---
title: "HSN Code for Other waste/scrap: Unsorted waste | HSN 47079000 GST Rate"
description: "Find HSN and GST Rates for 47079000 related to Other waste/scrap: Unsorted waste with BUSY Accounting - The reliable source for HSN and GST details in India."
canonical: "https://busy.in/hsn/hsn-47079000/"
---

# HSN Code 47079000: Other waste/scrap: Unsorted waste

- [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 4707: Recovered waste paper, paperboard](https://busy.in/hsn/sub-chapter-4707/)

## GST rates

| Description | CGST | SGST | IGST | CESS |
| --- | --- | --- | --- | --- |
| Other, including unsorted waste and scrap | 2.5% | 2.5% | 5% | 0% |

## Frequently asked questions

### What products are classified under HSN 47079000 ?

It includes Newsprint, In Rolls Or Sheets | Glazed

### How should mixed supplies be billed when Other waste/scrap: Unsorted waste is sold with other items?

Use separate invoice lines per HSN and apply the correct rate per line (e.g., Varies for Other waste/scrap: Unsorted waste; Nil for exempt items if applicable).

### Can we claim ITC on inputs used to trade Other waste/scrap: Unsorted waste?

If your outward supply is taxable, eligible ITC is available subject to general restrictions. For exempt/Nil supplies, reverse credit per Rule 42.

### Do e‑way bill and e‑invoice apply for Other waste/scrap: Unsorted waste?

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.

### Any common misclassification issue with 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.

### How much GST applies to Other waste/scrap: Unsorted waste?

Under HSN 47079000, Other waste/scrap: Unsorted waste attracts Varies when sold in taxable form. Describe the exact form on the invoice.

### Does packaging or labelling change the GST for Other waste/scrap: Unsorted waste?

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.

## India's trade performance: HSN Code 47079000 (FY 2024-25)

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

- Exports: < ₹1 Crore (+383.33% YoY) — 0.0000% of India's total exports
- Imports: ₹4,246 Cr (−26.89% YoY) — 0.0699% of India's total imports
- Trade balance: −₹4,245 Cr (Deficit); surplus rank #12538 of 12657 HSN codes
- Share of Sub-Chapter 4707: 61.70% of its exports; import side 40.70%
- Rank within Sub-Chapter 4707: #1 of 4 by export value; import-side #2

### Key metrics

- Export CAGR: -19.55% (FY 2018-19 to FY 2024-25, 7 fiscal years)
- National export rank: #9215 of 12657 HSN codes by export value (FY 2024-25)
- Peak growth year: +36,650.00% in FY 2021-22
- Contribution to Sub-Ch. 4707: 61.70% of its exports (FY 2024-25)

## India export-import trade statistics: HSN Code 47079000

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. 4707 | Imports (₹ Cr) | Imp share | Imp YoY | Imp % of Sub-Ch. 4707 | Trade balance | Exp rank |
| --- | --- | --- | --- | --- | --- | --- | --- | --- | --- | --- |
| FY 2018-19 | 1.07 | 0.0000% | — | 74.83% | 9,061.65 | 0.2528% | — | 99.19% | −9,060.58 | #7565 |
| FY 2019-20 | < ₹1 Crore | 0.0000% | −51.40% | 38.52% | 7,865.91 | 0.2350% | −13.20% | 93.17% | −7,865.39 | #8178 |
| FY 2020-21 | < ₹1 Crore | 0.0000% | −96.15% | 5.88% | 6,208.29 | 0.2131% | −21.07% | 75.18% | −6,208.27 | #9824 |
| FY 2021-22 | 7.35 | 0.0002% | +36,650.00% | 99.19% | 9,888.37 | 0.2163% | +59.28% | 71.71% | −9,881.02 | #5874 |
| FY 2022-23 | < ₹1 Crore | 0.0000% | −96.87% | 46.94% | 10,386.37 | 0.1807% | +5.04% | 68.54% | −10,386.14 | #9197 |
| FY 2023-24 | < ₹1 Crore | 0.0000% | −73.91% | 9.23% | 5,807.14 | 0.1034% | −44.09% | 54.79% | −5,807.08 | #9987 |
| FY 2024-25 | < ₹1 Crore | 0.0000% | +383.33% | 61.70% | 4,245.62 | 0.0699% | −26.89% | 40.70% | −4,245.33 | #9215 |

- CAGR (7-year): exports -19.55%/yr, imports -11.87%/yr (consistently Deficit)

## Key trade insights: HSN Code 47079000 export-import analysis

### Export decline: -19.55% CAGR over 7 years

India's exports under HSN Code 47079000 have declined at a compound annual rate of -19.55% over 7 fiscal years, falling from ₹1.07 Crore in FY 2018-19 to ₹0.29 Crore in FY 2024-25.

### HSN Code 47079000 ranked #9215 among all 12657 HSN codes by export value

In FY 2024-25, HSN Code 47079000 ranks #9215 out of 12657 HSN codes by total export value. Within Sub-Chapter 4707, it ranks #1 of 4. By trade surplus, it ranks #12538 of 12657.

### FY 2021-22 was the strongest growth year for HSN Code 47079000 exports

The strongest single-year export movement for HSN Code 47079000 was recorded in FY 2021-22, when exports surged by 36,650.00% over the prior year.

### India records a trade deficit of ₹4,245.33 Crore in HSN Code 47079000 goods

In FY 2024-25, India's imports of ₹4,245.62 Cr exceeded exports of ₹0.29 Cr, resulting in a trade deficit of ₹4,245.33 Crore — ranking #12538 of 12657 by surplus magnitude.

### Import growth of -11.87% CAGR signals stable import dependency for Other waste/scrap: Unsorted waste

India's imports under HSN Code 47079000 have grown at -11.87% CAGR, reaching ₹4,245.62 Crore in FY 2024-25.

### HSN Code 47079000 contributes 61.70% of Sub-Chapter 4707 exports — ranked #1

Among the 4 HSN codes under Sub-Chapter 4707, HSN Code 47079000 ranks #1 by export value — accounting for 61.70% of the sub-chapter's total exports in FY 2024-25. On the import side, it holds 40.70% share (rank #2).

## Related HSN Codes in Sub-Chapter 4707

Ranked by export value (FY 2024-25).

| Rank | HSN Code | Exports (FY 2024-25) |
| --- | --- | --- |
| #1 | HSN Code 47079000: Other waste/scrap: Unsorted waste (this hsn code) | < ₹1 Crore |
| #2 | [HSN Code 47071000: Unbleached kraft paper or paperboard or corrugated paper or paperboard](https://busy.in/hsn/hsn-47071000/) | < ₹1 Crore |
| #3 | [HSN Code 47073000: Electric Insulating Press Board](https://busy.in/hsn/hsn-47073000/) | < ₹1 Crore |
| #4 | [HSN Code 47072000: Other Bleached Chemical Pulp Paperboard](https://busy.in/hsn/hsn-47072000/) | < ₹1 Crore |