What products are classified under HSN 47050000 ?
It includes Cotton Linters Pulp
HSN Code 47050000 represents Mechanical/Chemical Wood Pulp under GST classification. This code helps businesses identify Mechanical/Chemical Wood Pulp correctly for billing, taxation, and trade. With HSN Code 47050000, companies can avoid errors in invoices, simplify compliance, and enable hassle-free import/export of Mechanical/Chemical Wood Pulp.
HSN Code 47050000 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 | 4705 | Wood pulp obtained by a combination of mechanical and chemical pulping processes | Wood pulp obtained by a combination of mechanical and chemical pulping processes | 6% | 6% | 12% | 0% |
Description of goods
Wood pulp obtained by a combination of mechanical and chemical pulping processes
Chapter
47 – Pulp of wood or of other fibrous cellulosic material; recovered (waste and scrap) paper or paperboard
Sub Chapter
4705 – Wood pulp obtained by a combination of mechanical and chemical pulping processes
Mechanical/Chemical Wood Pulp does not include products with the following descriptions:
| HSN Code | Description |
|---|
It includes Cotton Linters 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 Mechanical/Chemical Wood Pulp; Nil for exempt items if applicable).
If your outward supply is taxable, eligible ITC is available subject to general restrictions. For exempt/Nil supplies, reverse credit per Rule 42.
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.
Under HSN 47050000, Mechanical/Chemical Wood Pulp attracts Varies when sold in taxable form. Describe the exact form on the invoice.
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.