- Section 09 – Wood And Articles Of Wood; Wood Charcoal; Cork And Articles Of Cork; Manufactures Of Straw, Of Esparto Or Of Other Plaiting Materials; Basketware And Wickerwork
- Chapter 44 – Wood and articles of wood; wood charcoal
- Sub-Chapters under Chapter 44
- Case Laws Related to Chapter 44
- Important Disclaimer
44 HSN Code: Wood and Articles of Wood; Wood Charcoal
HSN Chapter 44 represents Wood and Articles of Wood; Wood Charcoal under GST classification. This code helps businesses identify Wood and Articles of Wood; Wood Charcoal correctly for billing, taxation, and trade purposes. With HSN Chapter 44, companies can avoid errors in invoices, simplify compliance, and enable hassle-free import/export of Wood and Articles of Wood; Wood Charcoal.
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Sub Chapters under HSN Chapter 44
Following Sub Chapters fall under HSN Chapter 44:
| Sub Chapter | New GST Rate | Old GST Rate | Description |
|---|---|---|---|
| 5% | 5% | Fuel wood, in logs, in billets, in twigs, in faggots or in similar forms; wood in chips or particles; sawdust and wood waste and scrap, whether or not agglomerated in logs, briquettes, pellets or similar forms | |
| 0% | 0% | Wood charcoal (including shell or nut charcoal), whether or not agglomerated | |
| 18% | 18% | Wood in the rough, whether or not stripped of bark or sapwood, or roughly squared | |
| 0% | 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; chipwood and the like | |
| 5% | 12% | Wood wool; wood flour | |
| 5% | 12% | Railway or tramway sleepers (crossties) of wood | |
| 18% | 18% | Wood sawn or chipped lengthwise, sliced or peeled, whether or not planed, sanded or end-jointed, of a thickness exceeding 6 mm | |
| 5% | 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 | |
| 5% | 12% | 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 | |
| 18% | 18% | Particle board, oriented strand board (osb) and similar board (for example, waferboard) of wood or other ligneous materials, whether or not agglomerated with resins or other organic binding substances | |
| 18% | 18% | Fibre board of wood or other ligneous materials, whether or not bonded with resins or other organic substances | |
| 18% | 18% | Plywood, veneered panels and similar laminated wood | |
| 18% | 18% | Densified wood, in blocks, plates, strips, or profile shapes | |
| 5% | 12% | Wooden frames for paintings, photographs, mirrors or similar objects | |
| 5% | 12% | Packing cases, boxes, crates, drums and similar packings, of wood; cable-drums of wood; pallets, box pallets and other load boards, of wood; pallet collars of wood | |
| 5% | 12% | Casks, barrels, vats, tubs and other coopers’ products and parts thereof, of wood, including staves | |
| 5% | 5% | Tools, tool bodies, tool handles, broom or brush bodies and handles, of wood; boot or shoe lasts and trees, of wood | |
| 5% | 12% | Builders’ joinery and carpentry of wood, including cellular wood panels, assembled flooring panels, shingles and shakes | |
| 5% | 12% | Tableware and kitchenware, of wood | |
| 5% | 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 | |
| 5% | 12% | Idols made of wood |
Fuel wood, in logs, in billets, in twigs, in faggots or in similar forms; wood in chips or particles; sawdust and wood waste and scrap, whether or not agglomerated in logs, briquettes, pellets or similar forms
Wood charcoal (including shell or nut charcoal), whether or not agglomerated
Wood in the rough, whether or not stripped of bark or sapwood, or roughly squared
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; chipwood and the like
Wood sawn or chipped lengthwise, sliced or peeled, whether or not planed, sanded or end-jointed, of a thickness exceeding 6 mm
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
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
Particle board, oriented strand board (osb) and similar board (for example, waferboard) of wood or other ligneous materials, whether or not agglomerated with resins or other organic binding substances
