---
title: "3804 HSN Code | HSN Code for Wood pulp residues in India"
description: "Know more about 3804 HSN Code with BUSY Accounting - HSN Tariff, GST Rates and case laws related to chapter 3804 covering Wood pulp residues."
canonical: "https://busy.in/hsn/sub-chapter-3804/"
---

# HSN Sub-chapter 3804: Wood pulp residues

Residual lyes for the manufacture of wood pulp, whether or not concentrated, desugared or chemically treated, including lignin sulphonates, but excluding tall oil of heading 3803

Part of [Chapter 38: Miscellaneous Chemical Products](https://busy.in/hsn/chapter-38/).

- Current GST rate: 18%
- Earlier GST rate: 18%

## HSN codes

| Code | Title |
| --- | --- |
| 38040010 | [Concentrated Sulphate Lye](https://busy.in/hsn/hsn-38040010/) |
| 38040020 | [Other Iron/Steel Reservoirs (>300L)](https://busy.in/hsn/hsn-38040020/) |
| 38040090 | [Lignin Sulphonates](https://busy.in/hsn/hsn-38040090/) |

## Frequently asked questions

### What products are classified under HSN 3804

It includes Wood pulp residues

### What misclassification mistakes happen with Wood pulp residues?

Using a broad or incorrect HSN, ignoring material/form (e.g., raw vs processed), or mixing goods and services on one line. Always match wording to the HSN Notes and keep a classification working paper.

### Does MRP, weight or pack size change GST treatment for Wood pulp residues?

Some entries use MRP/weight‑based conditions for classification. Keep pack size, retail marking and brand status on records and invoice to support the chosen HSN.

### Any special steps when selling Wood pulp residues through an e‑commerce platform?

Ensure registration requirements are met and reconcile the operator’s TCS statements with your GSTR‑2B/3B. Map SKU descriptions to HSN to reduce mismatches and returns.

### Can reverse charge ever apply to transactions involving Wood pulp residues?

Reverse charge in goods is notified only for specific categories. Most regular B2B sales of Wood pulp residues are forward charge. Check the current notifications for any special cases before deciding.

### How are warranty replacements of Wood pulp residues handled?

If replacement is without consideration under a pre‑agreed warranty, issue a delivery challan and reference the original invoice/contract. If consideration is charged, raise a tax invoice. Keep serial/lot details for traceability.

## India's trade performance: HSN Sub-Chapter 3804 (FY 2024-25)

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

- Exports: ₹16 Cr (+79.08% YoY) — 0.0004% of India's total exports
- Imports: ₹520 Cr (+28.82% YoY) — 0.0085% of India's total imports
- Trade balance: −₹504 Cr (Deficit); surplus rank #871 of 1233 sub-chapters
- Share of Chapter 38: 0.03% of its exports; import side 0.77%
- Rank within Chapter 38: #23 of 27 by export value; import-side #18

### Key metrics

- Export CAGR: 13.97% (FY 2018-19 to FY 2024-25, 7 fiscal years)
- National export rank: #1020 of 1233 sub-chapters by export value (FY 2024-25)
- Peak growth year: +221.80% in FY 2019-20
- Contribution to Ch. 38: 0.03% of its exports (FY 2024-25)

## India export-import trade statistics: HSN Sub-Chapter 3804

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 Ch. 38 | Imports (₹ Cr) | Imp share | Imp YoY | Imp % of Ch. 38 | Trade balance | Exp rank |
| --- | --- | --- | --- | --- | --- | --- | --- | --- | --- | --- |
| FY 2018-19 | 7.11 | 0.0003% | — | 0.02% | 226.65 | 0.0063% | — | 0.54% | −219.54 | #1031 |
| FY 2019-20 | 22.88 | 0.0010% | +221.80% | 0.06% | 208.93 | 0.0062% | −7.82% | 0.53% | −186.05 | #928 |
| FY 2020-21 | 4.79 | 0.0002% | −79.06% | 0.01% | 263.21 | 0.0090% | +25.98% | 0.58% | −258.42 | #1052 |
| FY 2021-22 | 9.75 | 0.0003% | +103.55% | 0.02% | 392.61 | 0.0086% | +49.16% | 0.67% | −382.86 | #1025 |
| FY 2022-23 | 10.31 | 0.0003% | +5.74% | 0.02% | 438.27 | 0.0076% | +11.63% | 0.67% | −427.96 | #1033 |
| FY 2023-24 | 8.70 | 0.0002% | −15.62% | 0.02% | 403.58 | 0.0072% | −7.92% | 0.66% | −394.88 | #1048 |
| FY 2024-25 | 15.58 | 0.0004% | +79.08% | 0.03% | 519.89 | 0.0085% | +28.82% | 0.77% | −504.31 | #1020 |

- CAGR (7-year): exports 13.97%/yr, imports 14.84%/yr (consistently Deficit)

## Key trade insights: HSN Sub-Chapter 3804 export-import analysis

### Consistent export growth: 13.97% CAGR over 7 years

India's exports under HSN Sub-Chapter 3804 have grown at a compound annual rate of 13.97% over 7 fiscal years, rising from ₹7.11 Crore in FY 2018-19 to ₹15.58 Crore in FY 2024-25.

### HSN Sub-Chapter 3804 ranked #1020 among all 1233 sub-chapters by export value

In FY 2024-25, HSN Sub-Chapter 3804 ranks #1020 out of 1233 sub-chapters by total export value. Within Chapter 38, it ranks #23 of 27. By trade surplus, it ranks #871 of 1233.

### FY 2019-20 was the strongest growth year for HSN Sub-Chapter 3804 exports

The strongest single-year export movement for HSN Sub-Chapter 3804 was recorded in FY 2019-20, when exports surged by 221.80% over the prior year.

