--- title: "HSN Code for Saw Logs and Veneer Logs of Pine (Pinus spp.) | HSN 44032210 GST Rate" description: "Find HSN and GST Rates for 44032210 related to Saw Logs and Veneer Logs of Pine (Pinus spp.) with BUSY Accounting - The reliable source for HSN and GST details in India." canonical: "https://busy.in/hsn/hsn-44032210/" --- # HSN Code 44032210: Saw Logs and Veneer Logs of Pine (Pinus spp.) - [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.), other: Saw logs and veneer logs | 9% | 9% | 18% | 0% | ## Frequently asked questions ### What products are classified under HSN 44032210 ? It includes Saw Logs and Veneer Logs of Pine (Pinus spp.) ### Can we claim ITC on inputs used to trade Saw Logs and Veneer Logs of Pine (Pinus spp.)? 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 Saw Logs and Veneer Logs of Pine (Pinus spp.)? Use the exact HSN and describe the form/grade. For multi‑line invoices, apply the rate per line to avoid wrong tax collection. ### How should mixed supplies be billed when Saw Logs and Veneer Logs of Pine (Pinus spp.) is sold with other items? Use separate invoice lines per HSN and apply the correct rate per line (e.g., Varies for Saw Logs and Veneer Logs of Pine (Pinus spp.); Nil for exempt items if applicable). ### Do e‑way bill and e‑invoice apply for Saw Logs and Veneer Logs of Pine (Pinus spp.)? 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 much GST applies to Saw Logs and Veneer Logs of Pine (Pinus spp.)? Under HSN 44032210, Saw Logs and Veneer Logs of Pine (Pinus spp.) attracts Varies when sold in taxable form. Describe the exact form on the invoice. ### Does packaging or labelling change the GST for Saw Logs and Veneer Logs of Pine (Pinus spp.)? 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 44032210 (FY 2024-25) Source: TradeStat EIDB, Ministry of Commerce & Industry. Values in ₹ Crore (FY 2018-19 to FY 2024-25). - Exports: Nil — 0.0000% of India's total exports - Imports: ₹26 Cr (−54.12% YoY) — 0.0004% of India's total imports - Trade balance: −₹26 Cr (Deficit); surplus rank #9741 of 12657 HSN codes - Share of Sub-Chapter 4403: 0.00% of its exports; import side 0.30% ## India export-import trade statistics: HSN Code 44032210 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% | 8.55 | 0.0002% | — | 0.11% | −8.55 | — | | FY 2019-20 | Nil | 0.0000% | — | 0.00% | 5.15 | 0.0002% | −39.77% | 0.08% | −5.15 | — | | FY 2020-21 | Nil | 0.0000% | — | 0.00% | 20.88 | 0.0007% | +305.44% | 0.38% | −20.88 | — | | FY 2021-22 | Nil | 0.0000% | — | 0.00% | 40.78 | 0.0009% | +95.31% | 0.56% | −40.78 | — | | FY 2022-23 | Nil | 0.0000% | — | 0.00% | 56.19 | 0.0010% | +37.79% | 0.66% | −56.19 | — | | FY 2023-24 | Nil | 0.0000% | — | 0.00% | 56.91 | 0.0010% | +1.28% | 0.76% | −56.91 | — | | FY 2024-25 | Nil | 0.0000% | — | 0.00% | 26.11 | 0.0004% | −54.12% | 0.30% | −26.11 | — | - CAGR (7-year): exports —/yr, imports 20.45%/yr (consistently Deficit) ## Key trade insights: HSN Code 44032210 export-import analysis ### Export snapshot for HSN Code 44032210 India exported ₹0.00 Crore worth of Saw Logs and Veneer Logs of Pine (Pinus spp.) in FY 2024-25. Multi-year trend data is being compiled for this hsn code. ### India records a trade deficit of ₹26.11 Crore in HSN Code 44032210 goods In FY 2024-25, India's imports of ₹26.11 Cr exceeded exports of ₹0.00 Cr, resulting in a trade deficit of ₹26.11 Crore — ranking #9741 of 12657 by surplus magnitude. ### Import growth of 20.45% CAGR signals rising demand for Saw Logs and Veneer Logs of Pine (Pinus spp.) India's imports under HSN Code 44032210 have grown at 20.45% CAGR, reaching ₹26.11 Crore in FY 2024-25. ## 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 | | — | HSN Code 44032210: Saw Logs and Veneer Logs of Pine (Pinus spp.) (this hsn code) | Nil |