Fibre board of wood or other ligneous materials, whether or not bonded with resins or other organic substances
Plywood, veneered panels and similar laminated wood
Densified wood, in blocks, plates, strips, or profile shapes
Wooden frames for paintings, photographs, mirrors or similar objects
Packing cases, boxes, crates, drums and similar packings, of wood; cable-drums of wood; pallets, box pallets and other load boards, of wood; pallet collars of wood
Casks, barrels, vats, tubs and other coopers’ products and parts thereof, of wood, including staves
Tools, tool bodies, tool handles, broom or brush bodies and handles, of wood; boot or shoe lasts and trees, of wood
Builders’ joinery and carpentry of wood, including cellular wood panels, assembled flooring panels, shingles and shakes
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
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Case Laws Related to Chapter 44
| Order Number | Description |
|---|---|
| Gogineni Mohan Krishna (AAR (Authority For Advance Ruling), Telangana) | |
| Sri Venkateswara Traders (AAR (Authority For Advance Ruling), Andhra Pradesh) | |
| Ashok Kumar Patel (AAR (Authority For Advance Ruling), Madhya Pradesh) | |
| Shri Venugopal Celia, Mr. Sanjay Mehta (Naa (National Anti Profiteering Authority), ) | |
| Nueclear Healthcare Limited (AAR (Authority For Advance Ruling), Maharashtra) | |
| Sh. Rahul Kumar (Naa (National Anti Profiteering Authority), ) | |
| Sh. Darshan Joshi, Director General Of Anti-profiteering And Other (Naa (National Anti Profiteering Authority), ) | |
| Tool & Gage Co. (AAR (Authority For Advance Ruling), Uttar Pradesh) | |
| Sri. N.C. Varghese (AAR (Authority For Advance Ruling), Kerala) | |
| Shashi Metals Private Ltd. (AAR (Authority For Advance Ruling), Uttar Pradesh) | |
| Prag Polymers (AAR (Authority For Advance Ruling), Uttar Pradesh) | |
| Sharda Timber (AAR (Authority For Advance Ruling), Uttarakhand) | |
| Acrymold (AAR (Authority For Advance Ruling), Maharashtra) | |
| Parvatiya Plywood (P) Ltd. (AAR (Authority For Advance Ruling), Uttarakhand) | |
| Shree Rajarajeshwari & Co. (AAR (Authority For Advance Ruling), Karnataka) | |
| Ashima Dyecot Pvt. Ltd. (AAR (Authority For Advance Ruling), Gujarat) | |
| Sh. Puneet Bansal & Ms. Vanita Bansal (Naa (National Anti Profiteering Authority), ) | |
| Autometers Alliance Pvt. Ltd. (AAR (Authority For Advance Ruling), Uttar Pradesh) | |
| Patanjali Ayurved Ltd. (AAR (Authority For Advance Ruling), Uttarakhand) | |
| Prag Polymers (AAR (Authority For Advance Ruling), Uttar Pradesh) | |
| Penguin Trading And Agencies Limited (AAAR (Appellate Authority For Advance Ruling), Odisha) | |
| Director General Of Anti-profiteering, Central Board Of Indirect Taxes & Customs (Naa (National Anti Profiteering Authority), ) | |
| V Pac Cartons India Pvt Ltd. (AAR (Authority For Advance Ruling), Karnataka) | |
| Ragu Packaging (AAR (Authority For Advance Ruling), Karnataka) | |
| Gujarat Raffia Industries Limited (AAR (Authority For Advance Ruling), Gujarat) | |
| M/S. Prayagraj Dyeing & Printing Mills Pvt. Ltd. (AAR (Authority For Advance Ruling), Gujarat) | |
| Ekam, (Prop. Vinay Singh Rawat) (AAR (Authority For Advance Ruling), Rajasthan) | |
| M/S Jay Ambey (AAR (Authority For Advance Ruling), Gujarat) | |
| Cummins India Limited (AAR (Authority For Advance Ruling), Maharashtra) | |
| I-tech Plast India Pvt. Ltd (AAR (Authority For Advance Ruling), Gujarat) | |
| Concord Control Systems Private Limited (AAAR (Appellate Authority For Advance Ruling), Uttar Pradesh) | |
| Sarkar Holdings Pvt. Ltd. (Kerala High Court, Kerala) | |
| Sunil Kumar Gehlot (AAR (Authority For Advance Ruling), Rajasthan) | |
| Air Control And Chemical Engineering Co. Ltd (AAR (Authority For Advance Ruling), Gujarat) | |
| M/S. Divisional Forest Officer, Logging Division (AAR (Authority For Advance Ruling), Andhra Pradesh) | |
| Prag Polymers (AAAR (Appellate Authority For Advance Ruling), Uttar Pradesh) | |
