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 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
