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
New GST Rate: 5% Old GST Rate: 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

New GST Rate: 0% Old GST Rate: 0%

Wood charcoal (including shell or nut charcoal), whether or not agglomerated

New GST Rate: 18% Old GST Rate: 18%

Wood in the rough, whether or not stripped of bark or sapwood, or roughly squared

New GST Rate: 0% Old GST Rate: 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

New GST Rate: 5% Old GST Rate: 12%

Wood wool; wood flour

New GST Rate: 5% Old GST Rate: 12%

Railway or tramway sleepers (crossties) of wood

New GST Rate: 18% Old GST Rate: 18%

Wood sawn or chipped lengthwise, sliced or peeled, whether or not planed, sanded or end-jointed, of a thickness exceeding 6 mm

New GST Rate: 5% Old GST Rate: 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

New GST Rate: 5% Old GST Rate: 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

New GST Rate: 18% Old GST Rate: 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

New GST Rate: 18% Old GST Rate: 18%

Fibre board of wood or other ligneous materials, whether or not bonded with resins or other organic substances

New GST Rate: 18% Old GST Rate: 18%

Plywood, veneered panels and similar laminated wood

New GST Rate: 18% Old GST Rate: 18%

Densified wood, in blocks, plates, strips, or profile shapes

New GST Rate: 5% Old GST Rate: 12%

Wooden frames for paintings, photographs, mirrors or similar objects

New GST Rate: 5% Old GST Rate: 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

New GST Rate: 5% Old GST Rate: 12%

Casks, barrels, vats, tubs and other coopers’ products and parts thereof, of wood, including staves

New GST Rate: 5% Old GST Rate: 5%

Tools, tool bodies, tool handles, broom or brush bodies and handles, of wood; boot or shoe lasts and trees, of wood

New GST Rate: 5% Old GST Rate: 12%

Builders’ joinery and carpentry of wood, including cellular wood panels, assembled flooring panels, shingles and shakes

New GST Rate: 5% Old GST Rate: 12%

Tableware and kitchenware, of wood

New GST Rate: 5% Old GST Rate: 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

New GST Rate: 5% Old GST Rate: 12%

Idols made of wood

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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.