| Shradha Polymats (AAR (Authority For Advance Ruling), Maharashtra) | |
| M/S. Bharat Electronics Limited (AAR (Authority For Advance Ruling), Karnataka) | |
| Kohinoor Woods (AAR (Authority For Advance Ruling), Karnataka) | |
| M/S. Papaka Herbs & Spices Private Ltd. (AAR (Authority For Advance Ruling), Tamil Nadu) | |
| West Coast Paper Mills Ltd. (AAR (Authority For Advance Ruling), Karnataka) | |
| M/S. Saint-gobain India Private Limited (AAR (Authority For Advance Ruling), Maharashtra) |
Gogineni Mohan Krishna (AAR (Authority For Advance Ruling), Telangana)
Sri Venkateswara Traders (AAR (Authority For Advance Ruling), Andhra Pradesh)
Ashok Kumar Patel (AAR (Authority For Advance Ruling), Madhya Pradesh)
Shri Venugopal Celia, Mr. Sanjay Mehta (Naa (National Anti Profiteering Authority), )
Nueclear Healthcare Limited (AAR (Authority For Advance Ruling), Maharashtra)
Sh. Rahul Kumar (Naa (National Anti Profiteering Authority), )
Sh. Darshan Joshi, Director General Of Anti-profiteering And Other (Naa (National Anti Profiteering Authority), )
Tool & Gage Co. (AAR (Authority For Advance Ruling), Uttar Pradesh)
Sri. N.C. Varghese (AAR (Authority For Advance Ruling), Kerala)
Shashi Metals Private Ltd. (AAR (Authority For Advance Ruling), Uttar Pradesh)
Prag Polymers (AAR (Authority For Advance Ruling), Uttar Pradesh)
Sharda Timber (AAR (Authority For Advance Ruling), Uttarakhand)
Acrymold (AAR (Authority For Advance Ruling), Maharashtra)
Parvatiya Plywood (P) Ltd. (AAR (Authority For Advance Ruling), Uttarakhand)
Shree Rajarajeshwari & Co. (AAR (Authority For Advance Ruling), Karnataka)
Ashima Dyecot Pvt. Ltd. (AAR (Authority For Advance Ruling), Gujarat)
Sh. Puneet Bansal & Ms. Vanita Bansal (Naa (National Anti Profiteering Authority), )
Autometers Alliance Pvt. Ltd. (AAR (Authority For Advance Ruling), Uttar Pradesh)
Patanjali Ayurved Ltd. (AAR (Authority For Advance Ruling), Uttarakhand)
Prag Polymers (AAR (Authority For Advance Ruling), Uttar Pradesh)
Penguin Trading And Agencies Limited (AAAR (Appellate Authority For Advance Ruling), Odisha)
Director General Of Anti-profiteering, Central Board Of Indirect Taxes & Customs (Naa (National Anti Profiteering Authority), )
V Pac Cartons India Pvt Ltd. (AAR (Authority For Advance Ruling), Karnataka)
Ragu Packaging (AAR (Authority For Advance Ruling), Karnataka)
Gujarat Raffia Industries Limited (AAR (Authority For Advance Ruling), Gujarat)
M/S. Prayagraj Dyeing & Printing Mills Pvt. Ltd. (AAR (Authority For Advance Ruling), Gujarat)
Ekam, (Prop. Vinay Singh Rawat) (AAR (Authority For Advance Ruling), Rajasthan)
M/S Jay Ambey (AAR (Authority For Advance Ruling), Gujarat)
Cummins India Limited (AAR (Authority For Advance Ruling), Maharashtra)
I-tech Plast India Pvt. Ltd (AAR (Authority For Advance Ruling), Gujarat)
Concord Control Systems Private Limited (AAAR (Appellate Authority For Advance Ruling), Uttar Pradesh)
Sarkar Holdings Pvt. Ltd. (Kerala High Court, Kerala)
Sunil Kumar Gehlot (AAR (Authority For Advance Ruling), Rajasthan)
Air Control And Chemical Engineering Co. Ltd (AAR (Authority For Advance Ruling), Gujarat)
M/S. Divisional Forest Officer, Logging Division (AAR (Authority For Advance Ruling), Andhra Pradesh)
Prag Polymers (AAAR (Appellate Authority For Advance Ruling), Uttar Pradesh)
Shradha Polymats (AAR (Authority For Advance Ruling), Maharashtra)
M/S. Bharat Electronics Limited (AAR (Authority For Advance Ruling), Karnataka)
Kohinoor Woods (AAR (Authority For Advance Ruling), Karnataka)
M/S. Papaka Herbs & Spices Private Ltd. (AAR (Authority For Advance Ruling), Tamil Nadu)
West Coast Paper Mills Ltd. (AAR (Authority For Advance Ruling), Karnataka)
M/S. Saint-gobain India Private Limited (AAR (Authority For Advance Ruling), Maharashtra)
Important Disclaimer
The above does not constitute professional advice or a formal recommendation. We recommend consulting a professional tax consultant before acting on the information contained in this piece of content.