--- title: "4706 HSN Code | HSN Code for Cellulosic paper pulps in India" description: "Know more about 4706 HSN Code with BUSY Accounting - HSN Tariff, GST Rates and case laws related to chapter 4706 covering Cellulosic paper pulps." canonical: "https://busy.in/hsn/sub-chapter-4706/" --- # HSN Sub-chapter 4706: Cellulosic paper pulps Pulps of fibres derived from recovered (waste and scrap) paper or paperboard or of other fibrous cellulosic material 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 | | --- | --- | | 47061000 | [Cotton Linters Pulp](https://busy.in/hsn/hsn-47061000/) | | 47062000 | [Pulps from Recovered Waste or Scrap Paper and Fiber Cellulosic Material](https://busy.in/hsn/hsn-47062000/) | | 47063000 | [Other, Of Bamboo](https://busy.in/hsn/hsn-47063000/) | | 47069100 | [Other \| Mechanical](https://busy.in/hsn/hsn-47069100/) | | 47069200 | [Other \| Chemical](https://busy.in/hsn/hsn-47069200/) | | 47069300 | [Other : Obtained by a combination of mechanical and chemical processes](https://busy.in/hsn/hsn-47069300/) | ## Frequently asked questions ### What products are classified under HSN 4706 It includes Cellulosic paper pulps ### How are warranty replacements of Cellulosic paper pulps 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. ### Can I claim ITC on inputs and services used for Cellulosic paper pulps? If your outward supply of Cellulosic paper pulps 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. ### Do spares or accessories of Cellulosic paper pulps follow the same HSN? Not always. Spares are often classified by their own description or by the function/part rule. Check if a specific sub‑heading exists for parts of the main item and describe the part on the invoice. ### If I repair and return Cellulosic paper pulps, 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. ### Any import/export nuance for Cellulosic paper pulps? 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. ## India's trade performance: HSN Sub-Chapter 4706 (FY 2024-25) Source: TradeStat EIDB, Ministry of Commerce & Industry. Values in ₹ Crore (FY 2018-19 to FY 2024-25). - Exports: ₹52 Cr (−28.19% YoY) — 0.0014% of India's total exports - Imports: ₹137 Cr (+24.42% YoY) — 0.0022% of India's total imports - Trade balance: −₹84 Cr (Deficit); surplus rank #704 of 1233 sub-chapters - Share of Chapter 47: 98.94% of its exports; import side 0.50% - Rank within Chapter 47: #1 of 7 by export value; import-side #5 ### Key metrics - Export CAGR: 23.16% (FY 2018-19 to FY 2024-25, 7 fiscal years) - National export rank: #906 of 1233 sub-chapters by export value (FY 2024-25) - Peak growth year: +284.79% in FY 2022-23 - Contribution to Ch. 47: 98.94% of its exports (FY 2024-25) ## India export-import trade statistics: HSN Sub-Chapter 4706 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 | 14.97 | 0.0007% | — | 60.44% | 41.17 | 0.0011% | — | 0.22% | −26.20 | #976 | | FY 2019-20 | 49.60 | 0.0022% | +231.33% | 79.39% | 57.38 | 0.0017% | +39.37% | 0.35% | −7.78 | #845 | | FY 2020-21 | 77.02 | 0.0036% | +55.28% | 96.18% | 38.88 | 0.0013% | −32.24% | 0.27% | +38.14 | #772 | | FY 2021-22 | 7.56 | 0.0002% | −90.18% | 49.54% | 81.65 | 0.0018% | +110.01% | 0.32% | −74.09 | #1035 | | FY 2022-23 | 29.09 | 0.0008% | +284.79% | 98.05% | 80.13 | 0.0014% | −1.86% | 0.25% | −51.04 | #950 | | FY 2023-24 | 72.76 | 0.0020% | +150.12% | 98.89% | 109.76 | 0.0020% | +36.98% | 0.42% | −37.00 | #855 | | FY 2024-25 | 52.25 | 0.0014% | −28.19% | 98.94% | 136.56 | 0.0022% | +24.42% | 0.50% | −84.31 | #906 | - CAGR (7-year): exports 23.16%/yr, imports 22.12%/yr (consistently Deficit) ## Key trade insights: HSN Sub-Chapter 4706 export-import analysis ### Consistent export growth: 23.16% CAGR over 7 years India's exports under HSN Sub-Chapter 4706 have grown at a compound annual rate of 23.16% over 7 fiscal years, rising from ₹14.97 Crore in FY 2018-19 to ₹52.25 Crore in FY 2024-25. ### HSN Sub-Chapter 4706 ranked #906 among all 1233 sub-chapters by export value In FY 2024-25, HSN Sub-Chapter 4706 ranks #906 out of 1233 sub-chapters by total export value. Within Chapter 47, it ranks #1 of 7. By trade surplus, it ranks #704 of 1233. ### FY 2022-23 was the strongest growth year for HSN Sub-Chapter 4706 exports The strongest single-year export movement for HSN Sub-Chapter 4706 was recorded in FY 2022-23, when exports surged by 284.79% over the prior year. ### India records a trade deficit of ₹84.31 Crore in HSN Sub-Chapter 4706 goods In FY 2024-25, India's imports of ₹136.56 Cr exceeded exports of ₹52.25 Cr, resulting in a trade deficit of ₹84.31 Crore — ranking #704 of 1233 by surplus magnitude. ### Import growth of 22.12% CAGR signals rising demand for Cellulosic paper pulps India's imports under HSN Sub-Chapter 4706 have grown at 22.12% CAGR, reaching ₹136.56 Crore in FY 2024-25. ### HSN Sub-Chapter 4706 contributes 98.94% of Chapter 47 exports — ranked #1 Among the 7 sub-chapters under Chapter 47, HSN Sub-Chapter 4706 ranks #1 by export value — accounting for 98.94% of the chapter's total exports in FY 2024-25. On the import side, it holds 0.50% share (rank #5). ## 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 (this hsn sub-chapter) | ₹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](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/) | | 4704 | [Sulphite wood pulp](https://busy.in/hsn/sub-chapter-4704/) | | 4705 | [Man-made sewing thread](https://busy.in/hsn/sub-chapter-4705/) | | 4707 | [Recovered waste paper, paperboard](https://busy.in/hsn/sub-chapter-4707/) |