---
title: "HSN Code for Railway or tramway sleepers (crossties) of wood – other | HSN 44061000 GST Rate"
description: "Find HSN and GST Rates for 44061000 related to Railway or tramway sleepers (crossties) of wood – other with BUSY Accounting - The reliable source for HSN and GST details in India."
canonical: "https://busy.in/hsn/hsn-44061000/"
---

# HSN Code 44061000: Railway or tramway sleepers (crossties) of wood – 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 4406: Railway sleepers](https://busy.in/hsn/sub-chapter-4406/)

## GST rates

| Description | CGST | SGST | IGST | CESS |
| --- | --- | --- | --- | --- |
| Railway or tramway sleepers (crossties) of wood - not impregnated | 6% | 6% | 12% | 0% |

## Frequently asked questions

### What products are classified under HSN 44061000 ?

It includes Other Melamine Surface Covered Particle Board

### Do e‑way bill and e‑invoice apply for Railway or tramway sleepers (crossties) of wood – 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 Railway or tramway sleepers (crossties) of wood – other?

Under HSN 44061000, Railway or tramway sleepers (crossties) of wood – other attracts Varies when sold in taxable form. Describe the exact form on the invoice.

### How should mixed supplies be billed when Railway or tramway sleepers (crossties) of wood – other is sold with other items?

Use separate invoice lines per HSN and apply the correct rate per line (e.g., Varies for Railway or tramway sleepers (crossties) of wood – other; Nil for exempt items if applicable).

### Can we claim ITC on inputs used to trade Railway or tramway sleepers (crossties) of wood – other?

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 Railway or tramway sleepers (crossties) of wood – other?

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

### Does packaging or labelling change the GST for Railway or tramway sleepers (crossties) of wood – other?

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.