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3804 HSN Code: Wood pulp residues

HSN Sub Chapter 3804 represents Wood pulp residues under GST classification. This code helps businesses identify Wood pulp residues correctly for billing, taxation, and trade purposes. With HSN Sub Chapter 3804, companies can avoid errors in invoices, simplify compliance, and enable hassle-free import/export of Wood pulp residues.

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New GST Rate for HSN Code 3804

GST Rate for Wood pulp residues under HSN Code 3804. Understand current tax rates, exemptions, and legal classifications to ensure accurate billing and GST filing.

Chapter No

38

HSN Code

3804

HSN Description

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

New GST Rate

18 %
Standard

Old GST Rate

18 %

Tariff HSN Codes under HSN Sub Chapter 3804

Following tariff HSN codes fall under Wood pulp residues.

Tariff HSN

38040010

Description

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: Lignin sulphonates

Tariff HSN

38040020

Description

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: Concentrated sulphate lye

Tariff HSN

38040090

Description

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: Other

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India’s Trade Performance — HSN Sub-Chapter 3804 in FY 2025-26

TradeStat EIDB — Ministry of Commerce & Industry FY 2018-19–FY 2025-26 Values in ₹ Crore

India’s Exports

FY 2025-26

₹29 Cr

+82.93% vs FY 2024-25

0.0007% of India’s total exports

India’s Imports

FY 2025-26

₹515 Cr

−0.88% vs FY 2024-25

0.0075% of India’s total imports

Trade Balance

FY 2025-26

−₹487 Cr

Trade Deficit

Surplus rank #872 of 1233 subchapters

% of Chapter 38

FY 2025-26

0.05%

Share of Chapter 38’s total exports in FY 2025-26

Import side: 0.66% of Chapter 38’s imports

Rank Within Chapter 38

FY 2025-26

#23 of 27

Position by export value among subchapters in Chapter 38

Import-side rank: #18 of 27

At a glance

21.94%

Export CAGR

FY 2018-19 → FY 2025-26 · 8 fiscal years

#989

National Export Rank

of 1233 subchapters by export value, FY 2025-26

+221.80%

Peak Growth Year

FY 2019-20 · strongest single-year move

0.05%

Contribution to Ch. 38

Share of Chapter 38 exports in FY 2025-26

India Export-Import Trade Statistics for HSN Sub-Chapter 3804

8-year export and import data, FY 2018-19 to FY 2025-26, in ₹ Crore. Source: Ministry of Commerce & Industry, TradeStat EIDB.

FY 2018-19 Exp. Rank #1031

Balance

−219.54

Exports

7.11 ₹ Cr

0.0003% share

— YoY

0.02% of Ch. 38

Imports

226.65 ₹ Cr

0.0063% share

— YoY

0.54% of Ch. 38

FY 2019-20 Exp. Rank #928

Balance

−186.05

Exports

22.88 ₹ Cr

0.0010% share

+221.80% YoY

0.06% of Ch. 38

Imports

208.93 ₹ Cr

0.0062% share

−7.82% YoY

0.53% of Ch. 38

FY 2020-21 Exp. Rank #1052

Balance

−258.42

Exports

4.79 ₹ Cr

0.0002% share

−79.06% YoY

0.01% of Ch. 38

Imports

263.21 ₹ Cr

0.0090% share

+25.98% YoY

0.58% of Ch. 38

FY 2021-22 Exp. Rank #1025

Balance

−382.86

Exports

9.75 ₹ Cr

0.0003% share

+103.55% YoY

0.02% of Ch. 38

Imports

392.61 ₹ Cr

0.0086% share

+49.16% YoY

0.67% of Ch. 38

FY 2022-23 Exp. Rank #1033

Balance

−427.96

Exports

10.31 ₹ Cr

0.0003% share

+5.74% YoY

0.02% of Ch. 38

Imports

438.27 ₹ Cr

0.0076% share

+11.63% YoY

0.67% of Ch. 38

FY 2023-24 Exp. Rank #1048

Balance

−394.88

Exports

8.70 ₹ Cr

0.0002% share

−15.62% YoY

0.02% of Ch. 38

Imports

403.58 ₹ Cr

0.0072% share

−7.92% YoY

0.66% of Ch. 38

FY 2024-25 Exp. Rank #1020

Balance

−504.31

Exports

15.58 ₹ Cr

0.0004% share

+79.08% YoY

0.03% of Ch. 38

Imports

519.89 ₹ Cr

0.0085% share

+28.82% YoY

0.77% of Ch. 38

FY 2025-26 Exp. Rank #989

Balance

−486.84

Exports

28.50 ₹ Cr

0.0007% share

+82.93% YoY

0.05% of Ch. 38

Imports

515.34 ₹ Cr

0.0075% share

−0.88% YoY

0.66% of Ch. 38

CAGR · 8-Year

Exports

21.94% /yr

Imports

12.45% /yr

Consistently Deficit
Chapter 38 total

reference, FY 2025-26

Export

₹62,811.43 Cr

Import

₹78,135.94 Cr

Trade Balance

−15,324.51

Peak export growth year Latest available data Not available YoY = change vs previous FY

Key Trade Insights: HSN Sub-Chapter 3804 Export-Import Analysis

Consistent Export Growth: 21.94% CAGR Over 8 Years

India's exports under HSN Sub-Chapter 3804 have grown at a compound annual rate of 21.94% over 8 fiscal years, rising from ₹7.11 Crore in FY 2018-19 to ₹28.50 Crore in FY 2025-26.

HSN Sub-Chapter 3804 Ranked #989 Among All 1233 Subchapters by Export Value

In FY 2025-26, HSN Sub-Chapter 3804 ranks #989 out of 1233 subchapters by total export value. Within Chapter 38, it ranks #23 of 27. By trade surplus, it ranks #872 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 ₹486.84 Crore in HSN Sub-Chapter 3804 Goods

In FY 2025-26, India's imports of ₹515.34 Cr exceeded exports of ₹28.50 Cr, resulting in a trade deficit of ₹486.84 Crore — ranking #872 of 1233 by surplus magnitude.

Import Growth of 12.45% CAGR Signals Rising Demand for Wood pulp residues

India's imports under HSN Sub-Chapter 3804 have grown at 12.45% CAGR, reaching ₹515.34 Crore in FY 2025-26.

HSN Sub-Chapter 3804 Contributes 0.05% of Chapter 38 Exports — Ranked #23

Among the 27 subchapters under Chapter 38, HSN Sub-Chapter 3804 ranks #23 by export value — accounting for 0.05% of the chapter's total exports in FY 2025-26. On the import side, it holds 0.66% share (rank #18).

Frequently Asked Questions

Clear answers to common queries about HSN Sub Chapter 3804 and GST compliance.

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.

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Important Disclaimer

The above does not constitute professional advice or a formal recommendation. We recommend consulting a professional tax consultant before acting on the information contained in this piece of content.

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