HSN Code 47073000 -- – Recovered (waste and scrap) paper or paperboard – paper or paperboard made mainl (GST Rate 5%)

HSN Code 47073000

Recovered (waste and scrap) paper or paperboard - paper or paperboard made mainly of mechanical pulp (for example, newspapers, journals and similar printed matter)

HSN47073000

Recovered (waste and scrap) paper or paperboard - paper or paperboard made mainly of mechanical pulp (for example, newspapers, journals and similar printed matter)

5%
IGST
Schedule I
CGST2.5%
SGST/UTGST2.5%
CessNil
Chapter: Chapter 47 -- Pulp of wood
Heading: 4707
Subheading: 470730
Source: Notification No. 9/2025 - Central Tax (Rate)
Effective from: 2025-09-22
Last verified: 2026-06-03

When does this rate apply?

Use this HSN Code on tax invoices when supplying Recovered (waste and scrap) paper or paperboard - paper or paperboard made mainl. GST is charged at 5% (IGST for inter-state, or CGST 2.5% + SGST 2.5% for intra-state). If the supply is exported under LUT, the rate is zero with no IGST charged.

This page is reviewed by CA Tirumalesh. For high-value or unusual transactions, confirm with the latest CBIC notification or consult a chartered accountant before invoicing.

Create an invoice with this code → See all items at 5% →

Related codes from Pulp of wood

47071000
Recovered (waste and scrap) paper or paperboard - unbleached kraft pap
5%
47072000
Recovered (waste and scrap) paper or paperboard - other paper or paper
5%
47079000
Recovered (waste and scrap) paper or paperboard - other, including uns
5%
47010000
Mechanical wood pulp
5%
47020000
Chemical wood pulp, dissolving grades
18%

Frequently asked questions

What is HSN Code 47073000?
HSN Code 47073000 is the official Harmonized System of Nomenclature code for Recovered (waste and scrap) paper or paperboard - paper or paperboard made mainly of mechanical pulp (for example, newsp, as per the CBIC GST rate schedule.
What is the GST rate for HSN Code 47073000?
HSN Code 47073000 attracts GST at 5% (IGST). For intra-state supplies, this is split as CGST 2.5% + SGST 2.5%. As per Notification No. 9/2025 - Central Tax (Rate).
Which chapter does HSN Code 47073000 belong to?
HSN Code 47073000 falls under Chapter 47 -- Pulp of wood of the GST tariff.
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