HSN Code & GST Rate for Wood products & Wood charcoal - Chapter 44

Rates (%) Products Description HSN Codes Export and Import HSN Codes
NIL Firewood or fuel wood 4401 440111, 440112, 44011110, 44011190, 44011210, 44011290, 44011010, 44011090, 44012100, 44012200, 44013100, 44013900
5% Wood in chips or particles; sawdust and wood waste and scrap, whether or not agglomerated in logs, briquettes, pellets or similar forms 4401 440111, 440112, 44011110, 44011190, 44011210, 44011290, 44011010, 44011090, 44012100, 44012200, 44013100, 44013900
18% Wood in the rough 4403 440321, 440322, 440323, 440324, 440325, 440326, 44031100, 44031200, 44032110, 44032120, 44032190, 44032210, 44032220, 44032290, 44032310, 44032320, 44032390, 44032410, 44032420, 44032490, 44032510, 44032520, 44032590, 44032610, 44032620, 44032690, 44034100, 44039400, 44039500, 44039600, 44039700, 44039800, 44039921, 44031000, 44032010, 44032020, 44032090, 44034100, 44034910, 44034990, 44039100, 44039200, 44039911, 44039912, 44039913, 44039914, 44039915, 44039916, 44039917, 44039918, 44039919, 44039921, 44039922, 44039923, 44039924, 44039925, 44039926, 44039927, 44039928, 44039929
12% Hoopwood; split poles; piles, pickets and stakes of wood, pointed but not sawn lengthwise; wooden sticks, roughly trimmed but not turned, bent or otherwise worked, suitable for the manufacture of walking sticks, umbrellas, tool handles or the like 4404 44041000, 44042010, 44042020, 44042090
12% Wood wool; wood flour 4405 44050000
12% Railway or tramway sleepers (crossties) of wood 4406 44061100, 44061200, 44069100, 44069200, 44061000, 44069000
18% Wood sawn or chipped 4407 440719, 44071100, 44071200, 44071910, 44071990, 44072100, 44079700, 44071010, 44071020, 44071090, 44072100, 44072200, 44072500, 44072600, 44072700, 44072800, 44072910, 44072990, 44079100, 44079200, 44079300, 44079400, 44079500, 44079910, 44079920, 44079990
12% Sheets for veneering (including those obtained by slicing laminated wood), for plywood or for similar laminated wood and other wood, sawn lengthwise, sliced or peeled, whether or not planed, sanded, spliced or end-jointed, of a thickness not exceeding 6 mm [for match splints] 4408 44081010, 44081020, 44081030, 44081090, 44083110, 44083120, 44083130, 44083190, 44083910, 44083920, 44083930, 44083990, 44089010, 44089020, 44089090
18% Sheets for veneering (including those obtained by slicing laminated wood), for plywood or for similar laminated wood and other wood, sawn lengthwise, sliced or peeled, whether or not planed, sanded, spliced or end-jointed, of a thickness not exceeding 6 mm [other than for match splints] 4408 44081010, 44081020, 44081030, 44081090, 44083110, 44083120, 44083130, 44083190, 44083910, 44083920, 44083930, 44083990, 44089010, 44089020, 44089090
18% Wood (including strips and friezes for parquet flooring, not assembled) continuously shaped (tongued, grooved, rebated, chamfered, v-jointed, beaded, moulded, rounded or the like) along any of its edges or faces, whether or not planed, sanded or end-jointed [other than bamboo flooring inserted on 27/07/2018] 4409 44091010, 44091020, 44091090, 44092110, 44092910, 44092920, 44092990
12% Bamboo flooring 4409 4409
18% Particle board, Oriented Strand Board (OSB) and similar board (for example, wafer board) of wood or other ligneous materials, whether or not agglomerated with resins or other organic binding substances, other than specified boards 4410 44101110, 44101120, 44101130, 44101190, 44101210, 44101290, 44101900, 44109010, 44109020, 44109030, 44109090
18 Fibre board of wood or other ligneous materials, whether or not bonded with resins or other organic substances, other than specified boards 4411 44111200, 44111300, 44111400
18 Plywood, veneered panels and similar laminated wood 4412 441234, 441239, 44123310, 44123320, 44123330, 44123340, 44123390, 44123410, 44123420, 44123430, 44123440, 44123490, 44123910, 44123920, 44123930, 44123940, 44123990, 44121000, 44121231, 44123110, 44123120, 44123130, 44123140, 44123150, 44123190, 44123210, 44123220, 44123230, 44123240, 44123290, 44123910, 44123920, 44123930, 44123940, 44123990, 44129400, 44129910, 44129920, 44129930, 44129940, 44129990
