HSN Code 44032390: Fir/Spruce Wood (≥15cm)

HSN Code 44032390 represents Fir/Spruce Wood (≥15cm) under GST classification. This code helps businesses identify Fir/Spruce Wood (≥15cm) correctly for billing, taxation, and trade. With HSN Code 44032390, companies can avoid errors in invoices, simplify compliance, and enable hassle-free import or export of Fir/Spruce Wood (≥15cm).

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Description of Goods for HSN Code 44032390

HSN Code 44032390 relates to the following description.

Description of Goods

Other, coniferous : Of fir (Abies spp.) and spruce (Picea spp.), of which smallest cross-sectional dimension is 15 cm or more: Other

Chapter

44 - Wood and articles of wood; wood charcoal

Sub Chapter

4403 - Wood in the rough, whether or not stripped of bark or sapwood, or roughly squared

CGST

9%

SGST

9%

IGST

18%

CESS

0%

What does HSN Code 44032390 not include?

Fir/Spruce Wood (≥15cm) does not include products with the following descriptions.

Wood in the rough, whether or not stripped of bark or sapwood, or roughly squared - treated with paint, stains, creosote or other preservatives

Treated with paint, stains, creosote or other preservatives: Non-Coniferous

Wood in the rough, whether or not stripped of bark or sapwood, or roughly squared - other, coniferous : sawlogs and veneerlogs

Wood in the rough, whether or not stripped of bark or sapwood, or roughly squared - other, coniferous : poles, pilling and posts

Wood in the rough, whether or not stripped of bark or sapwood, or roughly squared - other, coniferous : other

Other, coniferous : Of pine (Pinus spp.), of which smallest crosssectional dimension is 15 cm or more: Saw logs and veneer logs

Other, coniferous : Of pine (Pinus spp.), of which smallest crosssectional dimension is 15 cm or more: Poles, pilings and posts

Other, coniferous : Of pine (Pinus spp.), of which smallest crosssectional dimension is 15 cm or more: Other

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

Other, coniferous : Of fir (Abies spp.) and spruce (Picea spp.), of which smallest cross-sectional dimension is 15 cm or more: Poles, pilings and posts

Other, coniferous : Of fir (Abies spp.) and spruce (Picea spp.), other: Saw logs and veneer logs

Other, coniferous : Of fir (Abies spp.) and spruce (Picea spp.), other: Poles, pilings and posts

Other, coniferous : Of fir (Abies spp.) and spruce (Picea spp.), other: Other

Other, coniferous : Other, of which any cross-sectional dimension is 15 cm or more: Saw logs and veneer logs

Other, coniferous : Other, of which any cross-sectional dimension is 15 cm or more: Poles, pilings and posts

Other, coniferous : Other, of which any cross-sectional dimension is 15 cm or more: Other

Other, of tropical wood : Dark Red Meranti, Light Red Meranti and Meranti Bakau

Wood in the rough, whether or not stripped of bark or sapwood, or roughly squared - other, of tropical wood specified in subheading note 1 to this chapter : other :teak wood in rough

Wood in the rough, whether or not stripped of bark or sapwood, or roughly squared - other, of tropical wood specified in subheading note 1 to this chapter : other :other

Wood in the rough, whether or not stripped of bark or sapwood, or roughly squared - other : of beech (fagus spp.)

Other : Of beech (Fagus spp.), of which the smallest cross-sectional dimension is 15 cm or more

Other : Of birch (Betula spp.), of which smallest cross-sectional dimension is 15 cm or more

Other : Other : Andaman Padauk (Pterocarous dalbaergiodes) Bonsum (Phoebe goalparensis) Gurgan (Dipterocarpus alatus) Khair (Acacia Catechu) Lampati (Duabanga grandiflora) Laurel (Terminalia alata) Paliwood (Palaquium Elliplicum) and Red Sanders (Pterocar pus Sautaninus) and Rose wood (Dalbergea Latifolio) : Andaman Padauk (Pterocarous dalbaergiodes)

