What products are classified under HSN 4704
It includes Sulphite wood pulp
HSN Sub Chapter 4704 represents Sulphite wood pulp under GST classification. This code helps businesses identify Sulphite wood pulp correctly for billing, taxation, and trade. With HSN Sub Chapter 4704, companies can avoid errors in invoices, simplify compliance, and enable hassle-free import/export of Sulphite wood pulp.
GST Rate for Sulphite wood pulp under HSN Code 4704. Understand Current Tax Rates, Exemptions, and Legal Classifications to Ensure Accurate Billing and GST Filing.
| Chapter No | HSN Code | HSN Description | New GST Rate | Old GST Rate |
|---|---|---|---|---|
| 47 | 4704 | Chemical wood pulp, sulphite, other than dissolving grades | 5% | 12% |
Chapter: 47
Description: Chemical wood pulp, sulphite, other than dissolving grades
Following Tariff HSN code falls under Sulphite wood pulp:
| Tariff HSN | Description |
|---|---|
| Unbleached : Coniferous | |
| Unbleached : Non-coniferous | |
| Semi-bleached or bleached : Coniferous | |
| Semi-bleached or bleached : Non-coniferous |
Unbleached : Coniferous
Unbleached : Non-coniferous
Semi-bleached or bleached : Coniferous
Semi-bleached or bleached : Non-coniferous
It includes Sulphite wood pulp
Use a delivery challan for sending Sulphite wood pulp to the job worker. Declare movement in your records and reconcile when the goods return. If the job worker raises a service invoice, classify it under SAC; your goods remain under the original HSN.
Exports are zero‑rated (with or without payment of IGST) subject to LUT/refund conditions. Imports may attract customs duties in addition to GST. Keep HSN‑wise description consistent across invoice, shipping bill and BOE.
Yes. Many food/agri goods are treated differently when sold as pre‑packaged & labelled retail packs versus loose/open packs. If Sulphite wood pulp is sold in small pouches (e.g., 500 g) with an MRP and label, record that on the invoice. Loose bulk bags often follow a different treatment.
The composition scheme is optional for eligible small suppliers of goods. You cannot issue tax invoices or collect tax under composition. Check turnover limits and exclusions; evaluate margins and ITC loss before opting in.
Some entries use MRP/weight‑based conditions for classification. Keep pack size, retail marking and brand status on records and invoice to support the chosen HSN.
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.