--- title: "HSN Code for Fir/Spruce Saw/Veneer Logs | HSN 44032110 GST Rate" description: "Find HSN and GST Rates for 44032110 related to Fir/Spruce Saw/Veneer Logs with BUSY Accounting - The reliable source for HSN and GST details in India." canonical: "https://busy.in/hsn/hsn-44032110/" --- # HSN Code 44032110: Fir/Spruce Saw/Veneer Logs - [Section 09: Guide to HSN Section 09](https://busy.in/hsn/section-09/) - [Chapter 44: Wood and Articles of Wood; Wood Charcoal](https://busy.in/hsn/chapter-44/) - [Sub-chapter 4403: Seamless iron & steel pipes](https://busy.in/hsn/sub-chapter-4403/) ## GST rates | Description | CGST | SGST | IGST | CESS | | --- | --- | --- | --- | --- | | Other, coniferous : Of pine (Pinus spp.), of which smallest crosssectional dimension is 15 cm or more: Saw logs and veneer logs | 9% | 9% | 18% | 0% | ## Frequently asked questions ### What products are classified under HSN 44032110 ? It includes Fir/Spruce Saw/Veneer Logs ### Do e‑way bill and e‑invoice apply for Fir/Spruce Saw/Veneer Logs? e‑Way bill is needed above ₹50,000 consignment value (subject to exemptions). e‑Invoicing is turnover‑based (presently AATO > ₹5 crore) for B2B supplies. ### How should mixed supplies be billed when Fir/Spruce Saw/Veneer Logs is sold with other items? Use separate invoice lines per HSN and apply the correct rate per line (e.g., Varies for Fir/Spruce Saw/Veneer Logs; Nil for exempt items if applicable). ### How much GST applies to Fir/Spruce Saw/Veneer Logs? Under HSN 44032110, Fir/Spruce Saw/Veneer Logs attracts Varies when sold in taxable form. Describe the exact form on the invoice. ### Can we claim ITC on inputs used to trade Fir/Spruce Saw/Veneer Logs? If your outward supply is taxable, eligible ITC is available subject to general restrictions. For exempt/Nil supplies, reverse credit per Rule 42. ### Any common misclassification issue with Fir/Spruce Saw/Veneer Logs? Use the exact HSN and describe the form/grade. For multi‑line invoices, apply the rate per line to avoid wrong tax collection. ### Does packaging or labelling change the GST for Fir/Spruce Saw/Veneer Logs? For food/agri items, GST can be 5% when not fresh/chilled and sold as pre‑packaged & labelled; otherwise often Nil. For non‑food items, rates depend on the specific sub‑heading. ## India's trade performance: HSN Code 44032110 (FY 2024-25) Source: TradeStat EIDB, Ministry of Commerce & Industry. Values in ₹ Crore (FY 2018-19 to FY 2024-25). - Exports: < ₹1 Crore — 0.0000% of India's total exports - Imports: ₹1,173 Cr (+60.55% YoY) — 0.0193% of India's total imports - Trade balance: −₹1,173 Cr (Deficit); surplus rank #12262 of 12657 HSN codes - Share of Sub-Chapter 4403: 0.01% of its exports; import side 13.26% - Rank within Sub-Chapter 4403: #14 of 56 by export value; import-side #3 ### Key metrics - National export rank: #10437 of 12657 HSN codes by export value (FY 2024-25) - Peak growth year: +100.00% in FY 2022-23 - Contribution to Sub-Ch. 4403: 0.01% of its exports (FY 2024-25) ## India export-import trade statistics: HSN Code 44032110 7-year export and import data, FY 2018-19 to FY 2024-25, in ₹ Crore. Source: Ministry of Commerce & Industry, TradeStat EIDB. | FY | Exports (₹ Cr) | Exp share | Exp YoY | Exp % of Sub-Ch. 4403 | Imports (₹ Cr) | Imp share | Imp YoY | Imp % of Sub-Ch. 4403 | Trade balance | Exp rank | | --- | --- | --- | --- | --- | --- | --- | --- | --- | --- | --- | | FY 2018-19 | Nil | 0.0000% | — | 0.00% | 28.90 | 0.0008% | — | 