Other : Other : Andaman Padauk (Pterocarous dalbaergiodes) Bonsum (Phoebe goalparensis) Gurgan (Dipterocarpus alatus) Khair (Acacia Catechu) Lampati (Duabanga grandiflora) Laurel (Terminalia alata) Paliwood (Palaquium Elliplicum) and Red Sanders (Pterocar pus Sautaninus) and Rose wood (Dalbergea Latifolio) : Bonsum (Phoebe goalparensis)

Other : Other : Andaman Padauk (Pterocarous dalbaergiodes) Bonsum (Phoebe goalparensis) Gurgan (Dipterocarpus alatus) Khair (Acacia Catechu) Lampati (Duabanga grandiflora) Laurel (Terminalia alata) Paliwood (Palaquium Elliplicum) and Red Sanders (Pterocar pus Sautaninus) and Rose wood (Dalbergea Latifolio) : Gurgan (Dipterocarpus alatus)

Other : Other : Andaman Padauk (Pterocarous dalbaergiodes) Bonsum (Phoebe goalparensis) Gurgan (Dipterocarpus alatus) Khair (Acacia Catechu) Lampati (Duabanga grandiflora) Laurel (Terminalia alata) Paliwood (Palaquium Elliplicum) and Red Sanders (Pterocar pus Sautaninus) and Rose wood (Dalbergea Latifolio) : – Khair (Acacia Catechu)

Other : Other : Andaman Padauk (Pterocarous dalbaergiodes) Bonsum (Phoebe goalparensis) Gurgan (Dipterocarpus alatus) Khair (Acacia Catechu) Lampati (Duabanga grandiflora) Laurel (Terminalia alata) Paliwood (Palaquium Elliplicum) and Red Sanders (Pterocar pus Sautaninus) and Rose wood (Dalbergea Latifolio) : Lampati (Duabanga grandiflora)

Other : Other : Andaman Padauk (Pterocarous dalbaergiodes) Bonsum (Phoebe goalparensis) Gurgan (Dipterocarpus alatus) Khair (Acacia Catechu) Lampati (Duabanga grandiflora) Laurel (Terminalia alata) Paliwood (Palaquium Elliplicum) and Red Sanders (Pterocar pus Sautaninus) and Rose wood (Dalbergea Latifolio) : Laurel (Terminalia alata)

Other : Other : Andaman Padauk (Pterocarous dalbaergiodes) Bonsum (Phoebe goalparensis) Gurgan (Dipterocarpus alatus) Khair (Acacia Catechu) Lampati (Duabanga grandiflora) Laurel (Terminalia alata) Paliwood (Palaquium Elliplicum) and Red Sanders (Pterocar pus Sautaninus) and Rose wood (Dalbergea Latifolio) : Paliwood (Palaquium Elliplicum)

Other : Other : Andaman Padauk (Pterocarous dalbaergiodes) Bonsum (Phoebe goalparensis) Gurgan (Dipterocarpus alatus) Khair (Acacia Catechu) Lampati (Duabanga grandiflora) Laurel (Terminalia alata) Paliwood (Palaquium Elliplicum) and Red Sanders (Pterocar pus Sautaninus) and Rose wood (Dalbergea Latifolio) : Red Sanders(Pterocar pus Sautatinus)

Other : Other : Andaman Padauk (Pterocarous dalbaergiodes) Bonsum (Phoebe goalparensis) Gurgan (Dipterocarpus alatus) Khair (Acacia Catechu) Lampati (Duabanga grandiflora) Laurel (Terminalia alata) Paliwood (Palaquium Elliplicum) and Red Sanders (Pterocar pus Sautaninus) and Rose wood (Dalbergea Latifolio) : Rose Wood (Dalbergea Latifolio)

Other : Other : Sal (Chorea robusta) Sandal wood (Santalum albur) Semul (Bombax ceiba) Walnut wood (Juglans binata) Anjam (Hardwickia binata) Birch (Betula Spp.) Sissoo (Dalbergia sisso) and White cedar (Dysozylum) and the like : Sal (Chorea robusta)

Other : Other : Sal (Chorea robusta) Sandal wood (Santalum albur) Semul (Bombax ceiba) Walnut wood (Juglans binata) Anjam (Hardwickia binata) Birch (Betula Spp.) Sissoo (Dalbergia sisso) and White cedar (Dysozylum) and the like : Sandal wood (Santalum alburn)

