Last updated: February 26th, 2020 5:35 PM

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

Click here to find GST rate for all goods and services in India. Visit IndiaFilings GST Portal for obtaining GST registration or filing GST returns.

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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