--- title: "4704 HSN Code | HSN Code for Sulphite wood pulp in India" description: "Know more about 4704 HSN Code with BUSY Accounting - HSN Tariff, GST Rates and case laws related to chapter 4704 covering Sulphite wood pulp." canonical: "https://busy.in/hsn/sub-chapter-4704/" --- # HSN Sub-chapter 4704: Sulphite wood pulp Chemical wood pulp, sulphite, other than dissolving grades 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 | | --- | --- | | 47041100 | [Unbleached \| Coniferous](https://busy.in/hsn/hsn-47041100/) | | 47041900 | [Unbleached \| Non-Coniferous](https://busy.in/hsn/hsn-47041900/) | | 47042100 | [Semi-Bleached Or Bleached \| Coniferous](https://busy.in/hsn/hsn-47042100/) | | 47042900 | [Semi-bleached or bleached : Non-coniferous](https://busy.in/hsn/hsn-47042900/) | ## Frequently asked questions ### What products are classified under HSN 4704 It includes Sulphite wood pulp ### How should I document Sulphite wood pulp sent for job work? Use a delivery challan for sending Sulphite 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. ### Any import/export nuance for Sulphite wood pulp? Exports are zero‑rated (with or without payment of IGST) subject to LUT/refund conditions. Imports may attract customs duties in addition to GST. Keep HSN‑wise description consistent across invoice, shipping bill and BOE. ### Does packaging or branding change how GST applies to Sulphite wood pulp? Yes. Many food/agri goods are treated differently when sold as pre‑packaged & labelled retail packs versus loose/open packs. If Sulphite wood pulp is sold in small pouches (e.g., 500 g) with an MRP and label, record that on the invoice. Loose bulk bags often follow a different treatment. ### Is the composition scheme suitable if I mainly trade Sulphite 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. ### Does MRP, weight or pack size change GST treatment for Sulphite wood pulp? 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. ## India's trade performance: HSN Sub-Chapter 4704 (FY 2024-25) Source: TradeStat EIDB, Ministry of Commerce & Industry. Values in ₹ Crore (FY 2018-19 to FY 2024-25). - Exports: < ₹1 Crore — 0.0000% of India's total exports - Imports: ₹49 Cr (+187.61% YoY) — 0.0008% of India's total imports - Trade balance: −₹49 Cr (Deficit); surplus rank #669 of 1233 sub-chapters - Share of Chapter 47: 0.02% of its exports; import side 0.18% - Rank within Chapter 47: #4 of 7 by export value; import-side #6 ### Key metrics - National export rank: #1197 of 1233 sub-chapters by export value (FY 2024-25) - Peak growth year: +700.00% in FY 2020-21 - Contribution to Ch. 47: 0.02% of its exports (FY 2024-25) ## India export-import trade statistics: HSN Sub-Chapter 4704 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 | Nil | 0.0000% | — | 0.00% | 23.41 | 0.0007% | — | 0.13% | −23.41 | — | | FY 2019-20 | < ₹1 Crore | 0.0000% | — | 0.02% | 15.36 | 0.0005% | −34.39% | 0.09% | −15.35 | #1191 | | FY 2020-21 | < ₹1 Crore | 0.0000% | +700.00% | 0.10% | 12.68 | 0.0004% | −17.45% | 0.09% | −12.60 | #1178 | | FY 2021-22 | < ₹1 Crore | 0.0000% | +162.50% | 1.38% | 17.41 | 0.0004% | +37.30% | 0.07% | −17.20 | #1165 | | FY 2022-23 | < ₹1 Crore | 0.0000% | −95.24% | 0.03% | 12.64 | 0.0002% | −27.40% | 0.04% | −12.63 | #1203 | | FY 2023-24 | Nil | 0.0000% | −100.00% | 0.00% | 16.95 | 0.0003% | +34.10% | 0.07% | −16.95 | — | | FY 2024-25 | < ₹1 Crore | 0.0000% | — | 0.02% | 48.75 | 0.0008% | +187.61% | 0.18% | −48.74 | #1197 | - CAGR (7-year): exports —/yr, imports 13.00%/yr (consistently Deficit) ## Key trade insights: HSN Sub-Chapter 4704 export-import analysis ### Export snapshot for HSN Sub-Chapter 4704 India exported ₹0.01 Crore worth of Sulphite wood pulp in FY 2024-25. Multi-year trend data is being compiled for this hsn sub-chapter. ### HSN Sub-Chapter 4704 ranked #1197 among all 1233 sub-chapters by export value In FY 2024-25, HSN Sub-Chapter 4704 ranks #1197 out of 1233 sub-chapters by total export value. Within Chapter 47, it ranks #4 of 7. By trade surplus, it ranks #669 of 1233. ### FY 2020-21 was the strongest growth year for HSN Sub-Chapter 4704 exports The strongest single-year export movement for HSN Sub-Chapter 4704 was recorded in FY 2020-21, when exports surged by 700.00% over the prior year. ### India records a trade deficit of ₹48.74 Crore in HSN Sub-Chapter 4704 goods In FY 2024-25, India's imports of ₹48.75 Cr exceeded exports of ₹0.01 Cr, resulting in a trade deficit of ₹48.74 Crore — ranking #669 of 1233 by surplus magnitude. ### Import growth of 13.00% CAGR signals rising demand for Sulphite wood pulp India's imports under HSN Sub-Chapter 4704 have grown at 13.00% CAGR, reaching ₹48.75 Crore in FY 2024-25. ### HSN Sub-Chapter 4704 contributes 0.02% of Chapter 47 exports — ranked #4 Among the 7 sub-chapters under Chapter 47, HSN Sub-Chapter 4704 ranks #4 by export value — accounting for 0.02% of the chapter's total exports in FY 2024-25. On the import side, it holds 0.18% share (rank #6). ## 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 (this hsn sub-chapter) | < ₹1 Crore | | — | [HSN Sub-Chapter 4701: Mechanical wood pulp](https://busy.in/hsn/sub-chapter-4701/) | 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 | | --- | --- | | 4701 | [Mechanical wood pulp](https://busy.in/hsn/sub-chapter-4701/) | | 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/) | | 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/) |