HSN and GST Rate for Paper Pulp and Wood Pulp under HSN Chapter 47

GST Rate for Paper Pulp and Wood Pulp was fixed by the GST Council to create a unified GST rate. In this article, we look at the HSN code and GST rate for paper pulp, wood pulp or other fibrous cellulosic material, recovered (waste and scrap) paper or paper board, paper and paper board and articles thereof which fall under Chapter47 of HSN Code. For the purposes of heading 4702, the expression “chemical wood pulp, dissolving grades” means chemical wood pulp having by weight and insoluble fraction of 92% or more of 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 Degrees C, and for sulphite wood pulp an ash content that does not exceed 0.15% by weight.

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HSN Code	HSN Item Description	Policy	Policy Conditions	GST Rate in Percentage

4701 00 00	Mechanical wood pulp	Free		12

4702 00 00	Chemical wood pulp, dissolving grades	Free		12

4703	CHEMICAL WOOD PULP, SODA OR SULPHATE, OTHER THAN DISSOLVING GRADES
	Unbleached:
4703 11 00	Coniferous	Free		12
4703 19 00	Non-coniferous	Free		12

	Semi-bleached or bleached:
4703 21 00	Coniferous	Free		12
4703 29 00	Non-coniferous	Free		12

4704	CHEMICAL WOOD PULP, SULPHITE, OTHER THAN DISSOLVING GRADES
	Unbleached:
4704 11 00	Coniferous	Free		12
4704 19 00	Non-coniferous	Free		12

	Semi-bleached or bleached:
4704 21 00	Coniferous	Free		12
4704 29 00	Non-coniferous	Free		12

4705 00 00	Wood pulp obtained by a combination of mechanical and chemical pulping processes	Free		12

4706	PULPS OF FIBRES DERIVED FROM RECOVERED (WASTE AND SCRAP) PAPER OR PAPERBOARD OR OF OTHER FIBROUS CELLULOSIC MATERIAL
4706 10 00	Cotton linters pulp	Free		12
4706 20 00	Pulps of fibres derived from recovered (waste and scrap) paper or paper board	Free		12
4706 30 00	Other, of bamboo	Free		12

	Other:
4706 91 00	Mechanical	Free		12
4706 92 00	Chemical	Free		12
4706 93 00	Obtained by a combination of mechanical and chemical processes	Free		12

4707	RECOVERED (WASTE AND SCRAP) PAPER OR PAPERBOARD
4707 10 00	Unbleached kraft paper or paperboard or corrugated paper or paperboard	Free		5
4707 20 00	Other paper or paperboard made mainly of bleached chemical pulp, not coloured in the mass	Free		5
4707 30 00	Paper or paperboard made mainly of mechanical pulp (for example, newspapers, journals and similar printed matter)	Free		5
4707 90 00	Other, including unsorted waste and scrap	Free		5

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Disclaimer: This article has been updated as of 26/02/2020. Track this page for more updates on HSN and GST Rate for Paper Pulp and Wood Pulp under HSN Chapter 47

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Frequently Asked Questions

Common questions about GST Rate for Paper Pulp under HSN Chapter 47.

The HSN code for chemical wood pulp, dissolving grades is 4702 00 00, and it attracts a GST rate of 12%.

Coniferous wood pulp refers to pulp derived from cone-bearing trees like pine, fir, and spruce, while non-coniferous wood pulp is obtained from other types of trees, such as eucalyptus or birch. The article lists separate HSN codes and GST rates for coniferous and non-coniferous wood pulp under different categories.

The GST rate for recovered (waste and scrap) paper or paperboard is 5%. The article provides different HSN codes and GST rates based on the type of recovered paper or paperboard, such as unbleached kraft paper (4707 10 00), bleached chemical pulp paper (4707 20 00), mechanical pulp paper (4707 30 00), and other unsorted waste and scrap (4707 90 00).

The HSN (Harmonized System of Nomenclature) code classification system is used to standardize the identification of goods and products for taxation and customs purposes. It helps create a unified GST rate structure for various goods and services across India.

According to the article, the GST rate for cotton linters pulp (HSN code 4706 10 00) and pulps derived from bamboo (HSN code 4706 30 00) is 12%.

The term "dissolving grades" refers to a specific type of chemical wood pulp that has a high insoluble fraction and low ash content, making it suitable for dissolving and further processing in various applications. The article provides the criteria for determining dissolving grades of chemical wood pulp.

The GST rate for mechanical wood pulp (HSN code 4701 00 00) is 12%, as mentioned in the article.

The HSN code 4707 is specifically used for classifying recovered (waste and scrap) paper or paperboard. It helps in identifying and assigning the appropriate GST rates for different types of recovered paper or paperboard, such as unbleached kraft paper, bleached chemical pulp paper, mechanical pulp paper, and unsorted waste and scrap.

The terms "semi-bleached" and "bleached" refer to the level of processing and whitening applied to the wood pulp. Bleached wood pulp undergoes further treatment to remove residual lignin and other impurities, resulting in a whiter and brighter product. The article lists separate HSN codes and GST rates for unbleached, semi-bleached, and bleached varieties of coniferous and non-coniferous wood pulp.

According to the article, the GST rate for wood pulp obtained by a combination of mechanical and chemical pulping processes (HSN code 4705 00 00) is 12%.