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Table of Contents
- Updated on : May 2, 2025
HSN Chapter 47: Wood Pulp, Paperboard Pulp & Waste Paper GST India
HSN Code & GST Rate for Wood Pulp – Chapter 47
| Rates (%) | Products Description | HSN Codes | Export and Import HSN Codes |
| 12% | Mechanical wood pulp | 4701 | 47010000 |
| 12% | Chemical wood pulp, dissolving grades | 4702 | 47020000 |
| 12% | Chemical wood pulp, soda or sulphate, other than dissolving grades | 4703 | 47031100, 47031900, 47032100, 47032900 |
| 12% | Chemical wood pulp, sulphite, other than dissolving grades | 4704 | 47041100, 47041900, 47042100, 47042900 |
| 12% | Wood pulp obtained by a combination of mechanical and chemical pulping processes | 4705 | 47050000 |
| 12% | Pulps of fibres derived from recovered (waste and scrap) paper or paperboard or of other fibrous cellulosic material | 4706 | 47061000, 47062000, 47063000, 47069100, 47069200, 47069300 |
| 5% | Recovered waste or scrap of paper or paperboard | 4707 | 47071000, 47072000, 47073000, 47079000 |
GST Council Updates
Raw materials for the paper industry in Chapter 47 generally attract moderate GST rates.
Mechanical wood pulp, chemical wood pulp (dissolving grades, soda or sulphate, sulphite), and wood pulp obtained by combination processes, as well as pulps of fibres from recovered paper or other cellulosic material, are typically taxed at 12%.
An exception is made for recovered waste or scrap of paper or paperboard, which is taxed at a lower rate of 5%. Publicly available summaries of recent GST Council meetings (late 2024/early 2025) do not indicate widespread changes across this chapter, but item-specific rate adjustments are possible.
Disclaimer
The HSN codes and rates have been arranged as per the best of authors understanding and are subject to periodical updates as per the law for the time being in force. It does not constitute professional advice or a formal recommendation. While due care has been taken in preparing this content, the existence of mistakes and omissions herein is not ruled out. DisyTax will not be held responsible for any loss or damage of any kind arising out of any inaccurate or incomplete information in this document.