What products are classified under HSN 47061000 ?
It includes Pulps from Recovered Waste or Scrap Paper and Fiber Cellulosic Material
HSN Code 47061000 represents Cotton Linters Pulp under GST classification. This code helps businesses identify Cotton Linters Pulp correctly for billing, taxation, and trade. With HSN Code 47061000, companies can avoid errors in invoices, simplify compliance, and enable hassle-free import/export of Cotton Linters Pulp.
HSN Code 47061000 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 | 4706 | Pulps of fibres derived from recovered (waste and scrap) paper or paperboard or of other fibrous cellulosic material | Cotton linters pulp | 6% | 6% | 12% | 0% |
Description of goods
Cotton linters pulp
Chapter
47 – Pulp of wood or of other fibrous cellulosic material; recovered (waste and scrap) paper or paperboard
Sub Chapter
4706 – Pulps of fibres derived from recovered (waste and scrap) paper or paperboard or of other fibrous cellulosic material
Cotton Linters Pulp does not include products with the following descriptions:
| HSN Code | Description |
|---|---|
| Pulps of fibres derived from recovered (waste and scrap) paper or paperboard | |
| Other, of bamboo | |
| Other : Mechanical | |
| Other : Chemical | |
| Other : Obtained by a combination of mechanical and chemical processes |
Pulps of fibres derived from recovered (waste and scrap) paper or paperboard
Other, of bamboo
Other : Mechanical
Other : Chemical
Other : Obtained by a combination of mechanical and chemical processes
It includes Pulps from Recovered Waste or Scrap Paper and Fiber Cellulosic Material
Use separate invoice lines per HSN and apply the correct rate per line (e.g., Varies for Cotton Linters Pulp; Nil for exempt items if applicable).
Use the exact HSN and describe the form/grade. For multi‑line invoices, apply the rate per line to avoid wrong tax collection.
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.
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.