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

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 Code Description Rate (%) CESS (%) Effective Date Rate Revision
4701 MECHANICAL WOOD PULP 12% 01/07/2017
47010000 MECHANICAL WOOD PULP 12% 01/07/2017
4702 CHEMICAL WOOD PULP, DISSOLVING GRADES 12% 01/07/2017
47020000 CHEMICAL WOOD PULP, DISSOLVING GRADES 12% 01/07/2017
4703 CHEMICAL WOOD PULP, SODA OR SULPHATE, OTHER THAN DISSOLVING GRADES – UNBLEACHED : 12% 01/07/2017
47031100 CHEMICAL WOOD PULP, SODA OR SULPHATE, OTHERTHAN DISSOLVING GRADES – UNBLEACHED : CONIFEROUS 12% 01/07/2017
47031900 CHEMICAL WOOD PULP, SODA OR SULPHATE, OTHERTHAN DISSOLVING GRADES – UNBLEACHED : NON-CONIFEROUS 12% 01/07/2017
47032100 CHEMICAL WOOD PULP, SODA OR SULPHATE, OTHERTHAN DISSOLVING GRADES – SEMI-BLEACHED OR BLEACHED : CONIFEROUS 12% 01/07/2017
47032900 CHEMICAL WOOD PULP, SODA OR SULPHATE, OTHERTHAN DISSOLVING GRADES – SEMI-BLEACHED OR BLEACHED : NON-CONIFEROUS 12% 01/07/2017
4704 CHEMICAL WOOD PULP, SULPHITE, OTHER THAN DISSOLVING GRADES – UNBLEACHED : 12% 01/07/2017
47041100 CHEMICAL WOOD PULP, SULPHITE, OTHER THAN DISSOLVING GRADES – UNBLEACHED : CONIFEROUS 12% 01/07/2017
47041900 CHEMICAL WOOD PULP, SULPHITE, OTHER THAN DISSOLVING GRADES – UNBLEACHED : NON-CONIFEROUS 12% 01/07/2017
47042100 CHEMICAL WOOD PULP, SULPHITE, OTHER THAN DISSOLVING GRADES – SEMI-BLEACHED OR BLEACHED : CONIFEROUS 12% 01/07/2017
47042900 CHEMICAL WOOD PULP, SULPHITE, OTHER THAN DISSOLVING GRADES – SEMI-BLEACHED OR BLEACHED : NON-CONIFEROUS 12% 01/07/2017
4705 WOOD PULP OBTAINED BY A COMBINATION OF MECHANICAL AND CHEMICAL PULPING PROCESSES 12% 01/07/2017
47050000 WOOD PULP OBTAINED BY A COMBINATION OF MECHANICAL AND CHEMICAL PULPING PROCESSES 12% 01/07/2017
4706 PULPS OF FIBRES DERIVED FROM RECOVERED (WASTE AND SCRAP) PAPER OR PAPERBOARD OR OF OTHER FIBROUS CELLULOSIC MATERIAL 12% 01/07/2017
47061000 PULPS OF FIBRES DERIVED FROM RECOVERED (WASTE AND SCRAP) PAPER OR PAPERBOARD OR OF OTHER FIBROUS CELLULOSIC MATERIAL – COTTON LINTERS PULP 12% 01/07/2017
47062000 PULPS 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 PAPERBOARD 12% 01/07/2017
47063000 PULPS OF FIBRES DERIVED FROM RECOVERED (WASTE AND SCRAP) PAPER OR PAPERBOARD OR OF OTHER FIBROUS CELLULOSIC MATERIAL – OTHER OF BAMBOO 12% 01/07/2017
47069100 PULPS OF FIBRES DERIVED FROM RECOVERED (WASTE AND SCRAP) PAPER OR PAPERBOARD OR OF OTHER FIBROUS CELLULOSIC MATERIAL – OTHER : MECHANICAL 12% 01/07/2017
47069200 PULPS OF FIBRES DERIVED FROM RECOVERED (WASTE AND SCRAP) PAPER OR PAPERBOARD OR OF OTHER FIBROUS CELLULOSIC MATERIAL – OTHER : CHEMICAL 12% 01/07/2017
470693 OBTAINED BY A COMBINATION OF MECHANICAL AND CHEMICAL PROCESSES 12% 01/07/2017
47069300 PULPS OF FIBRES DERIVED FROM RECOVERED (WASTE AND SCRAP) PAPER OR PAPERBOARD OR OF OTHER FIBROUS CELLULOSIC MATERIAL – OTHER : SEMI-CHEMICAL 12% 01/07/2017
4707 RECOVERED (WASTE AND SCRAP) PAPER OR PAPERBOARD 5% 13/10/2017
47071000 RECOVERED (WASTE AND SCRAP) PAPER OR PAPERBOARD – UNBLEACHED KRAFT PAPER OR PAPERBOARD OR CORRUGATED PAPER OR PAPERBOARD 5% 13/10/2017
47072000 RECOVERED (WASTE AND SCRAP) PAPER OR PAPERBOARD – OTHER PAPER OR PAPERBOARD MADE MAINLY OF BLEACHED CHEMICAL PULP, NOT COLOURED IN THE MASS 5% 13/10/2017
47073000 RECOVERED (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
47079000 RECOVERED (WASTE AND SCRAP) PAPER OR PAPERBOARD – OTHER, INCLUDING UNSORTED WASTE AND SCRAP 5% 13/10/2017

 

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