GST e-Books
GST Act & Rules
GST Rates Compendium
Classification of Goods and Services

GST e-Library
Subscription single-user
Subscription multi-user
GST News
GST Calendar
GST Case Laws
GST Notifications
GST Act / Rules
GST Rates
GST Set-off Calculator
GST Forms
Full Site Search
Classification (Chapters)
Classification (Search)
E-way Bill
Finance Bill

TaxReply India Pvt Ltd.
TM
Free GST updates via...
twitter
8130462634

Classification of Goods and Services

(The First Schedule To The Customs Tariff Act, 1975)

Chapter 47

Print

Pulp of wood or of other fibrous cellulosic material; recovered (waste and scrap) paper or paperboardpaper and paperboard and articles thereof


NOTE :

For the purposes of heading 4702, the expression "chemical wood pulp, dissolving grades" means chemical wood pulp having by weight an insoluble fraction of 92% or more for soda or sulphate wood pulp or of 88% or more for sulphite wood pulp after one hour in a caustic soda solution containing 18% sodium hydroxide (NaOH) at 20oC, and for sulphite wood pulp an ash content that does not exceed 0.15% by weight .