What products are classified under HSN 4706
It includes Cellulosic paper pulps
HSN Sub Chapter 4706 represents Cellulosic paper pulps under GST classification. This code helps businesses identify Cellulosic paper pulps correctly for billing, taxation, and trade. With HSN Sub Chapter 4706, companies can avoid errors in invoices, simplify compliance, and enable hassle-free import/export of Cellulosic paper pulps.
GST Rate for Cellulosic paper pulps under HSN Code 4706. 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 | 4706 | Pulps of fibres derived from recovered (waste and scrap) paper or paperboard or of other fibrous cellulosic material | 5% | 12% |
Chapter: 47
Description: Pulps of fibres derived from recovered (waste and scrap) paper or paperboard or of other fibrous cellulosic material
Following Tariff HSN code falls under Cellulosic paper pulps:
| Tariff HSN | Description |
|---|---|
| Cotton linters pulp | |
| 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 |
Cotton linters pulp
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 Cellulosic paper pulps
If replacement is without consideration under a pre‑agreed warranty, issue a delivery challan and reference the original invoice/contract. If consideration is charged, raise a tax invoice. Keep serial/lot details for traceability.
If your outward supply of Cellulosic paper pulps is taxable, ITC is generally available (Sections 16–17) except blocked credits (e.g., personal use, motor vehicles in most cases). For exempt supplies, proportionate reversal is required under Rule 42/43.
Not always. Spares are often classified by their own description or by the function/part rule. Check if a specific sub‑heading exists for parts of the main item and describe the part on the invoice.
Repair/service is a service supply (SAC). Parts and materials used are goods and may be billed separately with HSN. Mention both lines clearly to avoid mixing service and goods values.
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.
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.