--- title: "HSN Code for Cotton Linters Pulp | HSN 47061000 GST Rate" description: "Find HSN and GST Rates for 47061000 related to Cotton Linters Pulp with BUSY Accounting - The reliable source for HSN and GST details in India." canonical: "https://busy.in/hsn/hsn-47061000/" --- # HSN Code 47061000: Cotton Linters 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 4706: Cellulosic paper pulps](https://busy.in/hsn/sub-chapter-4706/) ## GST rates | Description | CGST | SGST | IGST | CESS | | --- | --- | --- | --- | --- | | Cotton linters pulp | 6% | 6% | 12% | 0% | ## Frequently asked questions ### What products are classified under HSN 47061000 ? It includes Pulps from Recovered Waste or Scrap Paper and Fiber Cellulosic Material ### How should mixed supplies be billed when Cotton Linters Pulp is sold with other items? Use separate invoice lines per HSN and apply the correct rate per line (e.g., Varies for Cotton Linters Pulp; Nil for exempt items if applicable). ### Any common misclassification issue with Cotton Linters Pulp? 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 Cotton Linters 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. ### Does packaging or labelling change the GST for Cotton Linters 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. ### Can we claim ITC on inputs used to trade Cotton Linters Pulp? 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 47061000 (FY 2024-25) Source: TradeStat EIDB, Ministry of Commerce & Industry. Values in ₹ Crore (FY 2018-19 to FY 2024-25). - Exports: ₹2 Cr (−41.37% YoY) — 0.0000% of India's total exports - Imports: ₹66 Cr (+23.79% YoY) — 0.0011% of India's total imports - Trade balance: −₹64 Cr (Deficit); surplus rank #10437 of 12657 HSN codes - Share of Sub-Chapter 4706: 3.45% of its exports; import side 48.12% - Rank within Sub-Chapter 4706: #3 of 6 by export value; import-side #1 ### Key metrics - Export CAGR: -3.44% (FY 2018-19 to FY 2024-25, 7 fiscal years) - National export rank: #7697 of 12657 HSN codes by export value (FY 2024-25) - Peak growth year: +186.92% in FY 2023-24 - Contribution to Sub-Ch. 4706: 3.45% of its exports (FY 2024-25) ## India export-import trade statistics: HSN Code 47061000 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. 4706 | Imports (₹ Cr) | Imp share | Imp YoY | Imp % of Sub-Ch. 4706 | Trade balance | Exp rank | | --- | --- | --- | --- | --- | --- | --- | --- | --- | --- | --- | | FY 2018-19 | 2.22 | 0.0001% | — | 14.83% | 16.74 | 0.0005% | — | 40.66% | −14.52 | #6829 | | FY 2019-20 | 1.63 | 0.0001% | −26.58% | 3.29% | 31.96 | 0.0010% | +90.92% | 55.70% | −30.33 | #7130 | | FY 2020-21 | 1.82 | 0.0001% | +11.66% | 2.36% | 19.20 | 0.0007% | −39.92% | 49.38% | −17.38 | #7080 | | FY 2021-22 | 1.81 | 0.0001% | −0.55% | 23.94% | 22.79 | 0.0005% | +18.70% | 27.91% | −20.98 | #7435 | | FY 2022-23 | 1.07 | 0.0000% | −40.88% | 3.68% | 33.53 | 0.0006% | +47.13% | 41.84% | −32.46 | #8042 | | FY 2023-24 | 3.07 | 0.0001% | +186.92% | 4.22% | 53.08 | 0.0009% | +58.31% | 48.36% | −50.01 | #7114 | | FY 2024-25 | 1.80 | 0.0000% | −41.37% | 3.45% | 65.71 | 0.0011% | +23.79% | 48.12% | −63.91 | #7697 | - CAGR (7-year): exports -3.44%/yr, imports 25.60%/yr (consistently Deficit) ## Key trade insights: HSN Code 47061000 export-import analysis ### Export decline: -3.44% CAGR over 7 years India's exports under HSN Code 47061000 have declined at a compound annual rate of -3.44% over 7 fiscal years, falling from ₹2.22 Crore in FY 2018-19 to ₹1.80 Crore in FY 2024-25. ### HSN Code 47061000 ranked #7697 among all 12657 HSN codes by export value In FY 2024-25, HSN Code 47061000 ranks #7697 out of 12657 HSN codes by total export value. Within Sub-Chapter 4706, it ranks #3 of 6. By trade surplus, it ranks #10437 of 12657. ### FY 2023-24 was the strongest growth year for HSN Code 47061000 exports The strongest single-year export movement for HSN Code 47061000 was recorded in FY 2023-24, when exports surged by 186.92% over the prior year. ### India records a trade deficit of ₹63.91 Crore in HSN Code 47061000 goods In FY 2024-25, India's imports of ₹65.71 Cr exceeded exports of ₹1.80 Cr, resulting in a trade deficit of ₹63.91 Crore — ranking #10437 of 12657 by surplus magnitude. ### Import growth of 25.60% CAGR signals rising demand for Cotton Linters Pulp India's imports under HSN Code 47061000 have grown at 25.60% CAGR, reaching ₹65.71 Crore in FY 2024-25. ### HSN Code 47061000 contributes 3.45% of Sub-Chapter 4706 exports — ranked #3 Among the 6 HSN codes under Sub-Chapter 4706, HSN Code 47061000 ranks #3 by export value — accounting for 3.45% of the sub-chapter's total exports in FY 2024-25. On the import side, it holds 48.12% share (rank #1). ## Related HSN Codes in Sub-Chapter 4706 Ranked by export value (FY 2024-25). | Rank | HSN Code | Exports (FY 2024-25) | | --- | --- | --- | | #1 | [HSN Code 47062000: Pulps from Recovered Waste or Scrap Paper and Fiber Cellulosic Material](https://busy.in/hsn/hsn-47062000/) | ₹39 Cr | | #2 | [HSN Code 47069100: Other \| Mechanical](https://busy.in/hsn/hsn-47069100/) | ₹10 Cr | | #3 | HSN Code 47061000: Cotton Linters Pulp (this hsn code) | ₹2 Cr | | #4 | [HSN Code 47063000: Other, Of Bamboo](https://busy.in/hsn/hsn-47063000/) | < ₹1 Crore | | #5 | [HSN Code 47069200: Other \| Chemical](https://busy.in/hsn/hsn-47069200/) | < ₹1 Crore | | #6 | [HSN Code 47069300: Other : Obtained by a combination of mechanical and chemical processes](https://busy.in/hsn/hsn-47069300/) | < ₹1 Crore |