--- title: "HSN Code for Coniferous Wood: Fir & Spruce (Abies & Picea spp.) Other | HSN 44032490 GST Rate" description: "Find HSN and GST Rates for 44032490 related to Coniferous Wood: Fir & Spruce (Abies & Picea spp.) Other with BUSY Accounting - The reliable source for HSN and GST details in India." canonical: "https://busy.in/hsn/hsn-44032490/" --- # HSN Code 44032490: Coniferous Wood: Fir & Spruce (Abies & Picea spp.) 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 fir (Abies spp.) and spruce (Picea spp.), other: Other | 9% | 9% | 18% | 0% | ## Frequently asked questions ### What products are classified under HSN 44032490 ? It includes Coniferous Wood: Fir & Spruce (Abies & Picea spp.) Other ### Do e‑way bill and e‑invoice apply for Coniferous Wood: Fir & Spruce (Abies & Picea spp.) 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. ### How much GST applies to Coniferous Wood: Fir & Spruce (Abies & Picea spp.) Other? Under HSN 44032490, Coniferous Wood: Fir & Spruce (Abies & Picea spp.) Other attracts Varies when sold in taxable form. Describe the exact form on the invoice. ### Any common misclassification issue with Coniferous Wood: Fir & Spruce (Abies & Picea spp.) Other? 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 Coniferous Wood: Fir & Spruce (Abies & Picea spp.) Other? 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 Coniferous Wood: Fir & Spruce (Abies & Picea spp.) Other is sold with other items? Use separate invoice lines per HSN and apply the correct rate per line (e.g., Varies for Coniferous Wood: Fir & Spruce (Abies & Picea spp.) Other; Nil for exempt items if applicable). ## India's trade performance: HSN Code 44032490 (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: < ₹1 Crore (−3.92% YoY) — 0.0000% of India's total imports - Trade balance: −< ₹1 Crore (Deficit); surplus rank #7688 of 12657 HSN codes - Share of Sub-Chapter 4403: 0.00% of its exports; import side 0.01% ## India export-import trade statistics: HSN Code 44032490 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% | 10.93 | 0.0003% | — | 0.14% | −10.93 | — | | FY 2019-20 | Nil | 0.0000% | — | 0.00% | 20.37 | 0.0006% | +86.37% | 0.32% | −20.37 | — | | FY 2020-21 | Nil | 0.0000% | — | 0.00% | 4.77 | 0.0002% | −76.58% | 0.09% | −4.77 | — | | FY 2021-22 | Nil | 0.0000% | — | 0.00% | 7.71 | 0.0002% | +61.64% | 0.11% | −7.71 | — | | FY 2022-23 | Nil | 0.0000% | — | 0.00% | Nil | 0.0000% | −100.00% | 0.00% | 0.00 | — | | FY 2023-24 | Nil | 0.0000% | — | 0.00% | < ₹1 Crore | 0.0000% | — | 0.01% | −0.51 | — | | FY 2024-25 | Nil | 0.0000% | — | 0.00% | < ₹1 Crore | 0.0000% | −3.92% | 0.01% | −0.49 | — | - CAGR (7-year): exports —/yr, imports -40.40%/yr (consistently Deficit) ## Key trade insights: HSN Code 44032490 export-import analysis ### Export snapshot for HSN Code 44032490 India exported ₹0.00 Crore worth of Coniferous Wood: Fir & Spruce (Abies & Picea spp.) Other in FY 2024-25. Multi-year trend data is being compiled for this hsn code. ### India records a trade deficit of ₹0.49 Crore in HSN Code 44032490 goods In FY 2024-25, India's imports of ₹0.49 Cr exceeded exports of ₹0.00 Cr, resulting in a trade deficit of ₹0.49 Crore — ranking #7688 of 12657 by surplus magnitude. ### Import growth of -40.40% CAGR signals stable import dependency for Coniferous Wood: Fir & Spruce (Abies & Picea spp.) Other India's imports under HSN Code 44032490 have grown at -40.40% CAGR, reaching ₹0.49 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 44032490: Coniferous Wood: Fir & Spruce (Abies & Picea spp.) Other (this hsn code) | Nil |