Chapter 47GST Classification
Pulp of Wood or of Other Fibrous Cellulosic Material
Covers wood pulp and waste paper.
Based on Customs Tariff ActUpdated: December 2025
Total Codes49
Dominant RatePulp is 12%. Waste paper is 5%.
Includes: Wood Pulp, Waste Paper...
How to find the correct HSN Code in Chapter 47?
1
Identify Heading: Match your product with the 4-digit headings below.
2
Check Exclusions: Ensure your item isn't listed in the "Excluded" section.
3
Select Specific Code: Choose the 6 or 8-digit code for accurate GST rates.
Browse HSN Codes in Chapter 47
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What does Chapter 47 Cover?
Covers wood pulp and waste paper.
Included
- Mechanical Wood Pulp
- Chemical Wood Pulp
- Recovered Paper
Excluded
- PaperGo to Ch 48
Common Confusions
- • Pulp (Ch 47) vs Paper (Ch 48): Raw material vs Product.
Compliance Notes
- • 4-Digit HSN: Required for B2B turnover < ₹5 Cr.
- • 6-Digit HSN: Mandatory for turnover > ₹5 Cr.
- • Export/Import: Always use full 8-digit code.
Expert FAQs for Chapter 47
Is waste paper taxed?
Yes, 5%.
HSN Classification Framework
HSN classifications follow the Harmonized System of Nomenclature adopted under GST law and the Customs Tariff Act. This chapter page is maintained to assist accurate classification and GST compliance. Rates are subject to periodic updates by the GST Council.