0.38% | −28.90 | — | | FY 2019-20 | Nil | 0.0000% | — | 0.00% | 299.84 | 0.0090% | +937.51% | 4.67% | −299.84 | — | | FY 2020-21 | Nil | 0.0000% | — | 0.00% | 859.72 | 0.0295% | +186.73% | 15.57% | −859.72 | — | | FY 2021-22 | < ₹1 Crore | 0.0000% | — | 0.00% | 1,131.95 | 0.0248% | +31.67% | 15.53% | −1,131.94 | #10198 | | FY 2022-23 | < ₹1 Crore | 0.0000% | +100.00% | 0.03% | 1,137.33 | 0.0198% | +0.48% | 13.27% | −1,137.31 | #10152 | | FY 2023-24 | Nil | 0.0000% | −100.00% | 0.00% | 730.78 | 0.0130% | −35.75% | 9.80% | −730.78 | — | | FY 2024-25 | < ₹1 Crore | 0.0000% | — | 0.01% | 1,173.25 | 0.0193% | +60.55% | 13.26% | −1,173.24 | #10437 | - CAGR (7-year): exports —/yr, imports 85.39%/yr (consistently Deficit) ## Key trade insights: HSN Code 44032110 export-import analysis ### Export snapshot for HSN Code 44032110 India exported ₹0.01 Crore worth of Fir/Spruce Saw/Veneer Logs in FY 2024-25. Multi-year trend data is being compiled for this hsn code. ### HSN Code 44032110 ranked #10437 among all 12657 HSN codes by export value In FY 2024-25, HSN Code 44032110 ranks #10437 out of 12657 HSN codes by total export value. Within Sub-Chapter 4403, it ranks #14 of 56. By trade surplus, it ranks #12262 of 12657. ### FY 2022-23 was the strongest growth year for HSN Code 44032110 exports The strongest single-year export movement for HSN Code 44032110 was recorded in FY 2022-23, when exports surged by 100.00% over the prior year. ### India records a trade deficit of ₹1,173.24 Crore in HSN Code 44032110 goods In FY 2024-25, India's imports of ₹1,173.25 Cr exceeded exports of ₹0.01 Cr, resulting in a trade deficit of ₹1,173.24 Crore — ranking #12262 of 12657 by surplus magnitude. ### Import growth of 85.39% CAGR signals rising demand for Fir/Spruce Saw/Veneer Logs India's imports under HSN Code 44032110 have grown at 85.39% CAGR, reaching ₹1,173.25 Crore in FY 2024-25. ### HSN Code 44032110 contributes 0.01% of Sub-Chapter 4403 exports — ranked #14 Among the 56 HSN codes under Sub-Chapter 4403, HSN Code 44032110 ranks #14 by export value — accounting for 0.01% of the sub-chapter's total exports in FY 2024-25. On the import side, it holds 13.26% share (rank #3). ## Related HSN Codes in Sub-Chapter 4403 Ranked by export value (FY 2024-25). | Rank | HSN Code | Exports (FY 2024-25) | | --- | --- | --- | | #1 | [HSN Code 44039918: Red Sanders (Pterocarpus Santalinus)](https://busy.in/hsn/hsn-44039918/) | ₹60 Cr | | #2 | [HSN Code 44039922: Sandal Wood](https://busy.in/hsn/hsn-44039922/) | ₹5 Cr | | #3 | [HSN Code 44039919: Rose Wood (Dalbergea Latifolio)](https://busy.in/hsn/hsn-44039919/) | ₹3 Cr | | #4 | [HSN Code 44039800: Other \| Of Eucalyptus (Eucalyptus Spp.)](https://busy.in/hsn/hsn-44039800/) | ₹1 Cr | | #5 | [HSN Code 44039990: Other Wood (Sal/Sandal/Semul/Walnut/Sissoo/Cedar)](https://busy.in/hsn/hsn-44039990/) | ₹1 Cr | | #6 | [HSN Code 44034200: Other, Of Tropical Wood \| Teak](https://busy.in/hsn/hsn-44034200/) | < ₹1 Crore | | #7 | [HSN Code 44032190: Hardwood Timber, Unassembled](https://busy.in/hsn/hsn-44032190/) | < ₹1 Crore | | #8 | [HSN Code 44032610: Saw logs and veneer logs](https://busy.in/hsn/hsn-44032610/) | < ₹1 Crore | | #9 | [HSN Code 44032690: Other, Coniferous \| Other\| Other](https://busy.in/hsn/hsn-44032690/) | < ₹1 Crore | | #10 | [HSN Code 44034900: Other, of tropical wood: Other](https://busy.in/hsn/hsn-44034900/) | < ₹1 Crore | | #14 | HSN Code 44032110: Fir/Spruce Saw/Veneer Logs (this hsn code) | < ₹1 Crore |