---
title: "HSN Code for Unimpregnated Railway Sleepers | HSN 44039929 GST Rate"
description: "Find HSN and GST Rates for 44039929 related to Unimpregnated Railway Sleepers with BUSY Accounting - The reliable source for HSN and GST details in India."
canonical: "https://busy.in/hsn/hsn-44039929/"
---

# HSN Code 44039929: Unimpregnated Railway Sleepers

- [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 |
| --- | --- | --- | --- | --- |
| 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 | 9% | 9% | 18% | 0% |

## Frequently asked questions

### What products are classified under HSN 44039929 ?

It includes Plastic Decorative Plain Particle Board

### Do e‑way bill and e‑invoice apply for Unimpregnated Railway Sleepers?

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.

### Can we claim ITC on inputs used to trade Unimpregnated Railway Sleepers?

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 Unimpregnated Railway Sleepers?

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.

### Any common misclassification issue with Unimpregnated Railway Sleepers?

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

### How should mixed supplies be billed when Unimpregnated Railway Sleepers is sold with other items?

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

### How much GST applies to Unimpregnated Railway Sleepers?

Under HSN 44039929, Unimpregnated Railway Sleepers attracts Varies when sold in taxable form. Describe the exact form on the invoice.