HSN Code 47071000 represents Waste and Scrap of Unbleached Kraft or Corrugated Paper and Paperboard under GST classification. This code helps businesses identify Waste and Scrap of Unbleached Kraft or Corrugated Paper and Paperboard correctly for billing, taxation, and trade. With HSN Code 47071000, companies can avoid errors in invoices, simplify compliance, and enable hassle-free import or export of Waste and Scrap of Unbleached Kraft or Corrugated Paper and Paperboard.
Manage correct HSN codes and GST rates with BUSY.
HSN Code 47071000 relates to the following description.
Description of Goods
Unbleached kraft paper or paperboard or corrugated paper or paperboard
Chapter
47 - Pulp of wood or of other fibrous cellulosic material; recovered (waste and scrap) paper or paperboard
Sub Chapter
4707 - Recovered (waste and scrap) paper or paperboard
CGST
2.5%
SGST
2.5%
IGST
5%
CESS
0%
Waste and Scrap of Unbleached Kraft or Corrugated Paper and Paperboard does not include products with the following descriptions.
Other paper or paperboard made mainly of bleached chemical pulp, not coloured in the mass
Paper or paperboard made mainly of mechanical pulp (for example, newspapers, journals and similar printed matter)
Other, including unsorted waste and scrap
BUSY auto-applies the correct HSN codes & GST rates, ensuring 100% error-free billing every single time.
India’s Exports
FY 2025-26< ₹1 Crore
0.0000% of India’s total exports
India’s Imports
FY 2025-26₹5,408 Cr
0.0789% of India’s total imports
Trade Balance
FY 2025-26−₹5,408 Cr
Surplus rank #12703 of 12872 HSN codes
% of Sub-Chapter 4707
FY 2025-2645.45%
Share of Sub-Chapter 4707’s total exports in FY 2025-26
Import side: 44.11% of Sub-Chapter 4707’s imports
Rank Within Sub-Chapter 4707
FY 2025-26#1 of 4
Position by export value among HSN codes in Sub-Chapter 4707
Import-side rank: #1 of 4
At a glance
3.24%
Export CAGR
FY 2018-19 → FY 2025-26 · 8 fiscal years
#9538
National Export Rank
of 12872 HSN codes by export value, FY 2025-26
+200.00%
Peak Growth Year
FY 2024-25 · strongest single-year move
45.45%
Contribution to Sub-Ch. 4707
Share of Sub-Chapter 4707 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
−58.69
Exports
< ₹1 Crore ₹ Cr
0.0000% share
— YoY
11.19% of Sub-Ch. 4707
Imports
58.85 ₹ Cr
0.0016% share
— YoY
0.64% of Sub-Ch. 4707
Balance
−409.90
Exports
< ₹1 Crore ₹ Cr
0.0000% share
+6.25% YoY
12.59% of Sub-Ch. 4707
Imports
410.07 ₹ Cr
0.0122% share
+596.81% YoY
4.86% of Sub-Ch. 4707
Balance
−1,602.05
Exports
< ₹1 Crore ₹ Cr
0.0000% share
−29.41% YoY
35.29% of Sub-Ch. 4707
Imports
1,602.17 ₹ Cr
0.0550% share
+290.71% YoY
19.40% of Sub-Ch. 4707
Balance
−3,037.47
Exports
< ₹1 Crore ₹ Cr
0.0000% share
−91.67% YoY
0.14% of Sub-Ch. 4707
Imports
3,037.48 ₹ Cr
0.0665% share
+89.59% YoY
22.03% of Sub-Ch. 4707
Balance
−3,667.48
Exports
< ₹1 Crore ₹ Cr
0.0000% share
+100.00% YoY
4.08% of Sub-Ch. 4707
Imports
3,667.50 ₹ Cr
0.0638% share
+20.74% YoY
24.20% of Sub-Ch. 4707
Balance
−3,245.63
Exports
< ₹1 Crore ₹ Cr
0.0000% share
+150.00% YoY
7.69% of Sub-Ch. 4707
Imports
3,245.68 ₹ Cr
0.0578% share
−11.50% YoY
30.62% of Sub-Ch. 4707
Balance
−4,266.12
Exports
< ₹1 Crore ₹ Cr
0.0000% share
+200.00% YoY
31.91% of Sub-Ch. 4707
Imports
4,266.27 ₹ Cr
0.0702% share
+31.44% YoY
40.90% of Sub-Ch. 4707
Balance
−5,408.27
Exports
< ₹1 Crore ₹ Cr
0.0000% share
+33.33% YoY
45.45% of Sub-Ch. 4707
Imports
5,408.47 ₹ Cr
0.0789% share
+26.77% YoY
44.11% of Sub-Ch. 4707
CAGR · 8-Year
Exports
3.24% /yr
Imports
90.75% /yr
reference, FY 2025-26
Export
₹0.44 Cr
Import
₹12,262.10 Cr
Trade Balance
−12,261.66
India's exports under HSN Code 47071000 have grown at a compound annual rate of 3.24% over 8 fiscal years, rising from ₹0.16 Crore in FY 2018-19 to ₹0.20 Crore in FY 2025-26.
In FY 2025-26, HSN Code 47071000 ranks #9538 out of 12872 HSN codes by total export value. Within Sub-Chapter 4707, it ranks #1 of 4. By trade surplus, it ranks #12703 of 12872.
The strongest single-year export movement for HSN Code 47071000 was recorded in FY 2024-25, when exports surged by 200.00% over the prior year.
In FY 2025-26, India's imports of ₹5,408.47 Cr exceeded exports of ₹0.20 Cr, resulting in a trade deficit of ₹5,408.27 Crore — ranking #12703 of 12872 by surplus magnitude.
India's imports under HSN Code 47071000 have grown at 90.75% CAGR, reaching ₹5,408.47 Crore in FY 2025-26.
Among the 4 HSN codes under Sub-Chapter 4707, HSN Code 47071000 ranks #1 by export value — accounting for 45.45% of the sub-chapter's total exports in FY 2025-26. On the import side, it holds 44.11% share (rank #1).
Clear answers to common queries about HSN Code 47071000 and GST compliance.
It includes Other Bleached Chemical Pulp Paperboard
If your outward supply is taxable, eligible ITC is available subject to general restrictions. For exempt/Nil supplies, reverse credit per Rule 42.
Use separate invoice lines per HSN and apply the correct rate per line (e.g., Varies for Waste and Scrap of Unbleached Kraft or Corrugated Paper and Paperboard; Nil for exempt items if applicable).
Under HSN 47071000, Waste and Scrap of Unbleached Kraft or Corrugated Paper and Paperboard attracts Varies when sold in taxable form. Describe the exact form on the invoice.
Use the exact HSN and describe the form/grade. For multi‑line invoices, apply the rate per line to avoid wrong tax collection.
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.