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Free Tools/HSN Code Finder/Chapter 47/HSN 4706
HSN 47064-Digit Heading

HSN 4706: Pulps of fibres derived from recovered – GST Rate

HSN 4706 covers pulps of fibres derived from recovered (waste and scrap) paper or paperboard or of other fibrous cellulosic material. GST on HSN 4706 is 5% (rates effective 22 September 2025). This heading has 6 tariff items, for example 4706 10 00, 4706 20 00 and 4706 30 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 4706

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

Pulps of fibres derived from recovered (waste and scrap) paper or paperboard or of other fibrous cellulosic material

Reference: Schedule I, S. No. 316 (Spec: 4706)

Sub-Headings & Tariff Items Under 4706

Showing 12 sub-classification codes with complete hierarchy descriptions.

4706106-Digit Sub-heading

Chain: Pulp Of Wood Or Of Other Fibrous Cellulosic Material, Recovered (Waste And Scrap) Paper Or Paperboard > Pulps Of Fibres Derived From Recovered (Waste And Scrap) Paper Or Paperboard Or Of Other Fibrous Cellulosic Material > Cotton Linters Pulp

470610008-Digit Tariff Item

Chain: Pulp Of Wood Or Of Other Fibrous Cellulosic Material, Recovered (Waste And Scrap) Paper Or Paperboard > Pulps Of Fibres Derived From Recovered (Waste And Scrap) Paper Or Paperboard Or Of Other Fibrous Cellulosic Material > Cotton Linters Pulp > Cotton Linters Pulp

4706206-Digit Sub-heading

Chain: Pulp Of Wood Or Of Other Fibrous Cellulosic Material, Recovered (Waste And Scrap) Paper Or Paperboard > Pulps Of Fibres Derived From Recovered (Waste And Scrap) Paper Or Paperboard Or Of Other Fibrous Cellulosic Material > Pulps Of Fibres Derived From Recovered (Waste And Scrap) Paper Or Paperboard

470620008-Digit Tariff Item

Chain: Pulp Of Wood Or Of Other Fibrous Cellulosic Material, Recovered (Waste And Scrap) Paper Or Paperboard > Pulps Of Fibres Derived From Recovered (Waste And Scrap) Paper Or Paperboard Or Of Other Fibrous Cellulosic Material > Pulps Of Fibres Derived From Recovered (Waste And Scrap) Paper Or Paperboard > Pulps Of Fibres Derived From Recovered (Waste And Scrap) Paper Or Paperboard

4706306-Digit Sub-heading

Chain: Pulp Of Wood Or Of Other Fibrous Cellulosic Material, Recovered (Waste And Scrap) Paper Or Paperboard > Pulps Of Fibres Derived From Recovered (Waste And Scrap) Paper Or Paperboard Or Of Other Fibrous Cellulosic Material > Other, Of Bamboo

470630008-Digit Tariff Item

Chain: Pulp Of Wood Or Of Other Fibrous Cellulosic Material, Recovered (Waste And Scrap) Paper Or Paperboard > Pulps Of Fibres Derived From Recovered (Waste And Scrap) Paper Or Paperboard Or Of Other Fibrous Cellulosic Material > Other, Of Bamboo > Other, Of Bamboo

4706916-Digit Sub-heading

Chain: Pulp Of Wood Or Of Other Fibrous Cellulosic Material, Recovered (Waste And Scrap) Paper Or Paperboard > Pulps Of Fibres Derived From Recovered (Waste And Scrap) Paper Or Paperboard Or Of Other Fibrous Cellulosic Material > Mechanical

470691008-Digit Tariff Item

Chain: Pulp Of Wood Or Of Other Fibrous Cellulosic Material, Recovered (Waste And Scrap) Paper Or Paperboard > Pulps Of Fibres Derived From Recovered (Waste And Scrap) Paper Or Paperboard Or Of Other Fibrous Cellulosic Material > Mechanical > Mechanical

4706926-Digit Sub-heading

Chain: Pulp Of Wood Or Of Other Fibrous Cellulosic Material, Recovered (Waste And Scrap) Paper Or Paperboard > Pulps Of Fibres Derived From Recovered (Waste And Scrap) Paper Or Paperboard Or Of Other Fibrous Cellulosic Material > Chemical

470692008-Digit Tariff Item

Chain: Pulp Of Wood Or Of Other Fibrous Cellulosic Material, Recovered (Waste And Scrap) Paper Or Paperboard > Pulps Of Fibres Derived From Recovered (Waste And Scrap) Paper Or Paperboard Or Of Other Fibrous Cellulosic Material > Chemical > Chemical

4706936-Digit Sub-heading

Chain: Pulp Of Wood Or Of Other Fibrous Cellulosic Material, Recovered (Waste And Scrap) Paper Or Paperboard > Pulps Of Fibres Derived From Recovered (Waste And Scrap) Paper Or Paperboard Or Of Other Fibrous Cellulosic Material > Obtained by a combination of mechanical and chemical processes

470693008-Digit Tariff Item

Chain: Pulp Of Wood Or Of Other Fibrous Cellulosic Material, Recovered (Waste And Scrap) Paper Or Paperboard > Pulps Of Fibres Derived From Recovered (Waste And Scrap) Paper Or Paperboard Or Of Other Fibrous Cellulosic Material > Obtained by a combination of mechanical and chemical processes > Obtained By A Combination Of Mechanical And Chemical Processes

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 4704
Chemical Wood Pulp, Sulphite, Other Than Dissolving Grades
HSN 4705
Wood Pulp Obtained By A Combination Of Mechanical And Chemical Pulping Processes
HSN 4707
Recovered (Waste And Scrap) Paper Or Paperboard
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