Tax payable for wood pulp, fibrous cellulosic material, waste and scrap paper as GST in India

GST on waste and scrap paper, wood pulp, fibrous cellulosic material

Click here to know GST exempted list


Wood pulp, fibrous cellulosic material, waste and scrap paper etc. falls under HSN code chapter 47 of GST commodity tariff schedule.  The details about GST rate changes on sale of wood pulp, fibrous cellulosic material, waste and scrap paper etc. are being updated here.  The notification changes on exemptions on GST on sale of wood pulp, fibrous cellulosic material, waste and scrap paper etc. And other circulars related to GST on wood pulp, fibrous cellulosic material, waste and scrap paper are updated in this website.


Update on 18th May, 2017: GST rates on goods



All goods 1. GST HSN chapter code 4701 Mechanical wood pulp.

2. GST HSN chapter code 4702 Chemical wood pulp, dissolving grades.

3. GST HSN chapter code 4703 Chemical wood pulp, soda or sulphate, other than dissolving grades.

4. GST HSN chapter code 4704 Chemical wood pulp, sulphite, other than dissolving grades.

 5. GST HSN chapter code 4705 Wood pulp obtained by a combination of mechanical and chemical pulping processes.

6. GST HSN chapter code 4706 Pulps of fibres derived from recovered (waste and scrap) paper or paperboard or of other fibrous cellulosic material.

 7. GST HSN chapter code 4707 Recovered (waste and scrap) paper or paperboard.]

Reduced GST Rates on 06th October, 2017

                                                                    earlier rate       new rate

4707          Paper waste or scrap                      12%             5%

Tax payable for wood pulp, fibrous cellulosic material, waste and scrap paper as GST in India

GST is expected to be imposed on wood pulp business, fibrous cellulosic material, waste and scrap pater.


Goods and Service Tax (GST) rate tariff in India is designed in 6 categories of goods and services.  Four main GST rate slabs framed with Essential goods and services, Standard goods and services and luxury goods and services with 5%, 12%, 18% and 28% respectively.  Commonly used Goods and Services at 5%, Standard Goods and Services fall under 1st slab at 12%, Standard Goods and Services fall under 2nd Slab at 18% and Special category of Goods and Services including luxury - 28%.   The most essential goods and services attract nil rate of GST under Exempted Categories.     Luxury goods and services and certain specific goods and services   attract additional cess than 28% GST.  


GST rate payable for goods or service, click here

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GST for textile articles, laminated textile fabrics, impregnated or coated textile fabrics, textile articles 

GST rate tariff for Crocheted fabrics and knitted fabrics 

GST for knitted or crocheted clothing accessories, articles of apparels. 

Tariff rate of GST for articles of not knitted or not crocheted apparel and clothing 

GST rate for made up textile articles, clothing and worn textiles, sets 

GST for Gaiters, Footwear parts, gaiter parts, footwear 

Procedure of Authority and Appellate Authority

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Sums due to be paid notwithstanding appeal, of CGST Act, 2017 

Penalty for certain offences, CGST Act, 2017 

Fine for failure to furnish statistics, CGST Act, 2017 

CGST Act, 2017 Detention, seizure and release of goods and conveyances in transit 

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GST refund for deemed exporters

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Central Tax Notification No 47 of 2017 dt 18th October, 2017 under GST

Union territory tax Notification No. 16 of 2017 DT 13th October, 2017, GST

Integrated Tax Notification No. 11 of 2017 DT 13th October, 2017, GST

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The above information about GST rate on commodities under HSN code mentioned above commonly clarifies on questions explained under:

Goods and Service Tax slab on waste and scrap of paper or paperboard in India

GST slab on chemical wood pulp, soda or sulfate, not dizzily gr

GST slab rate on chemical wood pulp, sulfite, not dissolving grades

Slab GST on semi chemical wood pulp

Rate of GST slab on chemical wood pulp, dissolving grades

Tax of GST on pulps of fibrous cellulosic material

GST expenses on mechanical wood pulp



Puneet Wadhwa: Dear All, Let's us assume that we have a duty free stock of paper as on 30.06.2017, from 01.07.2017 wastage occur , So my question is Whether duty forgone will paid @ 6% (old rate) or we have to pay IGST @12%?) at the time of sale of wastage ?

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