HSN Code 47061000 represents Cotton Linters Pulp under GST classification. This code helps businesses identify Cotton Linters Pulp correctly for billing, taxation, and trade. With HSN Code 47061000, companies can avoid errors in invoices, simplify compliance, and enable hassle-free import or export of Cotton Linters Pulp.
Manage correct HSN codes and GST rates with BUSY.
HSN Code 47061000 relates to the following description.
Description of Goods
Cotton linters pulp
Chapter
47 - Pulp of wood or of other fibrous cellulosic material; recovered (waste and scrap) paper or paperboard
Sub Chapter
4706 - Pulps of fibres derived from recovered (waste and scrap) paper or paperboard or of other fibrous cellulosic material
CGST
2.5%
SGST
2.5%
IGST
5%
CESS
0%
Cotton Linters Pulp does not include products with the following descriptions.
Pulps of fibres derived from recovered (waste and scrap) paper or paperboard
Other, of bamboo
Other : Mechanical
Other : Chemical
Other : Obtained by a combination of mechanical and chemical processes
BUSY auto-applies the correct HSN codes & GST rates, ensuring 100% error-free billing every single time.
India’s Exports
FY 2025-26₹2 Cr
0.0001% of India’s total exports
India’s Imports
FY 2025-26₹89 Cr
0.0013% of India’s total imports
Trade Balance
FY 2025-26−₹86 Cr
Surplus rank #10725 of 12872 HSN codes
% of Sub-Chapter 4706
FY 2025-2632.08%
Share of Sub-Chapter 4706’s total exports in FY 2025-26
Import side: 71.26% of Sub-Chapter 4706’s imports
Rank Within Sub-Chapter 4706
FY 2025-26#2 of 6
Position by export value among HSN codes in Sub-Chapter 4706
Import-side rank: #1 of 6
At a glance
1.54%
Export CAGR
FY 2018-19 → FY 2025-26 · 8 fiscal years
#7530
National Export Rank
of 12872 HSN codes by export value, FY 2025-26
+186.92%
Peak Growth Year
FY 2023-24 · strongest single-year move
32.08%
Contribution to Sub-Ch. 4706
Share of Sub-Chapter 4706 exports in FY 2025-26
8-year export and import data, FY 2018-19 to FY 2025-26, in ₹ Crore. Source: Ministry of Commerce & Industry, TradeStat EIDB.
Balance
−14.52
Exports
2.22 ₹ Cr
0.0001% share
— YoY
14.83% of Sub-Ch. 4706
Imports
16.74 ₹ Cr
0.0005% share
— YoY
40.66% of Sub-Ch. 4706
Balance
−30.33
Exports
1.63 ₹ Cr
0.0001% share
−26.58% YoY
3.29% of Sub-Ch. 4706
Imports
31.96 ₹ Cr
0.0010% share
+90.92% YoY
55.70% of Sub-Ch. 4706
Balance
−17.38
Exports
1.82 ₹ Cr
0.0001% share
+11.66% YoY
2.36% of Sub-Ch. 4706
Imports
19.20 ₹ Cr
0.0007% share
−39.92% YoY
49.38% of Sub-Ch. 4706
Balance
−20.98
Exports
1.81 ₹ Cr
0.0001% share
−0.55% YoY
23.94% of Sub-Ch. 4706
Imports
22.79 ₹ Cr
0.0005% share
+18.70% YoY
27.91% of Sub-Ch. 4706
Balance
−32.46
Exports
1.07 ₹ Cr
0.0000% share
−40.88% YoY
3.68% of Sub-Ch. 4706
Imports
33.53 ₹ Cr
0.0006% share
+47.13% YoY
41.84% of Sub-Ch. 4706
Balance
−50.01
Exports
3.07 ₹ Cr
0.0001% share
+186.92% YoY
4.22% of Sub-Ch. 4706
Imports
53.08 ₹ Cr
0.0009% share
+58.31% YoY
48.36% of Sub-Ch. 4706
Balance
−63.91
Exports
1.80 ₹ Cr
0.0000% share
−41.37% YoY
3.45% of Sub-Ch. 4706
Imports
65.71 ₹ Cr
0.0011% share
+23.79% YoY
48.12% of Sub-Ch. 4706
Balance
−86.20
Exports
2.47 ₹ Cr
0.0001% share
+37.22% YoY
32.08% of Sub-Ch. 4706
Imports
88.67 ₹ Cr
0.0013% share
+34.94% YoY
71.26% of Sub-Ch. 4706
CAGR · 8-Year
Exports
1.54% /yr
Imports
26.89% /yr
reference, FY 2025-26
Export
₹7.70 Cr
Import
₹124.44 Cr
Trade Balance
−116.74
India's exports under HSN Code 47061000 have grown at a compound annual rate of 1.54% over 8 fiscal years, rising from ₹2.22 Crore in FY 2018-19 to ₹2.47 Crore in FY 2025-26.
In FY 2025-26, HSN Code 47061000 ranks #7530 out of 12872 HSN codes by total export value. Within Sub-Chapter 4706, it ranks #2 of 6. By trade surplus, it ranks #10725 of 12872.
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.
In FY 2025-26, India's imports of ₹88.67 Cr exceeded exports of ₹2.47 Cr, resulting in a trade deficit of ₹86.20 Crore — ranking #10725 of 12872 by surplus magnitude.
India's imports under HSN Code 47061000 have grown at 26.89% CAGR, reaching ₹88.67 Crore in FY 2025-26.
Among the 6 HSN codes under Sub-Chapter 4706, HSN Code 47061000 ranks #2 by export value — accounting for 32.08% of the sub-chapter's total exports in FY 2025-26. On the import side, it holds 71.26% share (rank #1).
Clear answers to common queries about HSN Code 47061000 and GST compliance.
It includes Pulps from Recovered Waste or Scrap Paper and Fiber Cellulosic Material
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).
Use the exact HSN and describe the form/grade. For multi‑line invoices, apply the rate per line to avoid wrong tax collection.
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.
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.
If your outward supply is taxable, eligible ITC is available subject to general restrictions. For exempt/Nil supplies, reverse credit per Rule 42.