Chapter 47 - Pulp of wood or of other fibrous cellulosic material; recovered (waste and scrap) paper or paperboard

Notes

For the purposes of heading 4702, the expression "chemical wood pulp, dissolving grades" means chemical wood pulp having by weight an insoluble fraction of 92% or more for soda or sulphate wood pulp or of 88% or more for sulphite wood pulp after one hour in a caustic soda solution containing 18% sodium hydroxide (NaOH) at 20°C, and for sulphite wood pulp an ash content that does not exceed 0.15% by weight.

GST Rates of Goods

Chapter Heading	Description	Rate of GST	Schedule	Sr.No
4701	Mechanical wood pulp	12%	II	105
4702	Chemical wood pulp, dissolving grades	12%	II	106
4703	Chemical wood pulp, soda or sulphate, other than dissolving grades	12%	II	107
4705	Wood pulp obtained by a combination of mechanical and chemical pulping processes	12%	II	109
4706	Pulps of fibres derived from recovered (waste and scrap) paper or paperboard or of other fibrous cellulosic material	12%	II	110
4707<sup>1</sup>	Recovered (waste and scrap) paper or paperboard	12%	II	111
4704	Chemical wood pulp, sulphite, other than dissolving grades	12%	II	108
4707<sup>1</sup>	Recovered waste or scrap of paper or paperboard	5%	I	198B

Other Exemptions

Description	Notification
Exemption from Registration _ small Taxpayers having turnover below threshold limit	Notification No. 10/2019-C.T., dated 7-3-2019
Composition Levy Scheme for Small Taxpayers having Turnover Up to Rs. 1.5 Crore — Old Scheme	Notification No. 8/2017-C.T., dated 27-6-2017
Composition Levy Scheme for Small Taxpayers having Turnover up to Rs. 1.5 Crore — New Scheme	Notification No. 14/2019-C.T., dated 7-3-2019
Scheme to Pay GST 0 6% - For Taxpayers having turnover less than Rs. 50 Lakhs and Not Eligible for Composition Scheme.	Notification No. 2/2019-C.T. (Rate), dated 7-3-2019
Exemption to Specified Goods supplied to Specified Recipients for Petroleum Exploration etc.	Notification No. 3/2017-Central Tax (Rate), dated 28-6-2017]
Exemption to Goods Supplied to CSD by way of Refund	Notification No. 6/2017-Central Tax (Rate), New Delhi, dated 28-6-2017.
Exemption to goods supplied by CSD	Notification No. 7/2017-Central Tax (Rate), New Delhi, dated 28-6-2017
United Nation, International Organisation and Foreign Diplomatic Mission Notified as Entitled for refund of GST Paid on supplies received.	Notification No. 16/2017-Central Tax (Rate), dated 28-6-2017
Reduced GST on Supply of Goods to Exporter	Notification No. 40/2017-CT. (Rate), dated 23-10-2017
Concessional GST on Supply of Scientific and technical equipment to research institutions	Notification No. 45/2017-C.T. (Rate), dated 14-11-2017

Departmental Clarifications / Case Law

Waste Paper

waste paper is normally used for pulp making and is often imported pressed in bales and that its possible use for other purposes will not be a bar for its classification as waste paper — compressed and bundled bales of waste paper though contain some serviceable paper remains classified under 4767.90 — Ram Paper Mills Ltd. v Collector 1991 (53) ELT 40 (Tribunal).

Cellulose Fibre

item is known to find use as reinforcement agent in rubber industry. Plasticisers and stiffening/reinforcements agents perform opposite functions and the present item which is for reinforcement cannot be treated as Plasticisers and classified under 3812.20. Appropriately classifiable as Pulp under 47.06. -Samson Rubber Industries v Commissioner 2005 (185) ELT 419 (Tri.-Chennai)