--- title: "HSN Code for Not Impregnated | Coniferous | HSN 44061100 GST Rate" description: "Find HSN and GST Rates for 44061100 related to Not Impregnated | Coniferous with BUSY Accounting - The reliable source for HSN and GST details in India." canonical: "https://busy.in/hsn/hsn-44061100/" --- # HSN Code 44061100: Not Impregnated | Coniferous - [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 | | --- | --- | --- | --- | --- | | Not impregnated: Coniferous | 6% | 6% | 12% | 0% | ## Frequently asked questions ### What products are classified under HSN 44061100 ? It includes Not Impregnated | Coniferous ### How should mixed supplies be billed when Not Impregnated / Coniferous is sold with other items? Use separate invoice lines per HSN and apply the correct rate per line (e.g., Varies for Not Impregnated / Coniferous; Nil for exempt items if applicable). ### Any common misclassification issue with Not Impregnated / Coniferous? 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 Not Impregnated / Coniferous? 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. ### Do e‑way bill and e‑invoice apply for Not Impregnated / Coniferous? 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 Not Impregnated / Coniferous? If your outward supply is taxable, eligible ITC is available subject to general restrictions. For exempt/Nil supplies, reverse credit per Rule 42. ## India's trade performance: HSN Code 44061100 (FY 2024-25) Source: TradeStat EIDB, Ministry of Commerce & Industry. Values in ₹ Crore (FY 2018-19 to FY 2024-25). - Exports: < ₹1 Crore — 0.0000% of India's total exports - Imports: Nil — 0.0000% of India's total imports - Trade balance: < ₹1 Crore (Surplus); surplus rank #5298 of 12657 HSN codes - Share of Sub-Chapter 4406: 100.00% of its exports - Rank within Sub-Chapter 4406: #1 of 6 by export value ### Key metrics - Export CAGR: 41.42% (FY 2018-19 to FY 2024-25, 7 fiscal years) - National export rank: #9843 of 12657 HSN codes by export value (FY 2024-25) - Peak growth year: −42.86% in FY 2021-22 - Contribution to Sub-Ch. 4406: 100.00% of its exports (FY 2024-25) ## India export-import trade statistics: HSN Code 44061100 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. 4406 | Imports (₹ Cr) | Imp share | Imp YoY | Imp % of Sub-Ch. 4406 | Trade balance | Exp rank | | --- | --- | --- | --- | --- | --- | --- | --- | --- | --- | --- | | FY 2018-19 | < ₹1 Crore | 0.0000% | — | 6.25% | Nil | 0.0000% | — | 0.00% | +0.01 | #9921 | | FY 2019-20 | Nil | 0.0000% | −100.00% | — | Nil | 0.0000% | — | 0.00% | 0.00 | — | | FY 2020-21 | < ₹1 Crore | 0.0000% | — | 63.64% | Nil | 0.0000% | — | — | +0.07 | #9417 | | FY 2021-22 | < ₹1 Crore | 0.0000% | −42.86% | 28.57% | Nil | 0.0000% | — | — | +0.04 | #9874 | | FY 2022-23 | Nil | 0.0000% | −100.00% | 0.00% | Nil | 0.0000% | — | — | 0.00 | — | | FY 2023-24 | Nil | 0.0000% | — | — | Nil | 0.0000% | — | — | 0.00 | — | | FY 2024-25 | < ₹1 Crore | 0.0000% | — | 100.00% | Nil | 0.0000% | — | — | +0.08 | #9843 | - CAGR (7-year): exports 41.42%/yr, imports —/yr (consistently Surplus) ## Key trade insights: HSN Code 44061100 export-import analysis ### Consistent export growth: 41.42% CAGR over 7 years India's exports under HSN Code 44061100 have grown at a compound annual rate of 41.42% over 7 fiscal years, rising from ₹0.01 Crore in FY 2018-19 to ₹0.08 Crore in FY 2024-25. ### HSN Code 44061100 ranked #9843 among all 12657 HSN codes by export value In FY 2024-25, HSN Code 44061100 ranks #9843 out of 12657 HSN codes by total export value. Within Sub-Chapter 4406, it ranks #1 of 6. By trade surplus, it ranks #5298 of 12657. ### FY 2021-22 was the strongest growth year for HSN Code 44061100 exports The strongest single-year export movement for HSN Code 44061100 was recorded in FY 2021-22, when exports declined by 42.86% over the prior year. ### India maintains a trade surplus of ₹0.08 Crore in HSN Code 44061100 goods In FY 2024-25, India's exports of ₹0.08 Cr exceeded imports of ₹0.00 Cr, resulting in a trade surplus of ₹0.08 Crore — ranking #5298 of 12657 by surplus magnitude. ### HSN Code 44061100 contributes 100.00% of Sub-Chapter 4406 exports — ranked #1 Among the 6 HSN codes under Sub-Chapter 4406, HSN Code 44061100 ranks #1 by export value — accounting for 100.00% of the sub-chapter's total exports in FY 2024-25. ## Related HSN Codes in Sub-Chapter 4406 Ranked by export value (FY 2024-25). | Rank | HSN Code | Exports (FY 2024-25) | | --- | --- | --- | | #1 | HSN Code 44061100: Not Impregnated \| Coniferous (this hsn code) | < ₹1 Crore | | — | [HSN Code 44061200: Not Impregnated\| Non-Coniferous](https://busy.in/hsn/hsn-44061200/) | Nil | | — | [HSN Code 44069100: Other\| Coniferous](https://busy.in/hsn/hsn-44069100/) | Nil | | — | [HSN Code 44069200: Other\| Non-Coniferous](https://busy.in/hsn/hsn-44069200/) | Nil | | — | [HSN Code 44061000: Railway or tramway sleepers (crossties) of wood – other](https://busy.in/hsn/hsn-44061000/) | — | | — | [HSN Code 44069000: Douglas Fir Sawn Wood > 6MM](https://busy.in/hsn/hsn-44069000/) | — |