---
title: "HSN Code for Walnut Wood | HSN 44039924 GST Rate"
description: "Find HSN and GST Rates for 44039924 related to Walnut Wood with BUSY Accounting - The reliable source for HSN and GST details in India."
canonical: "https://busy.in/hsn/hsn-44039924/"
---

# HSN Code 44039924: Walnut 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 : Walnut wood (Juglans binata) | 9% | 9% | 18% | 0% |

## Frequently asked questions

### What products are classified under HSN 44039924 ?

It includes Walnut Wood

### How much GST applies to Walnut Wood?

Under HSN 44039924, Walnut Wood attracts Varies when sold in taxable form. Describe the exact form on the invoice.

### Do e‑way bill and e‑invoice apply for Walnut 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.

### How should mixed supplies be billed when Walnut Wood is sold with other items?

Use separate invoice lines per HSN and apply the correct rate per line (e.g., Varies for Walnut Wood; Nil for exempt items if applicable).

### Can we claim ITC on inputs used to trade Walnut Wood?

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 Walnut 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.

## India's trade performance: HSN Code 44039924 (FY 2024-25)

Source: TradeStat EIDB, Ministry of Commerce & Industry. Values in ₹ Crore (FY 2018-19 to FY 2024-25).

- Exports: Nil (−100.00% YoY) — 0.0000% of India's total exports
- Imports: ₹11 Cr (+28.36% YoY) — 0.0002% of India's total imports
- Trade balance: −₹11 Cr (Deficit); surplus rank #9137 of 12657 HSN codes
- Share of Sub-Chapter 4403: 0.00% of its exports; import side 0.13%

### Key metrics

- Peak growth year: −100.00% in FY 2019-20
- Contribution to Sub-Ch. 4403: 0.00% of its exports (FY 2024-25)

## India export-import trade statistics: HSN Code 44039924

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% | — | 0.00% | 12.25 | 0.0003% | — | 0.16% | −12.22 | #9664 |
| FY 2019-20 | Nil | 0.0000% | −100.00% | 0.00% | 10.02 | 0.0003% | −18.20% | 0.16% | −10.02 | — |
| FY 2020-21 | Nil | 0.0000% | — | 0.00% | 2.80 | 0.0001% | −72.06% | 0.05% | −2.80 | — |
| FY 2021-22 | Nil | 0.0000% | — | 0.00% | 9.25 | 0.0002% | +230.36% | 0.13% | −9.25 | — |
| FY 2022-23 | Nil | 0.0000% | — | 0.00% | 28.32 | 0.0005% | +206.16% | 0.33% | −28.32 | — |
| FY 2023-24 | < ₹1 Crore | 0.0000% | — | 0.01% | 8.71 | 0.0002% | −69.24% | 0.12% | −8.69 | #10338 |
| FY 2024-25 | Nil | 0.0000% | −100.00% | 0.00% | 11.18 | 0.0002% | +28.36% | 0.13% | −11.18 | — |

- CAGR (7-year): exports —/yr, imports -1.51%/yr (consistently Deficit)

## Key trade insights: HSN Code 44039924 export-import analysis

### Export snapshot for HSN Code 44039924

India exported ₹0.00 Crore worth of Walnut Wood 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 44039924 exports

The strongest single-year export movement for HSN Code 44039924 was recorded in FY 2019-20, when exports declined by 100.00% over the prior year.

### India records a trade deficit of ₹11.18 Crore in HSN Code 44039924 goods

In FY 2024-25, India's imports of ₹11.18 Cr exceeded exports of ₹0.00 Cr, resulting in a trade deficit of ₹11.18 Crore — ranking #9137 of 12657 by surplus magnitude.

### Import growth of -1.51% CAGR signals stable import dependency for Walnut Wood

India's imports under HSN Code 44039924 have grown at -1.51% CAGR, reaching ₹11.18 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 44039924: Walnut Wood (this hsn code) | Nil |