Table of Contents
- Updated on : September 20, 2025
HSN Chapter 47: Wood Pulp, Paperboard Pulp & Waste Paper GST India
HSN Code & GST Rate for Wood Pulp - Chapter 47
HSN Chapter 47 has experienced significant changes in the September 2025 GST reforms, with all wood pulp manufacturing inputs moving from the previous 12% GST rate to the moderate 9% GST rate while maintaining highly favorable treatment for waste paper recycling. This restructuring demonstrates India's commitment to supporting the paper manufacturing industry through reduced input costs while strongly encouraging environmental sustainability through favorable recycling rates, making paper production more competitive while promoting circular economy practices.
Key Classification Factors for Wood Pulp, Paperboard Pulp & Waste Paper GST Rates
- Manufacturing Input Relief: All pulp products moved from 12% to 9% GST
- Environmental Priority: Waste paper at highly favorable 5% GST
- Paper Industry Support: Competitive rates for all pulp manufacturing inputs
- Recycling Incentive: Strong support for circular economy practices
Complete HSN Code Table: Wood Pulp, Paperboard Pulp & Waste Paper (Chapter 47)
| GST Rate | Product Description | HSN Code | Export/Import HSN Codes |
|---|---|---|---|
| 5% | Recovered waste or scrap of paper or paperboard | 4707 | 47071000, 47072000, 47073000, 47079000 |
| 9% | Mechanical wood pulp | 4701 | 47010000 |
| 9% | Chemical wood pulp, dissolving grades | 4702 | 47020000 |
| 9% | Chemical wood pulp, soda or sulphate, other than dissolving grades | 4703 | 47031100, 47031900, 47032100, 47032900 |
| 9% | Chemical wood pulp, sulphite, other than dissolving grades | 4704 | 47041100, 47041900, 47042100, 47042900 |
| 9% | Wood pulp obtained by a combination of mechanical and chemical pulping processes | 4705 | 47050000 |
| 9% | Pulps of fibres derived from recovered (waste and scrap) paper or paperboard or of other fibrous cellulosic material | 4706 | 47061000, 47062000, 47063000, 47069100, 47069200, 47069300 |
📄 Strategic GST Structure for Paper Industry & Environmental Sustainability - September 2025:
- Manufacturing Input Relief: All wood pulp products moved from 12% to 9% GST significantly reducing costs for paper and paperboard manufacturing
- Environmental Priority: Waste paper and scrap at highly favorable 5% GST strongly encouraging recycling and circular economy practices
- Industry Competitiveness: Uniform moderate rates across all pulp types supporting paper industry growth and export competitiveness
- Sustainable Production: Favorable rates encouraging use of recycled materials and sustainable forestry practices
- Technology Neutrality: Equal treatment for mechanical and chemical pulping processes supporting diverse manufacturing technologies
- Value Chain Support: Competitive rates from raw pulp to processed materials supporting integrated paper manufacturing
- Export Enhancement: Reduced input costs improving global competitiveness of Indian paper products
- Small Industry Benefits: Lower tax burden particularly supporting small and medium paper manufacturers
- Waste Recovery Incentives: Strong support for waste paper utilization reducing landfill burden and promoting resource efficiency
📋 GST Council Updates - September 2025
The 56th GST Council meeting delivered comprehensive relief for the paper industry through the "Paper Industry Competitiveness & Environmental Sustainability Initiative", significantly reducing rates on all pulp manufacturing inputs while maintaining maximum support for waste paper recycling. The elimination of the 12% GST slab resulted in substantial benefits across the paper manufacturing value chain.
Key decisions for Chapter 47 include:
- Manufacturing Input Relief: All wood pulp products moved from 12% to 9% GST providing substantial cost reduction for paper and paperboard manufacturers
- Environmental Leadership: Waste paper maintained at highly favorable 5% GST maximizing recycling incentives and supporting circular economy goals
- Industry Competitiveness: Uniform moderate rates across all pulp types supporting both small-scale and integrated paper manufacturing
- Technology Neutrality: Equal treatment for mechanical, chemical, and combination pulping processes encouraging technological diversity
- Export Promotion: Reduced input costs enhancing global competitiveness of Indian paper and packaging products
- Sustainable Forestry Support: Competitive rates encouraging responsible wood sourcing and sustainable forestry practices
These reforms demonstrate the GST Council's commitment to making India a global paper manufacturing hub while leading in environmental sustainability. The balanced approach particularly benefits integrated paper mills, packaging manufacturers, and waste paper recycling industries while supporting both traditional and modern pulping technologies.
📄 Expert GST for Paper & Pulp Industries
Professional tax consultancy for paper manufacturers, pulp producers, and waste paper recycling companies under the industry-friendly GST structure
Disclaimer
The HSN codes and rates have been arranged as per the best of authors understanding and are subject to periodical updates as per the law for the time being in force. It does not constitute professional advice or a formal recommendation. While due care has been taken in preparing this content, the existence of mistakes and omissions herein is not ruled out. DisyTax will not be held responsible for any loss or damage of any kind arising out of any inaccurate or incomplete information in this document.