Chapter 44: Wood and Articles of Wood; Wood Charcoal HSN Code

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  • calculateSection 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

  • calculateChapter 44

    Wood and articles of wood; wood charcoal

Sub Chapters under Wood and Articles of Wood; Wood Charcoal

The following Sub Chapters fall under HSN Chapter 44:

Sub Chapter
New GST Rate
Old GST Rate
Description
Sub Chapter
4401
New GST Rate
5%
Old GST Rate
5%
Description
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
Sub Chapter
4402
New GST Rate
0%
Old GST Rate
0%
Description
Wood charcoal (including shell or nut charcoal), whether or not agglomerated
Sub Chapter
4403
New GST Rate
18%
Old GST Rate
18%
Description
Wood in the rough, whether or not stripped of bark or sapwood, or roughly squared
Sub Chapter
4404
New GST Rate
0%
Old GST Rate
12%
Description
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
Sub Chapter
4405
New GST Rate
5%
Old GST Rate
12%
Description
Wood wool; wood flour
Sub Chapter
4406
New GST Rate
5%
Old GST Rate
12%
Description
Railway or tramway sleepers (crossties) of wood
Sub Chapter
4407
New GST Rate
18%
Old GST Rate
18%
Description
Wood sawn or chipped lengthwise, sliced or peeled, whether or not planed, sanded or end-jointed, of a thickness exceeding 6 mm
Sub Chapter
4408
New GST Rate
5%
Old GST Rate
12%
Description
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
Sub Chapter
4409
New GST Rate
5%
Old GST Rate
12%
Description
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
Sub Chapter
4410
New GST Rate
18%
Old GST Rate
18%
Description
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
Sub Chapter
4411
New GST Rate
18%
Old GST Rate
18%
Description
Fibre board of wood or other ligneous materials, whether or not bonded with resins or other organic substances
Sub Chapter
4412
New GST Rate
18%
Old GST Rate
18%
Description
Plywood, veneered panels and similar laminated wood
Sub Chapter
4413
New GST Rate
18%
Old GST Rate
18%
Description
Densified wood, in blocks, plates, strips, or profile shapes
Sub Chapter
4414
New GST Rate
5%
Old GST Rate
12%
Description
Wooden frames for paintings, photographs, mirrors or similar objects
Sub Chapter
4415
New GST Rate
5%
Old GST Rate
12%
Description
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
Sub Chapter
4416
New GST Rate
5%
Old GST Rate
12%
Description
Casks, barrels, vats, tubs and other coopers’ products and parts thereof, of wood, including staves
Sub Chapter
4417
New GST Rate
5%
Old GST Rate
5%
Description
Tools, tool bodies, tool handles, broom or brush bodies and handles, of wood; boot or shoe lasts and trees, of wood
Sub Chapter
4418
New GST Rate
5%
Old GST Rate
12%
Description
Builders’ joinery and carpentry of wood, including cellular wood panels, assembled flooring panels, shingles and shakes
Sub Chapter
4419
New GST Rate
5%
Old GST Rate
12%
Description
Tableware and kitchenware, of wood
Sub Chapter
4420
New GST Rate
5%
Old GST Rate
12%
Description
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
Sub Chapter
4421
New GST Rate
5%
Old GST Rate
12%
Description
Idols made of wood

