Q3HSN Code 4707
Recovered (waste and scrap) paper or paperboard
GST rate
5%
Codes under 4707
| Code | Description | GST rate |
|---|---|---|
| 4707 10 | Unbleached kraft paper or paperboard orcorrugated paper or paperboard | 5% |
| 4707 20 | Other paper or paperboard made mainly of bleached chemical pulp, not coloured in the mass — recovered (waste and scrap) paper or paperboard | 5% |
| 4707 30 | Paper or paperboard made mainly of mechanical pulp (for example, newspapers, journals and similar printed matter) | 5% |
| 4707 90 | Other, including unsorted waste and scrap | 5% |
← Chapter 47: Wood pulp and other fibrous pulp
Related HSN codes
4701Mechanical wood pulp4702Chemical wood pulp, dissolving grades4703Chemical wood pulp, soda or sulphate, other than dissolving4704Chemical wood pulp, sulphite, other than dissolving grades4705Wood pulp obtained by a combination of mechanical4706Pulps of fibres derived from recovered (waste and scrap)
Frequently Asked Questions
What is the HSN code for recovered (waste and scrap) paper or paperboard?
The HSN code for recovered (waste and scrap) paper or paperboard is 4707, under Chapter 47 (Wood pulp and other fibrous pulp).
What is the GST rate on recovered (waste and scrap) paper or paperboard?
Recovered (waste and scrap) paper or paperboard is taxed at 5% GST under HSN code 4707.
How many digits of the HSN code go on a GST invoice?
It depends on your turnover in the previous financial year: businesses above ₹5 crore generally show 6 digits (8 for certain specified goods), and smaller businesses show 4 digits on B2B invoices. Check the current e-invoicing/HSN notification for the exact threshold that applies to you.
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.