--- title: "HSN Code for Sandal Wood | HSN 44039922 GST Rate" description: "Find HSN and GST Rates for 44039922 related to Sandal Wood with BUSY Accounting - The reliable source for HSN and GST details in India." canonical: "https://busy.in/hsn/hsn-44039922/" --- # HSN Code 44039922: Sandal Wood - [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 : 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) | 9% | 9% | 18% | 0% | ## Frequently asked questions ### What products are classified under HSN 44039922 ? It includes Sandal Wood ### Does packaging or labelling change the GST for Sandal Wood? 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 Sandal Wood is sold with other items? Use separate invoice lines per HSN and apply the correct rate per line (e.g., Varies for Sandal Wood; Nil for exempt items if applicable). ### Any common misclassification issue with Sandal Wood? Use the exact HSN and describe the form/grade. For multi‑line invoices, apply the rate per line to avoid wrong tax collection. ### How much GST applies to Sandal Wood? Under HSN 44039922, Sandal Wood attracts Varies when sold in taxable form. Describe the exact form on the invoice. ### Can we claim ITC on inputs used to trade Sandal Wood? 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 Sandal Wood? 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. ## India's trade performance: HSN Code 44039922 (FY 2024-25) Source: TradeStat EIDB, Ministry of Commerce & Industry. Values in ₹ Crore (FY 2018-19 to FY 2024-25). - Exports: ₹5 Cr (−9.90% YoY) — 0.0001% of India's total exports - Imports: ₹48 Cr (+2.98% YoY) — 0.0008% of India's total imports - Trade balance: −₹43 Cr (Deficit); surplus rank #10135 of 12657 HSN codes - Share of Sub-Chapter 4403: 6.54% of its exports; import side 0.54% - Rank within Sub-Chapter 4403: #2 of 56 by export value; import-side #9 ### Key metrics - Export CAGR: 7.13% (FY 2018-19 to FY 2024-25, 7 fiscal years) - National export rank: #6712 of 12657 HSN codes by export value (FY 2024-25) - Peak growth year: +468.63% in FY 2021-22 - Contribution to Sub-Ch. 4403: 6.54% of its exports (FY 2024-25) ## India export-import trade statistics: HSN Code 44039922 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 | 3.07 | 0.0001% | — | 0.49% | 4.60 | 0.0001% | — | 0.06% | −1.53 | #6445 | | FY 2019-20 | < ₹1 Crore | 0.0000% | −91.86% | 0.17% | 1.20 | 0.0000% | −73.91% | 0.02% | −0.95 | #8687 | | FY 2020-21 | < ₹1 Crore | 0.0000% | +104.00% | 1.46% | 8.49 | 0.0003% | +607.50% | 0.15% | −7.98 | #8220 | | FY 2021-22 | 2.90 | 0.0001% | +468.63% | 1.23% | 23.25 | 0.0005% | +173.85% | 0.32% | −20.35 | #6930 | | FY 2022-23 | 6.34 | 0.0002% | +118.62% | 9.37% | 31.28 | 0.0005% | +34.54% | 0.37% | −24.94 | #6200 | | FY 2023-24 | 5.15 | 0.0001% | −18.77% | 1.56% | 46.27 | 0.0008% | +47.92% | 0.62% | −41.12 | #6545 | | FY 2024-25 | 4.64 | 0.0001% | −9.90% | 6.54% | 47.65 | 0.0008% | +2.98% | 0.54% | −43.01 | #6712 | - CAGR (7-year): exports 7.13%/yr, imports 47.64%/yr (consistently Deficit) ## Key trade insights: HSN Code 44039922 export-import analysis ### Consistent export growth: 7.13% CAGR over 7 years India's exports under HSN Code 44039922 have grown at a compound annual rate of 7.13% over 7 fiscal years, rising from ₹3.07 Crore in FY 2018-19 to ₹4.64 Crore in FY 2024-25. ### HSN Code 44039922 ranked #6712 among all 12657 HSN codes by export value In FY 2024-25, HSN Code 44039922 ranks #6712 out of 12657 HSN codes by total export value. Within Sub-Chapter 4403, it ranks #2 of 56. By trade surplus, it ranks #10135 of 12657. ### FY 2021-22 was the strongest growth year for HSN Code 44039922 exports The strongest single-year export movement for HSN Code 44039922 was recorded in FY 2021-22, when exports surged by 468.63% over the prior year. ### India records a trade deficit of ₹43.01 Crore in HSN Code 44039922 goods In FY 2024-25, India's imports of ₹47.65 Cr exceeded exports of ₹4.64 Cr, resulting in a trade deficit of ₹43.01 Crore — ranking #10135 of 12657 by surplus magnitude. ### Import growth of 47.64% CAGR signals rising demand for Sandal Wood India's imports under HSN Code 44039922 have grown at 47.64% CAGR, reaching ₹47.65 Crore in FY 2024-25. ### HSN Code 44039922 contributes 6.54% of Sub-Chapter 4403 exports — ranked #2 Among the 56 HSN codes under Sub-Chapter 4403, HSN Code 44039922 ranks #2 by export value — accounting for 6.54% of the sub-chapter's total exports in FY 2024-25. On the import side, it holds 0.54% share (rank #9). ## 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 (this hsn code) | ₹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 |