What products are classified under HSN 47073000 ?
It includes Other waste/scrap: Unsorted waste
HSN Code 47073000 represents Electric Insulating Press Board under GST classification. This code helps businesses identify Electric Insulating Press Board correctly for billing, taxation, and trade. With HSN Code 47073000, companies can avoid errors in invoices, simplify compliance, and enable hassle-free import/export of Electric Insulating Press Board.
HSN Code 47073000 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 | 4707 | Recovered (waste and scrap) paper or paperboard | Paper or paperboard made mainly of mechanical pulp (for example, newspapers, journals and similar printed matter) | 2.5% | 2.5% | 5% | 0% |
Description of goods
Paper or paperboard made mainly of mechanical pulp (for example, newspapers, journals and similar printed matter)
Chapter
47 – Pulp of wood or of other fibrous cellulosic material; recovered (waste and scrap) paper or paperboard
Sub Chapter
4707 – Recovered (waste and scrap) paper or paperboard
Electric Insulating Press Board does not include products with the following descriptions:
| HSN Code | Description |
|---|---|
| Unbleached kraft paper or paperboard or corrugated paper or paperboard | |
| Other paper or paperboard made mainly of bleached chemical pulp, not coloured in the mass | |
| Other, including unsorted waste and scrap |
Unbleached kraft paper or paperboard or corrugated paper or paperboard
Other paper or paperboard made mainly of bleached chemical pulp, not coloured in the mass
Other, including unsorted waste and scrap
It includes Other waste/scrap: Unsorted waste
Use the exact HSN and describe the form/grade. For multi‑line invoices, apply the rate per line to avoid wrong tax collection.
If your outward supply is taxable, eligible ITC is available subject to general restrictions. For exempt/Nil supplies, reverse credit per Rule 42.
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 Electric Insulating Press Board; Nil for exempt items if applicable).
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.
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.