---
title: "HSN Code for Fir/Spruce Poles/Pilings/Posts | HSN 44032310 GST Rate"
description: "Find HSN and GST Rates for 44032310 related to Fir/Spruce Poles/Pilings/Posts with BUSY Accounting - The reliable source for HSN and GST details in India."
canonical: "https://busy.in/hsn/hsn-44032310/"
---

# HSN Code 44032310: Fir/Spruce Poles/Pilings/Posts

- [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 fir (Abies spp.) and spruce (Picea spp.), of which smallest cross-sectional dimension is 15 cm or more:Saw logs and veneer logs | 9% | 9% | 18% | 0% |

## Frequently asked questions

### What products are classified under HSN 44032310 ?

It includes Fir/Spruce Poles/Pilings/Posts

### How much GST applies to Fir/Spruce Poles/Pilings/Posts?

Under HSN 44032310, Fir/Spruce Poles/Pilings/Posts attracts Varies when sold in taxable form. Describe the exact form on the invoice.

### Any common misclassification issue with Fir/Spruce Poles/Pilings/Posts?

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 Fir/Spruce Poles/Pilings/Posts?

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

### How should mixed supplies be billed when Fir/Spruce Poles/Pilings/Posts is sold with other items?

Use separate invoice lines per HSN and apply the correct rate per line (e.g., Varies for Fir/Spruce Poles/Pilings/Posts; Nil for exempt items if applicable).

### Does packaging or labelling change the GST for Fir/Spruce Poles/Pilings/Posts?

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.

### Do e‑way bill and e‑invoice apply for Fir/Spruce Poles/Pilings/Posts?

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.