### India records a trade deficit of ₹504.31 Crore in HSN Sub-Chapter 3804 goods

In FY 2024-25, India's imports of ₹519.89 Cr exceeded exports of ₹15.58 Cr, resulting in a trade deficit of ₹504.31 Crore — ranking #871 of 1233 by surplus magnitude.

### Import growth of 14.84% CAGR signals rising demand for Wood pulp residues

India's imports under HSN Sub-Chapter 3804 have grown at 14.84% CAGR, reaching ₹519.89 Crore in FY 2024-25.

### HSN Sub-Chapter 3804 contributes 0.03% of Chapter 38 exports — ranked #23

Among the 27 sub-chapters under Chapter 38, HSN Sub-Chapter 3804 ranks #23 by export value — accounting for 0.03% of the chapter's total exports in FY 2024-25. On the import side, it holds 0.77% share (rank #18).

## Related Sub-Chapters in Chapter 38

Ranked by export value (FY 2024-25).

| Rank | HSN Sub-Chapter | Exports (FY 2024-25) |
| --- | --- | --- |
| #1 | [HSN Sub-Chapter 3808: Agricultural pesticides](https://busy.in/hsn/sub-chapter-3808/) | ₹36,141 Cr |
| #2 | [HSN Sub-Chapter 3824: Chemical products for moulds & cores](https://busy.in/hsn/sub-chapter-3824/) | ₹4,037 Cr |
| #3 | [HSN Sub-Chapter 3823: Fatty acids & industrial oils](https://busy.in/hsn/sub-chapter-3823/) | ₹3,612 Cr |
| #4 | [HSN Sub-Chapter 3802: Activated carbon & animal black](https://busy.in/hsn/sub-chapter-3802/) | ₹3,183 Cr |
| #5 | [HSN Sub-Chapter 3811: Additives for mineral oils & liquids](https://busy.in/hsn/sub-chapter-3811/) | ₹3,077 Cr |
| #6 | [HSN Sub-Chapter 3822: Diagnostic reagents](https://busy.in/hsn/sub-chapter-3822/) | ₹1,961 Cr |
| #7 | [HSN Sub-Chapter 3812: Rubber/plastic compound accelerators](https://busy.in/hsn/sub-chapter-3812/) | ₹1,889 Cr |
| #8 | [HSN Sub-Chapter 3815: Catalytic preparations](https://busy.in/hsn/sub-chapter-3815/) | ₹1,693 Cr |
| #9 | [HSN Sub-Chapter 3809: Textile dyeing & fixing agents](https://busy.in/hsn/sub-chapter-3809/) | ₹638 Cr |
| #10 | [HSN Sub-Chapter 3816: Refractory cements, mortars, concretes](https://busy.in/hsn/sub-chapter-3816/) | ₹636 Cr |
| #23 | HSN Sub-Chapter 3804: Wood pulp residues (this hsn sub-chapter) | ₹16 Cr |

## Other sub-chapters

| Code | Title |
| --- | --- |
| 3801 | [Artificial graphite products](https://busy.in/hsn/sub-chapter-3801/) |
| 3802 | [Activated carbon & animal black](https://busy.in/hsn/sub-chapter-3802/) |
| 3803 | [Tall Oil, whether or not refined](https://busy.in/hsn/sub-chapter-3803/) |
| 3805 | [Turpentine & terpenic oils, pine oil](https://busy.in/hsn/sub-chapter-3805/) |
| 3806 | [Prepared fish & caviar](https://busy.in/hsn/sub-chapter-3806/) |
| 3807 | [Wood tar and resins](https://busy.in/hsn/sub-chapter-3807/) |
| 3808 | [Agricultural pesticides](https://busy.in/hsn/sub-chapter-3808/) |
| 3809 | [Textile dyeing & fixing agents](https://busy.in/hsn/sub-chapter-3809/) |
| 3810 | [Soldering preparations](https://busy.in/hsn/sub-chapter-3810/) |
| 3811 | [Additives for mineral oils & liquids](https://busy.in/hsn/sub-chapter-3811/) |
| 3812 | [Rubber/plastic compound accelerators](https://busy.in/hsn/sub-chapter-3812/) |
| 3813 | [Stainless steel rods & bars](https://busy.in/hsn/sub-chapter-3813/) |
| 3814 | [Organic solvents & thinners](https://busy.in/hsn/sub-chapter-3814/) |
| 3815 | [Catalytic preparations](https://busy.in/hsn/sub-chapter-3815/) |
| 3816 | [Refractory cements, mortars, concretes](https://busy.in/hsn/sub-chapter-3816/) |
| 3817 | [Mixed alkylbenzenes & naphthalenes](https://busy.in/hsn/sub-chapter-3817/) |
| 3818 | [Doped chemical elements](https://busy.in/hsn/sub-chapter-3818/) |
| 3819 | [Hydraulic brake/transmission fluids](https://busy.in/hsn/sub-chapter-3819/) |
| 3820 | [Anti-freeze preparations](https://busy.in/hsn/sub-chapter-3820/) |
| 3821 | [Culture media for micro-organisms](https://busy.in/hsn/sub-chapter-3821/) |
| 3822 | [Diagnostic reagents](https://busy.in/hsn/sub-chapter-3822/) |
| 3823 | [Fatty acids & industrial oils](https://busy.in/hsn/sub-chapter-3823/) |
| 3824 | [Chemical products for moulds & cores](https://busy.in/hsn/sub-chapter-3824/) |
| 3825 | [Chemical residues](https://busy.in/hsn/sub-chapter-3825/) |
| 3826 | [Biodiesel mixtures](https://busy.in/hsn/sub-chapter-3826/) |
| 3827 | [Halogenated mixtures](https://busy.in/hsn/sub-chapter-3827/) |