What products are classified under HSN 47042900 ?
It includes Mechanical/Chemical Wood Pulp
HSN Code 47042900 represents Semi-bleached or bleached : Non-coniferous under GST classification. This code helps businesses identify Semi-bleached or bleached : Non-coniferous correctly for billing, taxation, and trade. With HSN Code 47042900, companies can avoid errors in invoices, simplify compliance, and enable hassle-free import/export of Semi-bleached or bleached : Non-coniferous.
HSN Code 47042900 relates to the following description:
| Chapter Number | Chapter Name | Sub Chapter Number | Sub Chapter Name | Description of Goods | CGST (%) |
SGST (%) |
IGST (%) |
CESS (%) |
|---|---|---|---|---|---|---|---|---|
| 47 | Pulp of wood or of other fibrous cellulosic material; recovered (waste and scrap) paper or paperboard | 4704 | Chemical wood pulp, sulphite, other than dissolving grades | Semi-bleached or bleached : Non-coniferous | 6% | 6% | 12% | 0% |
Semi-bleached or bleached : Non-coniferous does not include products with the following descriptions:
| HSN Code | Description |
|---|---|
| Unbleached : Coniferous | |
| Unbleached : Non-coniferous | |
| Semi-bleached or bleached : Coniferous |
Unbleached : Coniferous
Unbleached : Non-coniferous
Semi-bleached or bleached : Coniferous
It includes Mechanical/Chemical Wood Pulp
e‑Way bill is needed above ₹50,000 consignment value (subject to exemptions). e‑Invoicing is turnover‑based (presently AATO > ₹5 crore) for B2B supplies.
Use separate invoice lines per HSN and apply the correct rate per line (e.g., Varies for Semi-bleached or bleached : Non-coniferous; Nil for exempt items if applicable).
Under HSN 47042900, Semi-bleached or bleached : Non-coniferous attracts Varies when sold in taxable form. Describe the exact form on the invoice.
Use the exact HSN and describe the form/grade. For multi‑line invoices, apply the rate per line to avoid wrong tax collection.
For food/agri items, GST can be 5% when not fresh/chilled and sold as pre‑packaged & labelled; otherwise often Nil. For non‑food items, rates depend on the specific sub‑heading.
If your outward supply is taxable, eligible ITC is available subject to general restrictions. For exempt/Nil supplies, reverse credit per Rule 42.
The above does not constitute professional advice or a formal recommendation. We recommend consulting a professional tax consultant before acting on the information contained in this piece of content.