate"
description: "Find HSN and GST Rates for 47050000 related to Mechanical/Chemical Wood Pulp with BUSY Accounting - The reliable source for HSN and GST details in India."
canonical: "https://busy.in/hsn/hsn-47050000/"
---

# HSN Code 47050000: Mechanical/Chemical Wood Pulp

- [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 4705: Man-made sewing thread](https://busy.in/hsn/sub-chapter-4705/)

## GST rates

| Description | CGST | SGST | IGST | CESS |
| --- | --- | --- | --- | --- |
| Wood pulp obtained by a combination of mechanical and chemical pulping processes | 6% | 6% | 12% | 0% |

## Frequently asked questions

### What products are classified under HSN 47050000 ?

It includes Cotton Linters Pulp

### Do e‑way bill and e‑invoice apply for Mechanical/Chemical Wood Pulp?

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 should mixed supplies be billed when Mechanical/Chemical Wood Pulp is sold with other items?

Use separate invoice lines per HSN and apply the correct rate per line (e.g., Varies for Mechanical/Chemical Wood Pulp; Nil for exempt items if applicable).

### Can we claim ITC on inputs used to trade Mechanical/Chemical Wood Pulp?

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

### Does packaging or labelling change the GST for Mechanical/Chemical Wood Pulp?

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 Mechanical/Chemical Wood Pulp?

Under HSN 47050000, Mechanical/Chemical Wood Pulp attracts Varies when sold in taxable form. Describe the exact form on the invoice.

## India's trade performance: HSN Code 47050000 (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: ₹2,982 Cr (+47.14% YoY) — 0.0491% of India's total imports
- Trade balance: −₹2,982 Cr (Deficit); surplus rank #12486 of 12657 HSN codes

## India export-import trade statistics: HSN Code 47050000

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 | Imports (₹ Cr) | Imp share | Imp YoY | Imp % of Sub-Ch. 4705 | Trade balance | Exp rank |
| --- | --- | --- | --- | --- | --- | --- | --- | --- | --- |
| FY 2018-19 | Nil | 0.0000% | — | 1,542.52 | 0.0430% | — | 100.00% | −1,542.52 | — |
| FY 2019-20 | Nil | 0.0000% | — | 1,033.37 | 0.0309% | −33.01% | 100.00% | −1,033.37 | — |
| FY 2020-21 | Nil | 0.0000% | — | 1,064.18 | 0.0365% | +2.98% | 100.00% | −1,064.18 | — |
| FY 2021-22 | Nil | 0.0000% | — | 2,430.84 | 0.0532% | +128.42% | 100.00% | −2,430.84 | — |
| FY 2022-23 | Nil | 0.0000% | — | 3,593.95 | 0.0625% | +47.85% | 100.00% | −3,593.95 | — |
| FY 2023-24 | Nil | 0.0000% | — | 2,026.43 | 0.0361% | −43.62% | 100.00% | −2,026.43 | — |
| FY 2024-25 | Nil | 0.0000% | — | 2,981.65 | 0.0491% | +47.14% | 100.00% | −2,981.65 | — |

- CAGR (7-year): exports —/yr, imports 11.61%/yr (consistently Deficit)

## Key trade insights: HSN Code 47050000 export-import analysis

### Export snapshot for HSN Code 47050000

India exported ₹0.00 Crore worth of Mechanical/Chemical Wood Pulp in FY 2024-25. Multi-year trend data is being compiled for this hsn code.

### India records a trade deficit of ₹2,981.65 Crore in HSN Code 47050000 goods

In FY 2024-25, India's imports of ₹2,981.65 Cr exceeded exports of ₹0.00 Cr, resulting in a trade deficit of ₹2,981.65 Crore — ranking #12486 of 12657 by surplus magnitude.

### Import growth of 11.61% CAGR signals rising demand for Mechanical/Chemical Wood Pulp

India's imports under HSN Code 47050000 have grown at 11.61% CAGR, reaching ₹2,981.65 Crore in FY 2024-25.

## Related HSN Codes in Sub-Chapter 4705

Ranked by export value (FY 2024-25).

| Rank | HSN Code | Exports (FY 2024-25) |
| --- | --- | --- |
| — | HSN Code 47050000: Mechanical/Chemical Wood Pulp (this hsn code) | Nil |