4706

HSN Code 4706: GST Rate & Description

Pulps of fibres derived from recovered (waste and scrap) paper or paperboard or of other fibrous cellulosic material
HSN Chapter 47 — Pulp & Paper 4-digit code 12% GST
Parent codes: 47 — Pulp of wood or of other fibrous cellulo…
GST Rate Breakdown
CGST
6%
SGST / UTGST
6%
IGST
12%

CGST+SGST apply to intra-state transactions. IGST applies to inter-state and imports. Cess may apply additionally for certain goods.

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6 Sub-codes under 4706
470610 Cotton linters pulp 470620 Pulps of fibres derived from recovered (waste and… 470630 Other, of bamboo 470691 Mechanical 470692 Chemical 470693 Obtained by a combination of mechanical and chemic…
All HSN codes in Chapter 47 — Pulp & Paper (7 codes)
4701 Mechanical wood pulp 4702 Chemical wood pulp, dissolving grades 4703 Chemical wood pulp, soda or sulphate, other than… 4704 Chemical wood pulp, sulphite, other than dissolv… 4705 Wood pulp obtained by a combination of mechanica… 4706 Pulps of fibres derived from recovered (waste an… 4707 Recovered (waste and scrap) paper or paperboard

About HSN Code 4706

HSN code 4706 is a 4-digit Harmonized System of Nomenclature (HSN) code used in India for GST classification. It covers: Pulps of fibres derived from recovered (waste and scrap) paper or paperboard or of other fibrous cellulosic material.

This code falls under Chapter 47 (Pulp & Paper) of the Indian GST tariff. The applicable GST rate is 12% (CGST 6% + SGST 6% for intra-state, or IGST 12% for inter-state transactions).

Who needs this code? Any GST-registered business supplying goods classified under this HSN code must quote it on their tax invoices. Turnover above ₹5 crore requires 6-digit codes; exporters must use 8-digit HSN codes.

Frequently Asked Questions

What is HSN code 4706?
HSN 4706 refers to: Pulps of fibres derived from recovered (waste and scrap) paper or paperboard or of other fibrous cellulosic material. It belongs to Chapter 47 (Pulp & Paper) of the GST tariff.
What is the GST rate for HSN code 4706?
The GST rate for HSN code 4706 is 12% — CGST 6% + SGST 6% for intra-state, or IGST 12% for inter-state supply.
Is HSN code 4706 mandatory on invoices?
Yes. If your business supplies goods/services under this code, you must quote the HSN/SAC code on GST invoices. Businesses with turnover below ₹5 crore use 4-digit HSN; above ₹5 crore use 6-digit; exporters use 8-digit.
What chapter does HSN code 4706 belong to?
HSN code 4706 belongs to Chapter 47 of the GST tariff, which covers Pulp & Paper.