Chapter 477 Tariff Headings
HSN Codes Chapter 47: Pulp of wood, waste paper
Chapter 47 of the GST HSN tariff classifies pulp of wood or of other fibrous cellulosic material, recovered (waste and scrap) paper or paperboard. This chapter contains 7 4-digit tariff headings with applicable GST rates effective 22 September 2025.
Official CBIC Rates (Notification 09/2025 & 10/2025)GST rates as per CBIC Notifications 09/2025 and 10/2025 (Central Tax - Rate), effective 22 September 2025. Last updated: October 2026. Always verify on the official GST portal before filing.. Main active GST slabs across goods are 0%, 5%, 18% and 40%.
4-Digit Tariff Headings in Chapter 47
Select any heading below to view its complete 6-digit and 8-digit sub-codes, item-level rate specifications, and CBIC notification details.
Chemical Wood Pulp, Soda Or Sulphate, Other Than Dissolving Grades
GST Rate:
5%
Chemical Wood Pulp, Sulphite, Other Than Dissolving Grades
GST Rate:
5%
Wood Pulp Obtained By A Combination Of Mechanical And Chemical Pulping Processes
GST Rate:
5%
Pulps Of Fibres Derived From Recovered (Waste And Scrap) Paper Or Paperboard Or Of Other Fibrous Cellulosic Material
GST Rate:
5%
How Many HSN Digits Do You Need to Mention?
Under GST Notification 78/2020-Central Tax, businesses must declare HSN codes on tax invoices according to annual aggregate turnover:
| Annual Turnover | B2B Invoices | B2C Invoices |
|---|---|---|
| Up to ₹5 Crore | 4 Digits minimum | Optional (4 Digits recommended) |
| Above ₹5 Crore | 6 Digits mandatory | 6 Digits mandatory |
| Exports / Imports | 8 Digits mandatory | 8 Digits mandatory |