--- title: "HSN Code for Other Wood (Sal/Sandal/Semul/Walnut/Sissoo/Cedar) | HSN 44039990 GST Rate" description: "Find HSN and GST Rates for 44039990 related to Other Wood (Sal/Sandal/Semul/Walnut/Sissoo/Cedar) with BUSY Accounting - The reliable source for HSN and GST details in India." canonical: "https://busy.in/hsn/hsn-44039990/" --- # HSN Code 44039990: Other Wood (Sal/Sandal/Semul/Walnut/Sissoo/Cedar) - [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 : Other | 9% | 9% | 18% | 0% | ## Frequently asked questions ### What products are classified under HSN 44039990 ? It includes Other Wood (Sal/Sandal/Semul/Walnut/Sissoo/Cedar) ### Does packaging or labelling change the GST for Other Wood (Sal/Sandal/Semul/Walnut/Sissoo/Cedar)? 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 Other Wood (Sal/Sandal/Semul/Walnut/Sissoo/Cedar) is sold with other items? Use separate invoice lines per HSN and apply the correct rate per line (e.g., Varies for Other Wood (Sal/Sandal/Semul/Walnut/Sissoo/Cedar); Nil for exempt items if applicable). ### How much GST applies to Other Wood (Sal/Sandal/Semul/Walnut/Sissoo/Cedar)? Under HSN 44039990, Other Wood (Sal/Sandal/Semul/Walnut/Sissoo/Cedar) attracts Varies when sold in taxable form. Describe the exact form on the invoice. ### Do e‑way bill and e‑invoice apply for Other Wood (Sal/Sandal/Semul/Walnut/Sissoo/Cedar)? 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 Other Wood (Sal/Sandal/Semul/Walnut/Sissoo/Cedar)? If your outward supply is taxable, eligible ITC is available subject to general restrictions. For exempt/Nil supplies, reverse credit per Rule 42. ### Any common misclassification issue with Other Wood (Sal/Sandal/Semul/Walnut/Sissoo/Cedar)? Use the exact HSN and describe the form/grade. For multi‑line invoices, apply the rate per line to avoid wrong tax collection. ## India's trade performance: HSN Code 44039990 (FY 2024-25) Source: TradeStat EIDB, Ministry of Commerce & Industry. Values in ₹ Crore (FY 2018-19 to FY 2024-25). - Exports: ₹1 Cr (−30.06% YoY) — 0.0000% of India's total exports - Imports: ₹1,054 Cr (+4.47% YoY) — 0.0173% of India's total imports - Trade balance: −₹1,053 Cr (Deficit); surplus rank #12225 of 12657 HSN codes - Share of Sub-Chapter 4403: 1.61% of its exports; import side 11.91% - Rank within Sub-Chapter 4403: #5 of 56 by export value; import-side #4 ### Key metrics - Export CAGR: 5.86% (FY 2018-19 to FY 2024-25, 7 fiscal years) - National export rank: #8140 of 12657 HSN codes by export value (FY 2024-25) - Peak growth year: +1,451.90% in FY 2022-23 - Contribution to Sub-Ch. 4403: 1.61% of its exports (FY 2024-25) ## India export-import trade statistics: HSN Code 44039990 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% | — | 0.13% | 2,616.03 | 0.0730% | — | 34.28% | −2,615.22 | #7806 | | FY 2019-20 | 3.22 | 0.0001% | +297.53% | 2.21% | 1,890.26 | 0.0565% | −27.74% | 29.41% | −1,887.04 | #6375 | | FY 2020-21 | 1.64 | 0.0001% | −49.07% | 4.68% | 1,608.86 | 0.0552% | −14.89% | 29.14% | −1,607.22 | #7203 | | FY 2021-22 | < ₹1 Crore | 0.0000% | −51.83% | 0.33% | 1,314.90 | 0.0288% | −18.27% | 18.04% | −1,314.11 | #8195 | | FY 2022-23 | 12.26 | 0.0003% | +1,451.90% | 18.13% | 1,720.84 | 0.0299% | +30.87% | 20.08% | −1,708.58 | #5357 | | FY 2023-24 | 1.63 | 0.0000% | −86.70% | 0.49% | 1,008.61 | 0.0180% | −41.39% | 13.53% | −1,006.98 | #7777 | | FY 2024-25 | 1.14 | 0.0000% | −30.06% | 1.61% | 1,053.72 | 0.0173% | +4.47% | 11.91% | −1,052.58 | #8140 | - CAGR (7-year): exports 5.86%/yr, imports -14.06%/yr (consistently Deficit) ## Key trade insights: HSN Code 44039990 export-import analysis ### Consistent export growth: 5.86% CAGR over 7 years India's exports under HSN Code 44039990 have grown at a compound annual rate of 5.86% over 7 fiscal years, rising from ₹0.81 Crore in FY 2018-19 to ₹1.14 Crore in FY 2024-25. ### HSN Code 44039990 ranked #8140 among all 12657 HSN codes by export value In FY 2024-25, HSN Code 44039990 ranks #8140 out of 12657 HSN codes by total export value. Within Sub-Chapter 4403, it ranks #5 of 56. By trade surplus, it ranks #12225 of 12657. ### FY 2022-23 was the strongest growth year for HSN Code 44039990 exports The strongest single-year export movement for HSN Code 44039990 was recorded in FY 2022-23, when exports surged by 1,451.90% over the prior year. ### India records a trade deficit of ₹1,052.58 Crore in HSN Code 44039990 goods In FY 2024-25, India's imports of ₹1,053.72 Cr exceeded exports of ₹1.14 Cr, resulting in a trade deficit of ₹1,052.58 Crore — ranking #12225 of 12657 by surplus magnitude. ### Import growth of -14.06% CAGR signals stable import dependency for Other Wood (Sal/Sandal/Semul/Walnut/Sissoo/Cedar) India's imports under HSN Code 44039990 have grown at -14.06% CAGR, reaching ₹1,053.72 Crore in FY 2024-25. ### HSN Code 44039990 contributes 1.61% of Sub-Chapter 4403 exports — ranked #5 Among the 56 HSN codes under Sub-Chapter 4403, HSN Code 44039990 ranks #5 by export value — accounting for 1.61% of the sub-chapter's total exports in FY 2024-25. On the import side, it holds 11.91% share (rank #4). ## 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) (this hsn code) | ₹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 |