---
title: "HSN Code for Hardwood Timber, Unassembled | HSN 44032190 GST Rate"
description: "Find HSN and GST Rates for 44032190 related to Hardwood Timber, Unassembled with BUSY Accounting - The reliable source for HSN and GST details in India."
canonical: "https://busy.in/hsn/hsn-44032190/"
---

# HSN Code 44032190: Hardwood Timber, Unassembled

- [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: Other | 9% | 9% | 18% | 0% |

## Frequently asked questions

### What products are classified under HSN 44032190 ?

It includes Hardwood Timber, Unassembled

### How should mixed supplies be billed when Hardwood Timber, Unassembled is sold with other items?

Use separate invoice lines per HSN and apply the correct rate per line (e.g., Varies for Hardwood Timber, Unassembled; Nil for exempt items if applicable).

### How much GST applies to Hardwood Timber, Unassembled?

Under HSN 44032190, Hardwood Timber, Unassembled attracts Varies when sold in taxable form. Describe the exact form on the invoice.

### Any common misclassification issue with Hardwood Timber, Unassembled?

Use the exact HSN and describe the form/grade. For multi‑line invoices, apply the rate per line to avoid wrong tax collection.

### Can we claim ITC on inputs used to trade Hardwood Timber, Unassembled?

If your outward supply is taxable, eligible ITC is available subject to general restrictions. For exempt/Nil supplies, reverse credit per Rule 42.

### Does packaging or labelling change the GST for Hardwood Timber, Unassembled?

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 44032190 (FY 2024-25)

Source: TradeStat EIDB, Ministry of Commerce & Industry. Values in ₹ Crore (FY 2018-19 to FY 2024-25).

- Exports: < ₹1 Crore (+650.00% YoY) — 0.0000% of India's total exports
- Imports: ₹1,841 Cr (+83.75% YoY) — 0.0303% of India's total imports
- Trade balance: −₹1,841 Cr (Deficit); surplus rank #12403 of 12657 HSN codes
- Share of Sub-Chapter 4403: 0.21% of its exports; import side 20.80%
- Rank within Sub-Chapter 4403: #7 of 56 by export value; import-side #2

### Key metrics

- Export CAGR: 13.54% (FY 2018-19 to FY 2024-25, 7 fiscal years)
- National export rank: #9570 of 12657 HSN codes by export value (FY 2024-25)
- Peak growth year: +1,400.00% in FY 2020-21
- Contribution to Sub-Ch. 4403: 0.21% of its exports (FY 2024-25)

## India export-import trade statistics: HSN Code 44032190

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 | < ₹1 Crore | 0.0000% | — | 0.01% | 226.98 | 0.0063% | — | 2.97% | −226.91 | #9371 |
| FY 2019-20 | < ₹1 Crore | 0.0000% | −85.71% | 0.01% | 113.97 | 0.0034% | −49.79% | 1.77% | −113.96 | #9870 |
| FY 2020-21 | < ₹1 Crore | 0.0000% | +1,400.00% | 0.43% | 185.54 | 0.0064% | +62.80% | 3.36% | −185.39 | #9034 |
| FY 2021-22 | Nil | 0.0000% | −100.00% | 0.00% | 594.59 | 0.0130% | +220.46% | 8.16% | −594.59 | — |
| FY 2022-23 | < ₹1 Crore | 0.0000% | — | 0.46% | 706.07 | 0.0123% | +18.75% | 8.24% | −705.76 | #9033 |
| FY 2023-24 | < ₹1 Crore | 0.0000% | −93.55% | 0.01% | 1,001.78 | 0.0178% | +41.88% | 13.44% | −1,001.76 | #10338 |
| FY 2024-25 | < ₹1 Crore | 0.0000% | +650.00% | 0.21% | 1,840.76 | 0.0303% | +83.75% | 20.80% | −1,840.61 | #9570 |

- CAGR (7-year): exports 13.54%/yr, imports 41.74%/yr (consistently Deficit)

## Key trade insights: HSN Code 44032190 export-import analysis

### Consistent export growth: 13.54% CAGR over 7 years

India's exports under HSN Code 44032190 have grown at a compound annual rate of 13.54% over 7 fiscal years, rising from ₹0.07 Crore in FY 2018-19 to ₹0.15 Crore in FY 2024-25.

### HSN Code 44032190 ranked #9570 among all 12657 HSN codes by export value

In FY 2024-25, HSN Code 44032190 ranks #9570 out of 12657 HSN codes by total export value. Within Sub-Chapter 4403, it ranks #7 of 56. By trade surplus, it ranks #12403 of 12657.

### FY 2020-21 was the strongest growth year for HSN Code 44032190 exports

The strongest single-year export movement for HSN Code 44032190 was recorded in FY 2020-21, when exports surged by 1,400.00% over the prior year.

### India records a trade deficit of ₹1,840.61 Crore in HSN Code 44032190 goods

In FY 2024-25, India's imports of ₹1,840.76 Cr exceeded exports of ₹0.15 Cr, resulting in a trade deficit of ₹1,840.61 Crore — ranking #12403 of 12657 by surplus magnitude.

### Import growth of 41.74% CAGR signals rising demand for Hardwood Timber, Unassembled

India's imports under HSN Code 44032190 have grown at 41.74% CAGR, reaching ₹1,840.76 Crore in FY 2024-25.

### HSN Code 44032190 contributes 0.21% of Sub-Chapter 4403 exports — ranked #7

Among the 56 HSN codes under Sub-Chapter 4403, HSN Code 44032190 ranks #7 by export value — accounting for 0.21% of the sub-chapter's total exports in FY 2024-25. On the import side, it holds 20.80% share (rank #2).

## 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 (this hsn code) | < ₹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 |