Chapter 47 of the GST framework covers Pulp Of Wood Or Of Other Fibr, and HSN Code 47010000 specifically identifies Mechanical Wood Pulp for taxation purposes. This classification is mandatory for all businesses engaged in the supply of Mechanical Wood Pulp. Tax rates applicable include CGST at 0.06, SGST/UTGST at 0.06, and IGST at 0.12 for interstate movements. The standard unit of measurement is kg..
HSN Codes under Chapter 47 – Pulp Of Wood Or Of Other Fibr
Below are related HSN codes from Chapter 47 – Pulp Of Wood Or Of Other Fibr for your reference:
| Chapter | HSN Code | Description | CGST | SGST/UTGST | IGST |
|---|---|---|---|---|---|
| Pulp Of Wood Or Of Other Fibr... | 47020000 | Chemical Wood Pulp, Dissolving Grades | 0.06 | 0.06 | 0.12 |
| Pulp Of Wood Or Of Other Fibr... | 47031100 | Chemical Wood Pulp, Soda Or Sulphate, Otherthan Di... | 0.06 | 0.06 | 0.12 |
| Pulp Of Wood Or Of Other Fibr... | 47031900 | Chemical Wood Pulp, Soda Or Sulphate, Otherthan Di... | 0.06 | 0.06 | 0.12 |
| Pulp Of Wood Or Of Other Fibr... | 47032100 | Chemical Wood Pulp, Soda Or Sulphate, Otherthan Di... | 0.06 | 0.06 | 0.12 |
| Pulp Of Wood Or Of Other Fibr... | 47032900 | Chemical Wood Pulp, Soda Or Sulphate, Otherthan Di... | 0.06 | 0.06 | 0.12 |
| Pulp Of Wood Or Of Other Fibr... | 47041100 | Chemical Wood Pulp, Sulphite, Other Than Dissolvin... | 0.06 | 0.06 | 0.12 |
| Pulp Of Wood Or Of Other Fibr... | 47041900 | Chemical Wood Pulp, Sulphite, Other Than Dissolvin... | 0.06 | 0.06 | 0.12 |
| Pulp Of Wood Or Of Other Fibr... | 47042100 | Chemical Wood Pulp, Sulphite, Other Than Dissolvin... | 0.06 | 0.06 | 0.12 |
| Pulp Of Wood Or Of Other Fibr... | 47042900 | Chemical Wood Pulp, Sulphite, Other Than Dissolvin... | 0.06 | 0.06 | 0.12 |
| Pulp Of Wood Or Of Other Fibr... | 47050000 | Wood Pulp Obtained By A Combination Of Mechanical ... | 0.06 | 0.06 | 0.12 |
GST Rates for HSN 47010000
Goods classified as Mechanical Wood Pulp under HSN 47010000 are taxed based on transaction type. Local sales attract CGST at 0.06 plus SGST/UTGST at 0.06. For supplies crossing state boundaries, IGST at 0.12 applies. Documentation must reflect kg. as the measurement standard for Chapter 47 – Pulp Of Wood Or Of Other Fibr products.
Who Should Use HSN Code 47010000?
Manufacturers, wholesalers, retailers, and exporters dealing in Mechanical Wood Pulp are required to mention HSN 47010000 on all tax documents. This classification under Pulp Of Wood Or Of Other Fibr applies to businesses of all sizes operating within Chapter 47. Proper usage ensures accurate return filing and audit compliance.
Business Registration Requirements
Starting a business involving Mechanical Wood Pulp? GST registration is mandatory for collecting and remitting taxes on HSN 47010000 goods. Companies planning international trade within Pulp Of Wood Or Of Other Fibr must obtain an Import Export Code. Exporters need AD Code registration for receiving foreign payments. New entrepreneurs should complete company registration before pursuing trade-specific approvals.
Why Correct Classification Matters
Using HSN Code 47010000 accurately for Mechanical Wood Pulp avoids compliance issues and facilitates credit claims. Monitor changes to 0.06, 0.06, and 0.12 rates for Chapter 47 – Pulp Of Wood Or Of Other Fibr to maintain accurate filings and smooth business operations.
Frequently Asked Questions (FAQs)
The number of HSN digits depends on your annual turnover. Businesses with turnover above Rs 5 crore must mention 6 digits, while others may use 4 digits. Always use the complete HSN 47010000 for accurate classification of Mechanical Wood Pulp.
Yes, registered businesses can claim input tax credit on Mechanical Wood Pulp purchases made under HSN 47010000. Ensure your supplier mentions correct HSN code and GST rates (0.06, 0.06) on the invoice.
CGST at 0.06 plus SGST/UTGST at 0.06 applies when Mechanical Wood Pulp is sold within the same state. IGST at 0.12 is charged when goods move across state borders or are imported.
No, Import Export Code is only required if you plan to import or export Mechanical Wood Pulp internationally. For domestic trade within Pulp Of Wood Or Of Other Fibr, GST registration is sufficient.