Chapter 47 HSN codes: pulp and waste paper

Pulp of wood or of other fibrous cellulosic material, recovered (waste and scrap) paper or paperboard. Every heading in chapter 47 with its GST rate; search any 8-digit code below.

Rates checked · from the official GST notifications

    Rates from the CBIC notifications (9/2025, 10/2025 and 19/2025 for goods; 11/2017 as amended by 15/2025 for services), checked October 2026. Calculate GST

    Headings in chapter 47 and their GST

    HSNDescriptionGST
    4701Mechanical wood pulp1 tariff item5%
    4702Chemical wood pulp, dissolving grades3 tariff items18%
    4703Chemical wood pulp, soda or sulphate, other than dissolving grades4 tariff items5%
    4704Chemical wood pulp, sulphite, other than dissolving grades4 tariff items5%
    4705Wood pulp obtained by a combination of mechanical and chemical pulping processes1 tariff item5%
    4706Pulps of fibres derived from recovered (waste and scrap) paper or paperboard or of other fibrous cellulosic material6 tariff items5%
    4707Recovered (waste and scrap) paper or paperboard4 tariff items5%

    Where a heading shows two rates, its codes or its goods differ: tap the heading to see each 8-digit code and the condition for each rate.

    Other chapters

    What chapter 47 covers

    Chapter 47 of the tariff is "Pulp of wood or of other fibrous cellulosic material, recovered (waste and scrap) paper or paperboard". It has 7 four-digit headings and 23 eight-digit tariff items, such as 4701 (Mechanical wood pulp), 4702 (Chemical wood pulp, dissolving grades), 4703 (Chemical wood pulp, soda or sulphate, other than dissolving).

    GST rates in chapter 47

    Most of its tariff items are taxed at 5%. By tariff item: 20 at 5%, 3 at 18%.

    Questions

    What is the GST rate for chapter 47 goods?

    Most of its tariff items are taxed at 5%. Of the 23 eight-digit codes in chapter 47, 20 at 5%, 3 at 18%. Check the exact code in the table: some headings have more than one rate.

    What is HSN code 4701?

    Heading 4701 is "Mechanical wood pulp". GST: 5%.

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