Chapter 47 · Section X

HSN Code Chapter 47: Wood pulp and other fibrous pulp

Pulp of wood or of other fibrous cellulosic material, recovered (waste and scrap) paper or paperboard

Rate distribution

Code	Description	GST rate
4701	Mechanical wood pulp	5%
4702	Chemical wood pulp, dissolving grades	18%
4703	Chemical wood pulp, soda or sulphate, other than dissolving	5%
4704	Chemical wood pulp, sulphite, other than dissolving grades	5%
4705	Wood pulp obtained by a combination of mechanical	5%
4706	Pulps of fibres derived from recovered (waste and scrap)	5%
4707	Recovered (waste and scrap) paper or paperboard	5%

Rates as per Notification No. 9/2025-Central Tax (Rate), as amended, as of 7 October 2026. For guidance only — verify with your tax advisor.