18% Densified wood, in blocks, plates, strips, or profile shapes 4413 44130000
18% Wooden frames for paintings, photographs, mirrors or similar objects 4414 44140000
12% Carved wood products, art ware/decorative articles of wood (including inlay work, casks, barrel, vats) 4416
12% Tools, tool bodies, tool handles, broom or brush bodies and handles, of wood; boot or shoe lasts and trees, of wood 4417 44170000
18% Builders’ joinery and carpentry of wood, including cellular wood panels, assembled flooring panels, shingles and shakes 4418 44187300, 44187400, 44187500, 44187900, 44189100, 44189900, 44181000, 44182010, 44182020, 44182090, 44184000, 44185000, 44186000, 44187100, 44187200, 44187900, 44189000
12% Tableware and Kitchenware of wood 4419 441990, 44191100, 44191200, 44191900, 44199010, 44199020, 44199090, 44190010, 44190020
12% Wood marquetry and inlaid wood; caskets and cases for jewellery or cutlery, and similar articles, of wood; statuettes and other ornaments, of wood; wooden articles of furniture not falling in Chapter 94 4420 44201000, 44209010, 44209090
12% Statuettes & other ornaments of wood, wood marquetry & inlay, jewellery box, wood lathe and lacquer work [including lathe and lacquer work, ambadi sisal craft] 4420
12% Other articles of wood; such as clothes hangers, Spools, cops, bobbins, sewing thread reels and the like of turned wood for various textile machinery, Match splints, Pencil slats, Parts of wood, namely oars, paddles and rudders for ships, boats and other similar floating structures, Parts of domestic decorative articles used as tableware and kitchenware [other than Wood paving blocks, articles of densified wood not elsewhere included or specified, Parts of domestic decorative articles used as tableware and kitchenware] 4421 442191, 442199, 44219111, 44219119, 44219120, 44219130, 44219140, 44219150, 44219160, 44219170, 44219190, 44219911, 44219912, 44219913, 44219914, 44219919, 44219920, 44219930, 44219940, 44219950, 44219960, 44219970, 44219990, 44211000, 44219011, 44219012, 44219013, 44219014, 44219019, 44219020, 44219030, 44219040, 44219050, 44219060, 44219070, 44219090
18% Wood paving blocks, articles of densified wood not elsewhere included or specified, Parts of domestic decorative articles used as tableware and kitchenware 4421 442191, 442199, 44219111, 44219119, 44219120, 44219130, 44219140, 44219150, 44219160, 44219170, 44219190, 44219911, 44219912, 44219913, 44219914, 44219919, 44219920, 44219930, 44219940, 44219950, 44219960, 44219970, 44219990, 44211000, 44219011, 44219012, 44219013, 44219014, 44219019, 44219020, 44219030, 44219040, 44219050, 44219060, 44219070, 44219090
12% Carved wood products, art ware/decorative articles of wood (including inlay work, casks, barrel, vats) 4421 44219990
12% Idols of wood 44
NIL Wood charcoal (including shell or nut charcoal), whether or not agglomerated 4402
12% The following goods, namely: — a. Cement Bonded Particle Board; b. Jute Particle Board; c. Rice Husk Board; d. Glass-fibre Reinforced Gypsum Board (GRG) e. Sisal-fibre Boards; f. Bagasse Board; and g. Cotton Stalk Particle Board h. Particle/fibre board manufactured from agricultural crop residues 44
NIL Deities made of stone, marble or wood 44

Disclaimer

The HSN codes and rates have been arranged as per the best of authors understanding and are subject to periodical updates as per the law for the time being in force. It does not constitute professional advice or a formal recommendation. While due care has been taken in preparing this content, the existence of mistakes and omissions herein is not ruled out. Tax2win will not be held responsible for any loss or damage of any kind arising out of any inaccurate or incomplete information in this document.

CA Abhishek Soni

Abhishek Soni is a Chartered Accountant by profession & entrepreneur by passion. He is the co-founder & CEO of Tax2Win.in. Tax2win is amongst the top 25 emerging startups of Asia and authorized ERI by the Income Tax Department. In the past, he worked in EY and comes with wide industry experience from telecom, retail to manufacturing to entertainment where he has handled various national and international assignments.