--- title: "HSN Code for Coniferous pine, other | HSN 44032290 GST Rate" description: "Find HSN and GST Rates for 44032290 related to Coniferous pine, other with BUSY Accounting - The reliable source for HSN and GST details in India." canonical: "https://busy.in/hsn/hsn-44032290/" --- # HSN Code 44032290: Coniferous pine, other - [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: Other | 9% | 9% | 18% | 0% | ## Frequently asked questions ### What products are classified under HSN 44032290 ? It includes Coniferous pine, other ### Can we claim ITC on inputs used to trade Coniferous pine, other? If your outward supply is taxable, eligible ITC is available subject to general restrictions. For exempt/Nil supplies, reverse credit per Rule 42. ### Do e‑way bill and e‑invoice apply for Coniferous pine, other? 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. ### Any common misclassification issue with Coniferous pine, other? 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 Coniferous pine, other? 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. ### How much GST applies to Coniferous pine, other? Under HSN 44032290, Coniferous pine, other attracts Varies when sold in taxable form. Describe the exact form on the invoice. ## India's trade performance: HSN Code 44032290 (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: ₹943 Cr (−5.24% YoY) — 0.0155% of India's total imports - Trade balance: −₹943 Cr (Deficit); surplus rank #12196 of 12657 HSN codes - Share of Sub-Chapter 4403: 0.00% of its exports; import side 10.66% ### Key metrics - Peak growth year: −66.67% in FY 2019-20 - Contribution to Sub-Ch. 4403: 0.00% of its exports (FY 2024-25) ## India export-import trade statistics: HSN Code 44032290 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% | 1,290.47 | 0.0360% | — | 16.91% | −1,290.41 | #9428 | | FY 2019-20 | < ₹1 Crore | 0.0000% | −66.67% | 0.01% | 1,085.32 | 0.0324% | −15.90% | 16.89% | −1,085.30 | #9717 | | FY 2020-21 | Nil | 0.0000% | −100.00% | 0.00% | 311.21 | 0.0107% | −71.33% | 5.64% | −311.21 | — | | FY 2021-22 | Nil | 0.0000% | — | 0.00% | 829.76 | 0.0182% | +166.62% | 11.38% | −829.76 | — | | FY 2022-23 | < ₹1 Crore | 0.0000% | — | 0.58% | 1,184.66 | 0.0206% | +42.77% | 13.83% | −1,184.27 | #8876 | | FY 2023-24 | Nil | 0.0000% | −100.00% | 0.00% | 995.07 | 0.0177% | −16.00% | 13.35% | −995.07 | — | | FY 2024-25 | Nil | 0.0000% | — | 0.00% | 942.89 | 0.0155% | −5.24% | 10.66% | −942.89 | — | - CAGR (7-year): exports —/yr, imports -5.10%/yr (consistently Deficit) ## Key trade insights: HSN Code 44032290 export-import analysis ### Export snapshot for HSN Code 44032290 India exported ₹0.00 Crore worth of Coniferous pine, other in FY 2024-25. Multi-year trend data is being compiled for this hsn code. ### FY 2019-20 was the strongest growth year for HSN Code 44032290 exports The strongest single-year export movement for HSN Code 44032290 was recorded in FY 2019-20, when exports declined by 66.67% over the prior year. ### India records a trade deficit of ₹942.89 Crore in HSN Code 44032290 goods In FY 2024-25, India's imports of ₹942.89 Cr exceeded exports of ₹0.00 Cr, resulting in a trade deficit of ₹942.89 Crore — ranking #12196 of 12657 by surplus magnitude. ### Import growth of -5.10% CAGR signals stable import dependency for Coniferous pine, other India's imports under HSN Code 44032290 have grown at -5.10% CAGR, reaching ₹942.89 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 44032290: Coniferous pine, other (this hsn code) | Nil |