Case Laws Related to Chapter 44

Order Number
Description
Order Number
26/2021
Description
Gogineni Mohan Krishna (AAR (Authority For Advance Ruling), Telangana)
Description
Sri Venkateswara Traders (AAR (Authority For Advance Ruling), Andhra Pradesh)
Order Number
07/2018
Description
Ashok Kumar Patel (AAR (Authority For Advance Ruling), Madhya Pradesh)
Order Number
59/2020
Description
Shri Venugopal Celia, Mr. Sanjay Mehta (Naa (National Anti Profiteering Authority), )
Description
Nueclear Healthcare Limited (AAR (Authority For Advance Ruling), Maharashtra)
Order Number
26/2020
Description
Sh. Rahul Kumar (Naa (National Anti Profiteering Authority), )
Order Number
02/2022
Description
Sh. Darshan Joshi, Director General Of Anti-profiteering And Other (Naa (National Anti Profiteering Authority), )
Description
Tool & Gage Co. (AAR (Authority For Advance Ruling), Uttar Pradesh)
Order Number
CT/3270/18-C3
Description
Sri. N.C. Varghese (AAR (Authority For Advance Ruling), Kerala)
Order Number
UP ADRG 91/2022
Description
Shashi Metals Private Ltd. (AAR (Authority For Advance Ruling), Uttar Pradesh)
Order Number
Order No. 56
Description
Prag Polymers (AAR (Authority For Advance Ruling), Uttar Pradesh)
Order Number
12/2018-19
Description
Sharda Timber (AAR (Authority For Advance Ruling), Uttarakhand)
Description
Acrymold (AAR (Authority For Advance Ruling), Maharashtra)
Order Number
01/2019-20
Description
Parvatiya Plywood (P) Ltd. (AAR (Authority For Advance Ruling), Uttarakhand)
Order Number
KAR ADRG 33/2019
Description
Shree Rajarajeshwari & Co. (AAR (Authority For Advance Ruling), Karnataka)
Description
Ashima Dyecot Pvt. Ltd. (AAR (Authority For Advance Ruling), Gujarat)
Order Number
33/2020
Description
Sh. Puneet Bansal & Ms. Vanita Bansal (Naa (National Anti Profiteering Authority), )
Order Number
24(ii)/2019
Description
Autometers Alliance Pvt. Ltd. (AAR (Authority For Advance Ruling), Uttar Pradesh)
Order Number
01/2021-22
Description
Patanjali Ayurved Ltd. (AAR (Authority For Advance Ruling), Uttarakhand)
Order Number
UP ADRG 86/2021
Description
Prag Polymers (AAR (Authority For Advance Ruling), Uttar Pradesh)
Description
Penguin Trading And Agencies Limited (AAAR (Appellate Authority For Advance Ruling), Odisha)
Order Number
26/2019
Description
Director General Of Anti-profiteering, Central Board Of Indirect Taxes & Customs (Naa (National Anti Profiteering Authority), )
Order Number
KAR ADRG 17/2018
Description
V Pac Cartons India Pvt Ltd. (AAR (Authority For Advance Ruling), Karnataka)
Order Number
KAR ADRG 18/2023
Description
Ragu Packaging (AAR (Authority For Advance Ruling), Karnataka)
Description
Gujarat Raffia Industries Limited (AAR (Authority For Advance Ruling), Gujarat)
Description
M/S. Prayagraj Dyeing & Printing Mills Pvt. Ltd. (AAR (Authority For Advance Ruling), Gujarat)
Description
Ekam, (Prop. Vinay Singh Rawat) (AAR (Authority For Advance Ruling), Rajasthan)
Description
M/S Jay Ambey (AAR (Authority For Advance Ruling), Gujarat)
Description
Cummins India Limited (AAR (Authority For Advance Ruling), Maharashtra)
Description
I-tech Plast India Pvt. Ltd (AAR (Authority For Advance Ruling), Gujarat)
Order Number
UP/AAAR/15/2021
Description
Concord Control Systems Private Limited (AAAR (Appellate Authority For Advance Ruling), Uttar Pradesh)
Description
Sarkar Holdings Pvt. Ltd. (Kerala High Court, Kerala)
Description
Sunil Kumar Gehlot (AAR (Authority For Advance Ruling), Rajasthan)
Description
Air Control And Chemical Engineering Co. Ltd (AAR (Authority For Advance Ruling), Gujarat)
Description
M/S. Divisional Forest Officer, Logging Division (AAR (Authority For Advance Ruling), Andhra Pradesh)
Order Number
UP AAAR/16/2021
Description
Prag Polymers (AAAR (Appellate Authority For Advance Ruling), Uttar Pradesh)
Description
Shradha Polymats (AAR (Authority For Advance Ruling), Maharashtra)
Description
M/S. Bharat Electronics Limited (AAR (Authority For Advance Ruling), Karnataka)
Order Number
KAR ADRG 77/2019
Description
Kohinoor Woods (AAR (Authority For Advance Ruling), Karnataka)
Order Number
TN/54/AAR/2019
Description
M/S. Papaka Herbs & Spices Private Ltd. (AAR (Authority For Advance Ruling), Tamil Nadu)
Order Number
KAR ADRG 67/2019
Description
West Coast Paper Mills Ltd. (AAR (Authority For Advance Ruling), Karnataka)
Description
M/S. Saint-gobain India Private Limited (AAR (Authority For Advance Ruling), Maharashtra)

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