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Chapter 47 of the HSN tariff covers Pulp of wood or of other fibrous cellulosic material, recovered (waste and scrap) paper or paperboard. It has 7 headings (4-digit codes) and 21 tariff items (8-digit codes), each with its GST rate today. Tap a code to open it in the BooksOn HSN app with its conditions and the CBIC notification entry.
GST rate column: the rates in force on 26 October 2026 (IGST; CGST and SGST are half each). Where a code shows two or more rates, the rate depends on the goods (price, packing, buyer or use): open the code in the app or the GST Rate Finder to see which one fits. Reference only: confirm the rate in the CBIC notification.
Headings in this chapter
4701Mechanical wood pulp4702Chemical wood pulp, dissolving grades4703Chemical wood pulp, soda or sulphate, other than dissolving grades4704Chemical wood pulp, sulphite, other than dissolving grades4705Wood pulp obtained by a combination of mechanical and chemical pulping processes4706Pulps of fibres derived from recovered (waste and scrap) paper or paperboard or of other…4707Recovered (waste and scrap) paper or paperboard
4701 Mechanical wood pulp
GST: 5%
4702 Chemical wood pulp, dissolving grades
GST: 18%
| HSN code | Description | GST rate |
|---|---|---|
470200 | Chemical wood pulp, dissolving grades | 18% |
47020000 | Chemical wood pulp, dissolving grades | 18% |
4703 Chemical wood pulp, soda or sulphate, other than dissolving grades
GST: 5%
| HSN code | Description | GST rate |
|---|---|---|
470311 | Coniferous | 5% |
47031100 | Coniferous | 5% |
470319 | Non-coniferous | 5% |
47031900 | Non-coniferous | 5% |
470321 | Coniferous | 5% |
47032100 | Coniferous | 5% |
470329 | Non-coniferous | 5% |
47032900 | Non-coniferous | 5% |
4704 Chemical wood pulp, sulphite, other than dissolving grades
GST: 5%
| HSN code | Description | GST rate |
|---|---|---|
470411 | Coniferous | 5% |
47041100 | Coniferous | 5% |
470419 | Non-coniferous | 5% |
47041900 | Non-coniferous | 5% |
470421 | Coniferous | 5% |
47042100 | Coniferous | 5% |
470429 | Non-coniferous | 5% |
47042900 | Non-coniferous | 5% |
4705 Wood pulp obtained by a combination of mechanical and chemical pulping processes
GST: 5%
| HSN code | Description | GST rate |
|---|---|---|
470500 | Wood pulp obtained by a combination of mechanical and chemical pulping processes | 5% |
47050000 | Wood pulp obtained by a combination of mechanical and chemical pulping processes | 5% |
4706 Pulps of fibres derived from recovered (waste and scrap) paper or paperboard or of other fibrous cellulosic material
GST: 5%
| HSN code | Description | GST rate |
|---|---|---|
470610 | Cotton linters pulp | 5% |
47061000 | Cotton linters pulp | 5% |
470620 | Pulps of fibres derived from recovered (waste and scrap) paper or paperboard | 5% |
47062000 | Pulps of fibres derived from recovered (waste and scrap) paper or paperboard | 5% |
470630 | Other, of bamboo | 5% |
47063000 | Other, of bamboo | 5% |
470691 | Mechanical | 5% |
47069100 | Mechanical | 5% |
470692 | Chemical | 5% |
47069200 | Chemical | 5% |
470693 | Obtained by a combination of mechanical and chemical processes | 5% |
47069300 | Obtained by a combination of mechanical and chemical processes | 5% |
4707 Recovered (waste and scrap) paper or paperboard
GST: 5%
| HSN code | Description | GST rate |
|---|---|---|
470710 | Unbleached kraft paper or paperboard orcorrugated paper or paperboard | 5% |
47071000 | Unbleached kraft paper or paperboard orcorrugated paper or paperboard | 5% |
470720 | Other paper or paperboard made mainly of bleached chemical pulp, not coloured in the mass | 5% |
47072000 | Other paper or paperboard made mainly of bleached chemical pulp, not coloured in the mass | 5% |
470730 | Paper or paperboard made mainly of mechanical pulp (for example, newspapers, journals and similar printed matter) | 5% |
47073000 | Paper or paperboard made mainly of mechanical pulp (for example, newspapers, journals and similar printed matter) | 5% |
470790 | Other, including unsorted waste and scrap | 5% |
47079000 | Other, including unsorted waste and scrap | 5% |
Codes and descriptions from the BooksOn HSN dataset (version 7, 2026-10-19), compiled from the Customs Tariff and CBIC notifications. Reference only; see Sources & disclaimer.
