What products are classified under HSN 47079000 ?
It includes Newsprint, In Rolls Or Sheets | Glazed
HSN Code 47079000 represents Other waste/scrap: Unsorted waste under GST classification. This code helps businesses identify Other waste/scrap: Unsorted waste correctly for billing, taxation, and trade. With HSN Code 47079000, companies can avoid errors in invoices, simplify compliance, and enable hassle-free import/export of Other waste/scrap: Unsorted waste.
HSN Code 47079000 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 | Other, including unsorted waste and scrap | 2.5% | 2.5% | 5% | 0% |
Other waste/scrap: Unsorted waste 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 | |
| Paper or paperboard made mainly of mechanical pulp (for example, newspapers, journals and similar printed matter) |
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
Paper or paperboard made mainly of mechanical pulp (for example, newspapers, journals and similar printed matter)
It includes Newsprint, In Rolls Or Sheets | Glazed
Use separate invoice lines per HSN and apply the correct rate per line (e.g., Varies for Other waste/scrap: Unsorted waste; 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.
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 the exact HSN and describe the form/grade. For multi‑line invoices, apply the rate per line to avoid wrong tax collection.
Under HSN 47079000, Other waste/scrap: Unsorted waste attracts Varies when sold in taxable form. Describe the exact form on the invoice.
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.