Other : Other : Sal (Chorea robusta) Sandal wood (Santalum albur) Semul (Bombax ceiba) Walnut wood (Juglans binata) Anjam (Hardwickia binata) Birch (Betula Spp.) Sissoo (Dalbergia sisso) and White cedar (Dysozylum) and the like : Semul (Bombax ceiba)

Other : Other : Sal (Chorea robusta) Sandal wood (Santalum albur) Semul (Bombax ceiba) Walnut wood (Juglans binata) Anjam (Hardwickia binata) Birch (Betula Spp.) Sissoo (Dalbergia sisso) and White cedar (Dysozylum) and the like : Walnut wood (Juglans binata)

Other : Other : Sal (Chorea robusta) Sandal wood (Santalum albur) Semul (Bombax ceiba) Walnut wood (Juglans binata) Anjam (Hardwickia binata) Birch (Betula Spp.) Sissoo (Dalbergia sisso) and White cedar (Dysozylum) and the like : Anjam (Hardwickia binata)

Other : Other : Sal (Chorea robusta) Sandal wood (Santalum albur) Semul (Bombax ceiba) Walnut wood (Juglans binata) Anjam (Hardwickia binata) Birch (Betula Spp.) Sissoo (Dalbergia sisso) and White cedar (Dysozylum) and the like : Birch (Betula Spp.)

Other : Other : Sal (Chorea robusta) Sandal wood (Santalum albur) Semul (Bombax ceiba) Walnut wood (Juglans binata) Anjam (Hardwickia binata) Birch (Betula Spp.) Sissoo (Dalbergia sisso) and White cedar (Dysozylum) and the like : Sissoo (Dalbergia sisso)

Other : Other : Sal (Chorea robusta) Sandal wood (Santalum albur) Semul (Bombax ceiba) Walnut wood (Juglans binata) Anjam (Hardwickia binata) Birch (Betula Spp.) Sissoo (Dalbergia sisso) and White cedar (Dysozylum) and the like : White cedar (Dysozylum malabaricum)

Wood in the rough, whether or not stripped of bark or sapwood, or roughly squared - other : other : sal (chorea robusta) sandal wood (santalum albur) semul (bombax ceiba) walnut wood (juglans binata) anjam (hardwickia binata) birch (betula spp.) sissoo (dalbergia sisso) and white cedar (dysozylum) and the like: other

Other : Other : Sal (Chorea robusta) Sandal wood (Santalum albur) Semul (Bombax ceiba) Walnut wood (Juglans binata) Anjam (Hardwickia binata) Birch (Betula Spp.) Sissoo (Dalbergia sisso) and White cedar (Dysozylum) and the like : Other

India’s Trade Performance — HSN Code 44032390 in FY 2024-25

TradeStat EIDB — Ministry of Commerce & Industry FY 2018-19–FY 2024-25 Values in ₹ Crore

India’s Exports

FY 2024-25

Nil

−100.00% vs FY 2023-24

0.0000% of India’s total exports

India’s Imports

FY 2024-25

₹10 Cr

−14.66% vs FY 2023-24

0.0002% of India’s total imports

Trade Balance

FY 2024-25

−₹10 Cr

Trade Deficit

Surplus rank #9040 of 12657 HSN codes

% of Sub-Chapter 4403

FY 2024-25

0.00%

Share of Sub-Chapter 4403’s total exports in FY 2024-25

Import side: 0.11% of Sub-Chapter 4403’s imports

At a glance

−100.00%

Peak Growth Year

FY 2019-20 · strongest single-year move

0.00%

Contribution to Sub-Ch. 4403

Share of Sub-Chapter 4403 exports in FY 2024-25

India Export-Import Trade Statistics for HSN Code 44032390

7-year export and import data, FY 2018-19 to FY 2024-25, in ₹ Crore. Source: Ministry of Commerce & Industry, TradeStat EIDB.

