HSN 4704: Chemical wood pulp – GST Rate

HSN 4704 covers chemical wood pulp, sulphite. GST on HSN 4704 is 5% (rates effective 22 September 2025). This heading has 4 tariff items, for example 4704 11 00, 4704 19 00 and 4704 21 00.

Chapter 47: Pulp of wood or of other fibrous cellulosic material, recovered (waste and scrap) paper or paperboard

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.

GST Rates for Heading 4704

5%CGST 2.5% + SGST 2.5% / IGST 5%

Chemical wood pulp, sulphite, other than dissolving grades

Reference: Schedule I, S. No. 314 (Spec: 4704)

Sub-Headings & Tariff Items Under 4704

Showing 8 sub-classification codes with complete hierarchy descriptions.

4704116-Digit Sub-heading

Chain: Pulp Of Wood Or Of Other Fibrous Cellulosic Material, Recovered (Waste And Scrap) Paper Or Paperboard > Chemical Wood Pulp, Sulphite, Other Than Dissolving Grades > Coniferous

470411008-Digit Tariff Item

Chain: Pulp Of Wood Or Of Other Fibrous Cellulosic Material, Recovered (Waste And Scrap) Paper Or Paperboard > Chemical Wood Pulp, Sulphite, Other Than Dissolving Grades > Coniferous > Coniferous

4704196-Digit Sub-heading

Chain: Pulp Of Wood Or Of Other Fibrous Cellulosic Material, Recovered (Waste And Scrap) Paper Or Paperboard > Chemical Wood Pulp, Sulphite, Other Than Dissolving Grades > Non-Coniferous

470419008-Digit Tariff Item

Chain: Pulp Of Wood Or Of Other Fibrous Cellulosic Material, Recovered (Waste And Scrap) Paper Or Paperboard > Chemical Wood Pulp, Sulphite, Other Than Dissolving Grades > Non-Coniferous > Non-Coniferous

4704216-Digit Sub-heading

Chain: Pulp Of Wood Or Of Other Fibrous Cellulosic Material, Recovered (Waste And Scrap) Paper Or Paperboard > Chemical Wood Pulp, Sulphite, Other Than Dissolving Grades > Coniferous

470421008-Digit Tariff Item

Chain: Pulp Of Wood Or Of Other Fibrous Cellulosic Material, Recovered (Waste And Scrap) Paper Or Paperboard > Chemical Wood Pulp, Sulphite, Other Than Dissolving Grades > Coniferous > Coniferous

4704296-Digit Sub-heading

Chain: Pulp Of Wood Or Of Other Fibrous Cellulosic Material, Recovered (Waste And Scrap) Paper Or Paperboard > Chemical Wood Pulp, Sulphite, Other Than Dissolving Grades > Non-Coniferous

470429008-Digit Tariff Item

Other Headings in Chapter 47

HSN 4701

Mechanical Wood Pulp

HSN 4702

Chemical Wood Pulp, Dissolving Grades

HSN 4703

Chemical Wood Pulp, Soda Or Sulphate, Other Than Dissolving Grades

HSN 4705

Wood Pulp Obtained By A Combination Of Mechanical And Chemical Pulping Processes

HSN 4706

Pulps Of Fibres Derived From Recovered (Waste And Scrap) Paper Or Paperboard Or Of Other Fibrous Cellulosic Material

HSN 4707

Recovered (Waste And Scrap) Paper Or Paperboard

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