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| Rates (%) | Products Description | HSN Codes | Export and Import HSN Codes |
|---|---|---|---|
| 12% | Mechanical wood pulp | 4701 | 47010000 |
| 12% | Chemical wood pulp, dissolving grades | 4702 | 47020000 |
| 12% | Chemical wood pulp, soda or sulphate, other than dissolving grades | 4703 | 47031100, 47031900, 47032100, 47032900 |
| 12% | Chemical wood pulp, sulphite, other than dissolving grades | 4704 | 47041100, 47041900, 47042100, 47042900 |
| 12% | Wood pulp obtained by a combination of mechanical and chemical pulping processes | 4705 | 47050000 |
| 12% | Pulps of fibres derived from recovered (waste and scrap) paper or paperboard or of other fibrous cellulosic material | 4706 | 47061000, 47062000, 47063000, 47069100, 47069200, 47069300 |
| 5% | Recovered waste or scrap of paper or paperboard | 4707 | 47071000, 47072000, 47073000, 47079000 |