FY 2018-19 Exp. Rank #9577

Balance

−6.04

Exports

< ₹1 Crore ₹ Cr

0.0000% share

YoY

0.01% of Sub-Ch. 4403

Imports

6.08 ₹ Cr

0.0002% share

YoY

0.08% of Sub-Ch. 4403

FY 2019-20

Balance

−0.28

Exports

Nil ₹ Cr

0.0000% share

−100.00% YoY

0.00% of Sub-Ch. 4403

Imports

< ₹1 Crore ₹ Cr

0.0000% share

−95.39% YoY

0.00% of Sub-Ch. 4403

FY 2020-21

Balance

−4.46

Exports

Nil ₹ Cr

0.0000% share

YoY

0.00% of Sub-Ch. 4403

Imports

4.46 ₹ Cr

0.0002% share

+1,492.86% YoY

0.08% of Sub-Ch. 4403

FY 2021-22

Balance

−16.95

Exports

Nil ₹ Cr

0.0000% share

YoY

0.00% of Sub-Ch. 4403

Imports

16.95 ₹ Cr

0.0004% share

+280.04% YoY

0.23% of Sub-Ch. 4403

FY 2022-23

Balance

−2.62

Exports

Nil ₹ Cr

0.0000% share

YoY

0.00% of Sub-Ch. 4403

Imports

2.62 ₹ Cr

0.0000% share

−84.54% YoY

0.03% of Sub-Ch. 4403

FY 2023-24 Exp. Rank #8975

Balance

−10.79

Exports

< ₹1 Crore ₹ Cr

0.0000% share

YoY

0.12% of Sub-Ch. 4403

Imports

11.19 ₹ Cr

0.0002% share

+327.10% YoY

0.15% of Sub-Ch. 4403

FY 2024-25

Balance

−9.55

Exports

Nil ₹ Cr

0.0000% share

−100.00% YoY

0.00% of Sub-Ch. 4403

Imports

9.55 ₹ Cr

0.0002% share

−14.66% YoY

0.11% of Sub-Ch. 4403

CAGR · 7-Year

Exports

Imports

7.82% /yr

Consistently Deficit
Sub-Chapter 4403 total

reference, FY 2024-25

Export

₹70.95 Cr

Import

₹8,848.12 Cr

Trade Balance

−8,777.17

Peak export growth year Latest available data Not available YoY = change vs previous FY

Key Trade Insights: HSN Code 44032390 Export-Import Analysis

Export Snapshot for HSN Code 44032390

India exported ₹0.00 Crore worth of Fir/Spruce Wood (≥15cm) 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 44032390 Exports

The strongest single-year export movement for HSN Code 44032390 was recorded in FY 2019-20, when exports declined by 100.00% over the prior year.

India Records a Trade Deficit of ₹9.55 Crore in HSN Code 44032390 Goods

In FY 2024-25, India's imports of ₹9.55 Cr exceeded exports of ₹0.00 Cr, resulting in a trade deficit of ₹9.55 Crore — ranking #9040 of 12657 by surplus magnitude.

Import Growth of 7.82% CAGR Signals Stable Import Dependency for Fir/Spruce Wood (≥15cm)

India's imports under HSN Code 44032390 have grown at 7.82% CAGR, reaching ₹9.55 Crore in FY 2024-25.

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Frequently Asked Questions

Clear answers to common queries about HSN Code 44032390 and GST compliance.

What products are classified under HSN 44032390 ?

It includes Fir/Spruce Wood (≥15cm)

Can we claim ITC on inputs used to trade Fir/Spruce Wood (≥15cm)?

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 Fir/Spruce Wood (≥15cm)?

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 should mixed supplies be billed when Fir/Spruce Wood (≥15cm) is sold with other items?

Use separate invoice lines per HSN and apply the correct rate per line (e.g., Varies for Fir/Spruce Wood (≥15cm); Nil for exempt items if applicable).

Do e‑way bill and e‑invoice apply for Fir/Spruce Wood (≥15cm)?

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 Fir/Spruce Wood (≥15cm)?

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

Important Disclaimer

The above does not constitute professional advice or a formal recommendation. We recommend consulting a professional tax consultant before acting on the information contained in this piece of content.