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

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.

Click here to read on HSN and GST Rate for Books, Newspapers, Calendars – HSN Chapter 49

HSN CodeHSN Item DescriptionPolicyPolicy ConditionsGST Rate in Percentage
4701 00 00Mechanical wood pulpFree12
4702 00 00Chemical wood pulp, dissolving gradesFree12
4703CHEMICAL WOOD PULP, SODA OR SULPHATE, OTHER THAN DISSOLVING GRADES
 Unbleached:
4703 11 00ConiferousFree12
4703 19 00Non-coniferousFree12
 Semi-bleached or bleached:
4703 21 00ConiferousFree12
4703 29 00Non-coniferousFree12
4704CHEMICAL WOOD PULP, SULPHITE, OTHER THAN DISSOLVING GRADES
 Unbleached:
4704 11 00ConiferousFree12
4704 19 00Non-coniferousFree12
 Semi-bleached or bleached:
4704 21 00ConiferousFree12
4704 29 00Non-coniferousFree12
4705 00 00Wood pulp obtained by a combination of mechanical and chemical pulping processesFree12
4706PULPS OF FIBRES DERIVED FROM RECOVERED (WASTE AND SCRAP) PAPER OR PAPERBOARD OR OF OTHER FIBROUS CELLULOSIC MATERIAL
4706 10 00Cotton linters pulpFree12
4706 20 00Pulps of fibres derived from recovered (waste and scrap) paper or paper boardFree12
4706 30 00Other, of bambooFree12
 Other:
4706 91 00MechanicalFree12
4706 92 00ChemicalFree12
4706 93 00Obtained by a combination of mechanical and chemical processesFree12
4707RECOVERED (WASTE AND SCRAP) PAPER OR PAPERBOARD
4707 10 00Unbleached kraft paper or paperboard or corrugated paper or paperboardFree5
4707 20 00Other paper or paperboard made mainly of bleached chemical pulp, not coloured in the massFree5
4707 30 00Paper or paperboard made mainly of mechanical pulp (for example, newspapers, journals and similar printed matter)Free5
4707 90 00Other, including unsorted waste and scrapFree5

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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

Post by Supreena

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