HSN Code 47073000 represents Waste and Scrap of Mechanical Pulp Paper and Paperboard under GST classification. This code helps businesses identify Waste and Scrap of Mechanical Pulp Paper and Paperboard correctly for billing, taxation, and trade. With HSN Code 47073000, companies can avoid errors in invoices, simplify compliance, and enable hassle-free import or export of Waste and Scrap of Mechanical Pulp Paper and Paperboard.
Manage correct HSN codes and GST rates with BUSY.
HSN Code 47073000 relates to the following description.
Description of Goods
Paper or paperboard made mainly of mechanical pulp (for example, newspapers, journals and similar printed matter)
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 Mechanical Pulp Paper and Paperboard does not include products with the following descriptions.
Unbleached kraft paper or paperboard or corrugated paper or paperboard
Other paper or paperboard made mainly of bleached chemical pulp, not coloured in the mass
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₹254 Cr
0.0037% of India’s total imports
Trade Balance
FY 2025-26−₹254 Cr
Surplus rank #11557 of 12872 HSN codes
% of Sub-Chapter 4707
FY 2025-266.82%
Share of Sub-Chapter 4707’s total exports in FY 2025-26
Import side: 2.07% of Sub-Chapter 4707’s imports
Rank Within Sub-Chapter 4707
FY 2025-26#3 of 4
Position by export value among HSN codes in Sub-Chapter 4707
Import-side rank: #4 of 4
At a glance
−22.58%
Export CAGR
FY 2018-19 → FY 2025-26 · 8 fiscal years
#10294
National Export Rank
of 12872 HSN codes by export value, FY 2025-26
+2,000.00%
Peak Growth Year
FY 2022-23 · strongest single-year move
6.82%
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
−4.14
Exports
< ₹1 Crore ₹ Cr
0.0000% share
— YoY
12.59% of Sub-Ch. 4707
Imports
4.32 ₹ Cr
0.0001% share
— YoY
0.05% of Sub-Ch. 4707
Balance
−65.47
Exports
< ₹1 Crore ₹ Cr
0.0000% share
+138.89% YoY
31.85% of Sub-Ch. 4707
Imports
65.90 ₹ Cr
0.0020% share
+1,425.46% YoY
0.78% of Sub-Ch. 4707
Balance
−310.16
Exports
Nil ₹ Cr
0.0000% share
−100.00% YoY
0.00% of Sub-Ch. 4707
Imports
310.16 ₹ Cr
0.0106% share
+370.65% YoY
3.76% of Sub-Ch. 4707
Balance
−389.52
Exports
< ₹1 Crore ₹ Cr
0.0000% share
— YoY
0.14% of Sub-Ch. 4707
Imports
389.53 ₹ Cr
0.0085% share
+25.59% YoY
2.82% of Sub-Ch. 4707
Balance
−303.50
Exports
< ₹1 Crore ₹ Cr
0.0000% share
+2,000.00% YoY
42.86% of Sub-Ch. 4707
Imports
303.71 ₹ Cr
0.0053% share
−22.03% YoY
2.00% of Sub-Ch. 4707
Balance
−266.54
Exports
< ₹1 Crore ₹ Cr
0.0000% share
+147.62% YoY
80.00% of Sub-Ch. 4707
Imports
267.06 ₹ Cr
0.0048% share
−12.07% YoY
2.52% of Sub-Ch. 4707
Balance
−241.13
Exports
< ₹1 Crore ₹ Cr
0.0000% share
−94.23% YoY
6.38% of Sub-Ch. 4707
Imports
241.16 ₹ Cr
0.0040% share
−9.70% YoY
2.31% of Sub-Ch. 4707
Balance
−253.84
Exports
< ₹1 Crore ₹ Cr
0.0000% share
0.00% YoY
6.82% of Sub-Ch. 4707
Imports
253.87 ₹ Cr
0.0037% share
+5.27% YoY
2.07% of Sub-Ch. 4707
CAGR · 8-Year
Exports
−22.58% /yr
Imports
78.95% /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 47073000 have declined at a compound annual rate of −22.58% over 8 fiscal years, falling from ₹0.18 Crore in FY 2018-19 to ₹0.03 Crore in FY 2025-26.
In FY 2025-26, HSN Code 47073000 ranks #10294 out of 12872 HSN codes by total export value. Within Sub-Chapter 4707, it ranks #3 of 4. By trade surplus, it ranks #11557 of 12872.
The strongest single-year export movement for HSN Code 47073000 was recorded in FY 2022-23, when exports surged by 2,000.00% over the prior year.
In FY 2025-26, India's imports of ₹253.87 Cr exceeded exports of ₹0.03 Cr, resulting in a trade deficit of ₹253.84 Crore — ranking #11557 of 12872 by surplus magnitude.
India's imports under HSN Code 47073000 have grown at 78.95% CAGR, reaching ₹253.87 Crore in FY 2025-26.
Among the 4 HSN codes under Sub-Chapter 4707, HSN Code 47073000 ranks #3 by export value — accounting for 6.82% of the sub-chapter's total exports in FY 2025-26. On the import side, it holds 2.07% share (rank #4).
Clear answers to common queries about HSN Code 47073000 and GST compliance.
It includes Other waste/scrap: Unsorted waste
Use the exact HSN and describe the form/grade. For multi‑line invoices, apply the rate per line to avoid wrong tax collection.
If your outward supply is taxable, eligible ITC is available subject to general restrictions. For exempt/Nil supplies, reverse credit per Rule 42.
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.
Use separate invoice lines per HSN and apply the correct rate per line (e.g., Varies for Waste and Scrap of Mechanical Pulp Paper and Paperboard; Nil for exempt items if applicable).
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.