--- title: "4705 HSN Code | HSN Code for Man-made sewing thread in India" description: "Know more about 4705 HSN Code with BUSY Accounting - HSN Tariff, GST Rates and case laws related to chapter 4705 covering Man-made sewing thread." canonical: "https://busy.in/hsn/sub-chapter-4705/" --- # HSN Sub-chapter 4705: Man-made sewing thread Wood pulp obtained by a combination of mechanical and chemical pulping processes 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 | | --- | --- | | 47050000 | [Mechanical/Chemical Wood Pulp](https://busy.in/hsn/hsn-47050000/) | ## Frequently asked questions ### What products are classified under HSN 4705 It includes Man-made sewing thread ### Can I claim ITC on inputs and services used for Man-made sewing thread? If your outward supply of Man-made sewing thread is taxable, ITC is generally available (Sections 16–17) except blocked credits (e.g., personal use, motor vehicles in most cases). For exempt supplies, proportionate reversal is required under Rule 42/43. ### Any import/export nuance for Man-made sewing thread? 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. ### If I repair and return Man-made sewing thread, how should I charge GST? Repair/service is a service supply (SAC). Parts and materials used are goods and may be billed separately with HSN. Mention both lines clearly to avoid mixing service and goods values. ### How do I bill a kit or combo that includes Man-made sewing thread? 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. ### What are the e‑way bill and e‑invoice points while moving Man-made sewing thread? 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. ### What misclassification mistakes happen with Man-made sewing thread? 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. ## India's trade performance: HSN Sub-Chapter 4705 (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: ₹2,982 Cr (+47.14% YoY) — 0.0489% of India's total imports - Trade balance: −₹2,982 Cr (Deficit); surplus rank #1064 of 1233 sub-chapters - Share of Chapter 47: 0.00% of its exports; import side 10.86% ## India export-import trade statistics: HSN Sub-Chapter 4705 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% | 1,542.52 | 0.0430% | — | 8.42% | −1,542.52 | — | | FY 2019-20 | Nil | 0.0000% | — | 0.00% | 1,033.37 | 0.0308% | −33.01% | 6.25% | −1,033.37 | — | | FY 2020-21 | Nil | 0.0000% | — | 0.00% | 1,064.18 | 0.0365% | +2.98% | 7.31% | −1,064.18 | — | | FY 2021-22 | Nil | 0.0000% | — | 0.00% | 2,430.84 | 0.0532% | +128.42% | 9.45% | −2,430.84 | — | | FY 2022-23 | Nil | 0.0000% | — | 0.00% | 3,593.95 | 0.0625% | +47.85% | 11.15% | −3,593.95 | — | | FY 2023-24 | — | — | — | — | 2,026.43 | 0.0361% | −43.62% | 7.80% | — | — | | FY 2024-25 | Nil | 0.0000% | — | 0.00% | 2,981.65 | 0.0489% | +47.14% | 10.86% | −2,981.65 | — | - CAGR (7-year): exports —/yr, imports 11.61%/yr (consistently Deficit) ## Key trade insights: HSN Sub-Chapter 4705 export-import analysis ### Export snapshot for HSN Sub-Chapter 4705 India exported ₹0.00 Crore worth of Man-made sewing thread in FY 2024-25. Multi-year trend data is being compiled for this hsn sub-chapter. ### India records a trade deficit of ₹2,981.65 Crore in HSN Sub-Chapter 4705 goods In FY 2024-25, India's imports of ₹2,981.65 Cr exceeded exports of ₹0.00 Cr, resulting in a trade deficit of ₹2,981.65 Crore — ranking #1064 of 1233 by surplus magnitude. ### Import growth of 11.61% CAGR signals rising demand for Man-made sewing thread India's imports under HSN Sub-Chapter 4705 have grown at 11.61% CAGR, reaching ₹2,981.65 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](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 (this hsn sub-chapter) | 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/) | | 4704 | [Sulphite wood pulp](https://busy.in/hsn/sub-chapter-4704/) | | 4706 | [Cellulosic paper pulps](https://busy.in/hsn/sub-chapter-4706/) | | 4707 | [Recovered waste paper, paperboard](https://busy.in/hsn/sub-chapter-4707/) |