--- title: "4707 HSN Code | HSN Code for Recovered waste paper, paperboard in India" description: "Know more about 4707 HSN Code with BUSY Accounting - HSN Tariff, GST Rates and case laws related to chapter 4707 covering Recovered waste paper, paperboard." canonical: "https://busy.in/hsn/sub-chapter-4707/" --- # HSN Sub-chapter 4707: Recovered waste paper, paperboard Recovered (waste and scrap) paper or paperboard 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: 5% ## HSN codes | Code | Title | | --- | --- | | 47071000 | [Unbleached kraft paper or paperboard or corrugated paper or paperboard](https://busy.in/hsn/hsn-47071000/) | | 47072000 | [Other Bleached Chemical Pulp Paperboard](https://busy.in/hsn/hsn-47072000/) | | 47073000 | [Electric Insulating Press Board](https://busy.in/hsn/hsn-47073000/) | | 47079000 | [Other waste/scrap: Unsorted waste](https://busy.in/hsn/hsn-47079000/) | ## Frequently asked questions ### What products are classified under HSN 4707 It includes Recovered waste paper, paperboard ### Can reverse charge ever apply to transactions involving Recovered waste paper, paperboard? Reverse charge in goods is notified only for specific categories. Most regular B2B sales of Recovered waste paper, paperboard are forward charge. Check the current notifications for any special cases before deciding. ### What should my invoice and records include for Recovered waste paper, paperboard? Include HSN, exact description, pack size/grade, quantity, and if pre‑packaged & labelled. Maintain purchase specs, test reports (where relevant), and job‑work challans for audit trail. ### How do I bill a kit or combo that includes Recovered waste paper, paperboard? 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. ### Any special steps when selling Recovered waste paper, paperboard 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. ### Does MRP, weight or pack size change GST treatment for Recovered waste paper, paperboard? 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 4707 (FY 2024-25) Source: TradeStat EIDB, Ministry of Commerce & Industry. Values in ₹ Crore (FY 2018-19 to FY 2024-25). - Exports: < ₹1 Crore (−27.69% YoY) — 0.0000% of India's total exports - Imports: ₹10,432 Cr (−1.58% YoY) — 0.1711% of India's total imports - Trade balance: −₹10,431 Cr (Deficit); surplus rank #1155 of 1233 sub-chapters - Share of Chapter 47: 0.89% of its exports; import side 38.00% - Rank within Chapter 47: #2 of 7 by export value; import-side #1 ### Key metrics - Export CAGR: -16.93% (FY 2018-19 to FY 2024-25, 7 fiscal years) - National export rank: #1157 of 1233 sub-chapters by export value (FY 2024-25) - Peak growth year: +2,079.41% in FY 2021-22 - Contribution to Ch. 47: 0.89% of its exports (FY 2024-25) ## India export-import trade statistics: HSN Sub-Chapter 4707 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 | 1.43 | 0.0001% | — | 5.77% | 9,135.59 | 0.2544% | — | 49.86% | −9,134.16 | #1122 | | FY 2019-20 | 1.35 | 0.0001% | −5.59% | 2.16% | 8,442.36 | 0.2517% | −7.59% | 51.06% | −8,441.01 | #1113 | | FY 2020-21 | < ₹1 Crore | 0.0000% | −74.81% | 0.42% | 8,257.70 | 0.2834% | −2.19% | 56.71% | −8,257.36 | #1151 | | FY 2021-22 | 7.41 | 0.0002% | +2,079.41% | 48.56% | 13,789.72 | 0.3017% | +66.99% | 53.61% | −13,782.31 | #1036 | | FY 2022-23 | < ₹1 Crore | 0.0000% | −93.39% | 1.65% | 15,154.64 | 0.2636% | +9.90% | 47.03% | −15,154.15 | #1158 | | FY 2023-24 | < ₹1 Crore | 0.0000% | +32.65% | 0.88% | 10,598.91 | 0.1887% | −30.06% | 40.81% | −10,598.26 | #1158 | | FY 2024-25 | < ₹1 Crore | 0.0000% | −27.69% | 0.89% | 10,431.92 | 0.1711% | −1.58% | 38.00% | −10,431.45 | #1157 | - CAGR (7-year): exports -16.93%/yr, imports 2.24%/yr (consistently Deficit) ## Key trade insights: HSN Sub-Chapter 4707 export-import analysis ### Export decline: -16.93% CAGR over 7 years India's exports under HSN Sub-Chapter 4707 have declined at a compound annual rate of -16.93% over 7 fiscal years, falling from ₹1.43 Crore in FY 2018-19 to ₹0.47 Crore in FY 2024-25. ### HSN Sub-Chapter 4707 ranked #1157 among all 1233 sub-chapters by export value In FY 2024-25, HSN Sub-Chapter 4707 ranks #1157 out of 1233 sub-chapters by total export value. Within Chapter 47, it ranks #2 of 7. By trade surplus, it ranks #1155 of 1233. ### FY 2021-22 was the strongest growth year for HSN Sub-Chapter 4707 exports The strongest single-year export movement for HSN Sub-Chapter 4707 was recorded in FY 2021-22, when exports surged by 2,079.41% over the prior year. ### India records a trade deficit of ₹10,431.45 Crore in HSN Sub-Chapter 4707 goods In FY 2024-25, India's imports of ₹10,431.92 Cr exceeded exports of ₹0.47 Cr, resulting in a trade deficit of ₹10,431.45 Crore — ranking #1155 of 1233 by surplus magnitude. ### Import growth of 2.24% CAGR signals stable import dependency for Recovered waste paper, paperboard India's imports under HSN Sub-Chapter 4707 have grown at 2.24% CAGR, reaching ₹10,431.92 Crore in FY 2024-25. ### HSN Sub-Chapter 4707 contributes 0.89% of Chapter 47 exports — ranked #2 Among the 7 sub-chapters under Chapter 47, HSN Sub-Chapter 4707 ranks #2 by export value — accounting for 0.89% of the chapter's total exports in FY 2024-25. On the import side, it holds 38.00% share (rank #1). ## 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 (this hsn sub-chapter) | < ₹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/) | | 4706 | [Cellulosic paper pulps](https://busy.in/hsn/sub-chapter-4706/) |