GST Rate & HSN Code for Pulp of wood or of other fibrous cellulosic material; recovered – Chapter 47

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Important Notes of GST Chapter 47:

For the reasons for heading 4702, the articulation “compound wood mash, dissolving grades” signifies synthetic wood mash having by weight an insoluble part of 92% or more for pop or sulfate wood mash or of 88% or more for sulphite wood mash following one hour in a scathing soft drink arrangement containing 18% sodium hydroxide (NaOH) at 20°C, and for sulphite wood mash a debris content that doesn’t surpass 0.15% by weight.

HSN CodeDescriptionRate (%)CESS (%)Effective DateRate Revision
4701MECHANICAL WOOD PULP12%01/07/2017
47010000MECHANICAL WOOD PULP12%01/07/2017
4702CHEMICAL WOOD PULP, DISSOLVING GRADES12%01/07/2017
47020000CHEMICAL WOOD PULP, DISSOLVING GRADES12%01/07/2017
4703CHEMICAL WOOD PULP, SODA OR SULPHATE, OTHER THAN DISSOLVING GRADES – UNBLEACHED :12%01/07/2017
47031100CHEMICAL WOOD PULP, SODA OR SULPHATE, OTHERTHAN DISSOLVING GRADES – UNBLEACHED : CONIFEROUS12%01/07/2017
47031900CHEMICAL WOOD PULP, SODA OR SULPHATE, OTHERTHAN DISSOLVING GRADES – UNBLEACHED : NON-CONIFEROUS12%01/07/2017
47032100CHEMICAL WOOD PULP, SODA OR SULPHATE, OTHERTHAN DISSOLVING GRADES – SEMI-BLEACHED OR BLEACHED : CONIFEROUS12%01/07/2017
47032900CHEMICAL WOOD PULP, SODA OR SULPHATE, OTHERTHAN DISSOLVING GRADES – SEMI-BLEACHED OR BLEACHED : NON-CONIFEROUS12%01/07/2017
4704CHEMICAL WOOD PULP, SULPHITE, OTHER THAN DISSOLVING GRADES – UNBLEACHED :12%01/07/2017
47041100CHEMICAL WOOD PULP, SULPHITE, OTHER THAN DISSOLVING GRADES – UNBLEACHED : CONIFEROUS12%01/07/2017
47041900CHEMICAL WOOD PULP, SULPHITE, OTHER THAN DISSOLVING GRADES – UNBLEACHED : NON-CONIFEROUS12%01/07/2017
47042100CHEMICAL WOOD PULP, SULPHITE, OTHER THAN DISSOLVING GRADES – SEMI-BLEACHED OR BLEACHED : CONIFEROUS12%01/07/2017
47042900CHEMICAL WOOD PULP, SULPHITE, OTHER THAN DISSOLVING GRADES – SEMI-BLEACHED OR BLEACHED : NON-CONIFEROUS12%01/07/2017
4705WOOD PULP OBTAINED BY A COMBINATION OF MECHANICAL AND CHEMICAL PULPING PROCESSES12%01/07/2017
47050000WOOD PULP OBTAINED BY A COMBINATION OF MECHANICAL AND CHEMICAL PULPING PROCESSES12%01/07/2017
4706PULPS OF FIBRES DERIVED FROM RECOVERED (WASTE AND SCRAP) PAPER OR PAPERBOARD OR OF OTHER FIBROUS CELLULOSIC MATERIAL12%01/07/2017
47061000PULPS OF FIBRES DERIVED FROM RECOVERED (WASTE AND SCRAP) PAPER OR PAPERBOARD OR OF OTHER FIBROUS CELLULOSIC MATERIAL – COTTON LINTERS PULP12%01/07/2017
47062000PULPS OF FIBRES DERIVED FROM RECOVERED (WASTE AND SCRAP) PAPER OR PAPERBOARD OR OF OTHER FIBROUS CELLULOSIC MATERIAL – PULPS OF FIBRES DERIVED FROM RECOVERED (WASTE AND SCRAP) PAPER OR PAPERBOARD12%01/07/2017
47063000PULPS OF FIBRES DERIVED FROM RECOVERED (WASTE AND SCRAP) PAPER OR PAPERBOARD OR OF OTHER FIBROUS CELLULOSIC MATERIAL – OTHER OF BAMBOO12%01/07/2017
47069100PULPS OF FIBRES DERIVED FROM RECOVERED (WASTE AND SCRAP) PAPER OR PAPERBOARD OR OF OTHER FIBROUS CELLULOSIC MATERIAL – OTHER : MECHANICAL12%01/07/2017
47069200PULPS OF FIBRES DERIVED FROM RECOVERED (WASTE AND SCRAP) PAPER OR PAPERBOARD OR OF OTHER FIBROUS CELLULOSIC MATERIAL – OTHER : CHEMICAL12%01/07/2017
470693OBTAINED BY A COMBINATION OF MECHANICAL AND CHEMICAL PROCESSES12%01/07/2017
47069300PULPS OF FIBRES DERIVED FROM RECOVERED (WASTE AND SCRAP) PAPER OR PAPERBOARD OR OF OTHER FIBROUS CELLULOSIC MATERIAL – OTHER : SEMI-CHEMICAL12%01/07/2017
4707RECOVERED (WASTE AND SCRAP) PAPER OR PAPERBOARD5%13/10/2017
47071000RECOVERED (WASTE AND SCRAP) PAPER OR PAPERBOARD – UNBLEACHED KRAFT PAPER OR PAPERBOARD OR CORRUGATED PAPER OR PAPERBOARD5%13/10/2017
47072000RECOVERED (WASTE AND SCRAP) PAPER OR PAPERBOARD – OTHER PAPER OR PAPERBOARD MADE MAINLY OF BLEACHED CHEMICAL PULP, NOT COLOURED IN THE MASS5%13/10/2017
47073000RECOVERED (WASTE AND SCRAP) PAPER OR PAPERBOARD – PAPER OR PAPERBOARD MADE MAINLY OF MECHANICAL PULP (FOR EXAMPLE, NEWSPAPERS, JOURNALS AND SIMILAR PRINTED MATTER)5%13/10/2017
47079000RECOVERED (WASTE AND SCRAP) PAPER OR PAPERBOARD – OTHER, INCLUDING UNSORTED WASTE AND SCRAP5%13/10/2017

 

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