--- title: "4701 HSN Code | HSN Code for Mechanical wood pulp in India" description: "Know more about 4701 HSN Code with BUSY Accounting - HSN Tariff, GST Rates and case laws related to chapter 4701 covering Mechanical wood pulp." canonical: "https://busy.in/hsn/sub-chapter-4701/" --- # HSN Sub-chapter 4701: Mechanical wood pulp Mechanical wood pulp Part of [Chapter 47: Pulp of wood or of other Fibrous Cellulosic Material; Recovered (Waste and Scrap) Paper or Paperboard](https://busy.in/hsn/chapter-47/). - Current GST rate: 5% - Earlier GST rate: 12% ## HSN codes | Code | Title | | --- | --- | | 47010000 | [Mechanical wood pulp](https://busy.in/hsn/hsn-47010000/) | ## Frequently asked questions ### What products are classified under HSN 4701 It includes Mechanical wood pulp ### How do I bill a kit or combo that includes Mechanical wood pulp? Prefer separate lines per item with its HSN so each component follows its own tax treatment. If it is a naturally bundled supply, identify the principal supply and tax the whole bundle accordingly. ### Is the composition scheme suitable if I mainly trade Mechanical wood pulp? The composition scheme is optional for eligible small suppliers of goods. You cannot issue tax invoices or collect tax under composition. Check turnover limits and exclusions; evaluate margins and ITC loss before opting in. ### Can reverse charge ever apply to transactions involving Mechanical wood pulp? Reverse charge in goods is notified only for specific categories. Most regular B2B sales of Mechanical wood pulp are forward charge. Check the current notifications for any special cases before deciding. ### How should I document Mechanical wood pulp sent for job work? Use a delivery challan for sending Mechanical wood pulp to the job worker. Declare movement in your records and reconcile when the goods return. If the job worker raises a service invoice, classify it under SAC; your goods remain under the original HSN. ### What are the e‑way bill and e‑invoice points while moving Mechanical wood pulp? Generate an e‑way bill when the consignment value exceeds ₹50,000, unless exempted for the transaction. E‑invoicing depends on turnover (AATO threshold as notified) for B2B supplies, not on the item itself. ## India's trade performance: HSN Sub-Chapter 4701 (FY 2024-25) Source: TradeStat EIDB, Ministry of Commerce & Industry. Values in ₹ Crore (FY 2018-19 to FY 2024-25). - Exports: Nil — 0.0000% of India's total exports - Imports: ₹24 Cr (−20.68% YoY) — 0.0004% of India's total imports - Trade balance: −₹24 Cr (Deficit); surplus rank #632 of 1233 sub-chapters - Share of Chapter 47: 0.00% of its exports; import side 0.09% ### Key metrics - Peak growth year: +144.44% in FY 2020-21 - Contribution to Ch. 47: 0.00% of its exports (FY 2024-25) ## India export-import trade statistics: HSN Sub-Chapter 4701 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. 47 | Imports (₹ Cr) | Imp share | Imp YoY | Imp % of Ch. 47 | Trade balance | Exp rank | | --- | --- | --- | --- | --- | --- | --- | --- | --- | --- | --- | | FY 2018-19 | — | — | — | — | 13.56 | 0.0004% | — | 0.07% | — | — | | FY 2019-20 | < ₹1 Crore | 0.0000% | — | 0.14% | 16.42 | 0.0005% | +21.09% | 0.10% | −16.33 | #1175 | | FY 2020-21 | < ₹1 Crore | 0.0000% | +144.44% | 0.27% | 29.03 | 0.0010% | +76.80% | 0.20% | −28.81 | #1162 | | FY 2021-22 | Nil | 0.0000% | −100.00% | 0.00% | 6.79 | 0.0001% | −76.61% | 0.03% | −6.79 | — | | FY 2022-23 | — | — | — | — | 29.84 | 0.0005% | +339.47% | 0.09% | — | — | | FY 2023-24 | Nil | 0.0000% | — | 0.00% | 29.88 | 0.0005% | +0.13% | 0.12% | −29.88 | — | | FY 2024-25 | Nil | 0.0000% | — | 0.00% | 23.70 | 0.0004% | −20.68% | 0.09% | −23.70 | — | - CAGR (7-year): exports —/yr, imports 9.75%/yr (consistently Deficit) ## Key trade insights: HSN Sub-Chapter 4701 export-import analysis ### Export snapshot for HSN Sub-Chapter 4701 India exported ₹0.00 Crore worth of Mechanical wood pulp in FY 2024-25. Multi-year trend data is being compiled for this hsn sub-chapter. ### FY 2020-21 was the strongest growth year for HSN Sub-Chapter 4701 exports The strongest single-year export movement for HSN Sub-Chapter 4701 was recorded in FY 2020-21, when exports surged by 144.44% over the prior year. ### India records a trade deficit of ₹23.70 Crore in HSN Sub-Chapter 4701 goods In FY 2024-25, India's imports of ₹23.70 Cr exceeded exports of ₹0.00 Cr, resulting in a trade deficit of ₹23.70 Crore — ranking #632 of 1233 by surplus magnitude. ### Import growth of 9.75% CAGR signals stable import dependency for Mechanical wood pulp India's imports under HSN Sub-Chapter 4701 have grown at 9.75% CAGR, reaching ₹23.70 Crore in FY 2024-25. ## Related Sub-Chapters in Chapter 47 Ranked by export value (FY 2024-25). | Rank | HSN Sub-Chapter | Exports (FY 2024-25) | | --- | --- | --- | | #1 | [HSN Sub-Chapter 4706: Cellulosic paper pulps](https://busy.in/hsn/sub-chapter-4706/) | ₹52 Cr | | #2 | [HSN Sub-Chapter 4707: Recovered waste paper, paperboard](https://busy.in/hsn/sub-chapter-4707/) | < ₹1 Crore | | #3 | [HSN Sub-Chapter 4703: Soda chemical wood pulp](https://busy.in/hsn/sub-chapter-4703/) | < ₹1 Crore | | #4 | [HSN Sub-Chapter 4704: Sulphite wood pulp](https://busy.in/hsn/sub-chapter-4704/) | < ₹1 Crore | | — | HSN Sub-Chapter 4701: Mechanical wood pulp (this hsn sub-chapter) | Nil | | — | [HSN Sub-Chapter 4702: Chemical wood pulp, dissolving grades](https://busy.in/hsn/sub-chapter-4702/) | Nil | | — | [HSN Sub-Chapter 4705: Man-made sewing thread](https://busy.in/hsn/sub-chapter-4705/) | Nil | ## Other sub-chapters | Code | Title | | --- | --- | | 4702 | [Chemical wood pulp, dissolving grades](https://busy.in/hsn/sub-chapter-4702/) | | 4703 | [Soda chemical wood pulp](https://busy.in/hsn/sub-chapter-4703/) | | 4704 | [Sulphite wood pulp](https://busy.in/hsn/sub-chapter-4704/) | | 4705 | [Man-made sewing thread](https://busy.in/hsn/sub-chapter-4705/) | | 4706 | [Cellulosic paper pulps](https://busy.in/hsn/sub-chapter-4706/) | | 4707 | [Recovered waste paper, paperboard](https://busy.in/hsn/sub-chapter-4707/) |