---
title: "HSN Code for Pulps from Recovered Waste or Scrap Paper and Fiber Cellulosic Material | HSN 47062000 GST Rate"
description: "Find HSN and GST Rates for 47062000 related to Pulps from Recovered Waste or Scrap Paper and Fiber Cellulosic Material with BUSY Accounting - The reliable source for HSN and GST details in India."
canonical: "https://busy.in/hsn/hsn-47062000/"
---

# HSN Code 47062000: Pulps from Recovered Waste or Scrap Paper and Fiber Cellulosic Material

- [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 |
| --- | --- | --- | --- | --- |
| Pulps of fibres derived from recovered (waste and scrap) paper or paperboard | 6% | 6% | 12% | 0% |

## Frequently asked questions

### What products are classified under HSN 47062000 ?

It includes Other, Of Bamboo

### How should mixed supplies be billed when Pulps from Recovered Waste or Scrap Paper and Fiber Cellulosic Material is sold with other items?

Use separate invoice lines per HSN and apply the correct rate per line (e.g., Varies for Pulps from Recovered Waste or Scrap Paper and Fiber Cellulosic Material; Nil for exempt items if applicable).

### Do e‑way bill and e‑invoice apply for Pulps from Recovered Waste or Scrap Paper and Fiber Cellulosic Material?

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 Pulps from Recovered Waste or Scrap Paper and Fiber Cellulosic Material?

Under HSN 47062000, Pulps from Recovered Waste or Scrap Paper and Fiber Cellulosic Material attracts Varies when sold in taxable form. Describe the exact form on the invoice.

### Does packaging or labelling change the GST for Pulps from Recovered Waste or Scrap Paper and Fiber Cellulosic Material?

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 Pulps from Recovered Waste or Scrap Paper and Fiber Cellulosic Material?

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 47062000 (FY 2024-25)

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

- Exports: ₹39 Cr (−21.02% YoY) — 0.0011% of India's total exports
- Imports: ₹23 Cr (+62.62% YoY) — 0.0004% of India's total imports
- Trade balance: ₹16 Cr (Surplus); surplus rank #2991 of 12657 HSN codes
- Share of Sub-Chapter 4706: 74.14% of its exports; import side 16.66%
- Rank within Sub-Chapter 4706: #1 of 6 by export value; import-side #3

### Key metrics

- Export CAGR: 63.21% (FY 2018-19 to FY 2024-25, 7 fiscal years)
- National export rank: #3965 of 12657 HSN codes by export value (FY 2024-25)
- Peak growth year: +2,091.22% in FY 2019-20
- Contribution to Sub-Ch. 4706: 74.14% of its exports (FY 2024-25)

## India export-import trade statistics: HSN Code 47062000

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 | 2.05 | 0.0001% | — | 13.69% | 4.79 | 0.0001% | — | 11.63% | −2.74 | #6921 |
| FY 2019-20 | 44.92 | 0.0020% | +2,091.22% | 90.56% | 6.51 | 0.0002% | +35.91% | 11.35% | +38.41 | #3038 |
| FY 2020-21 | 61.40 | 0.0029% | +36.69% | 79.72% | 6.05 | 0.0002% | −7.07% | 15.56% | +55.35 | #2647 |
| FY 2021-22 | 1.09 | 0.0000% | −98.22% | 14.42% | 37.53 | 0.0008% | +520.33% | 45.96% | −36.44 | #7902 |
| FY 2022-23 | 15.71 | 0.0004% | +1,341.28% | 54.00% | 31.37 | 0.0005% | −16.41% | 39.15% | −15.66 | #5006 |
| FY 2023-24 | 49.05 | 0.0014% | +212.22% | 67.41% | 13.99 | 0.0002% | −55.40% | 12.75% | +35.06 | #3563 |
| FY 2024-25 | 38.74 | 0.0011% | −21.02% | 74.14% | 22.75 | 0.0004% | +62.62% | 16.66% | +15.99 | #3965 |

- CAGR (7-year): exports 63.21%/yr, imports 29.65%/yr (consistently Surplus)

## Key trade insights: HSN Code 47062000 export-import analysis

### Consistent export growth: 63.21% CAGR over 7 years

India's exports under HSN Code 47062000 have grown at a compound annual rate of 63.21% over 7 fiscal years, rising from ₹2.05 Crore in FY 2018-19 to ₹38.74 Crore in FY 2024-25.

### HSN Code 47062000 ranked #3965 among all 12657 HSN codes by export value

In FY 2024-25, HSN Code 47062000 ranks #3965 out of 12657 HSN codes by total export value. Within Sub-Chapter 4706, it ranks #1 of 6. By trade surplus, it ranks #2991 of 12657.

### FY 2019-20 was the strongest growth year for HSN Code 47062000 exports

The strongest single-year export movement for HSN Code 47062000 was recorded in FY 2019-20, when exports surged by 2,091.22% over the prior year.

### India maintains a trade surplus of ₹15.99 Crore in HSN Code 47062000 goods

In FY 2024-25, India's exports of ₹38.74 Cr exceeded imports of ₹22.75 Cr, resulting in a trade surplus of ₹15.99 Crore — ranking #2991 of 12657 by surplus magnitude.

### Import growth of 29.65% CAGR signals rising demand for Pulps from Recovered Waste or Scrap Paper and Fiber Cellulosic Material

India's imports under HSN Code 47062000 have grown at 29.65% CAGR, reaching ₹22.75 Crore in FY 2024-25.

### HSN Code 47062000 contributes 74.14% of Sub-Chapter 4706 exports — ranked #1

Among the 6 HSN codes under Sub-Chapter 4706, HSN Code 47062000 ranks #1 by export value — accounting for 74.14% of the sub-chapter's total exports in FY 2024-25. On the import side, it holds 16.66% share (rank #3).

## 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 (this hsn code) | ₹39 Cr |
| #2 | [HSN Code 47069100: Other \| Mechanical](https://busy.in/hsn/hsn-47069100/) | ₹10 Cr |
| #3 | [HSN Code 47061000: Cotton Linters Pulp](https://busy.in/hsn/hsn-47061000/) | ₹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 |