---
title: "HSN Code for Fir and Spruce wood | HSN 44071200 GST Rate"
description: "Find HSN and GST Rates for 44071200 related to Fir and Spruce wood with BUSY Accounting - The reliable source for HSN and GST details in India."
canonical: "https://busy.in/hsn/hsn-44071200/"
---

# HSN Code 44071200: Fir and Spruce 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 4407: Sawn Wood](https://busy.in/hsn/sub-chapter-4407/)

## GST rates

| Description | CGST | SGST | IGST | CESS |
| --- | --- | --- | --- | --- |
| Coniferrous : Of fir (Abies spp.) and Spruce ( Picea spp.) | 9% | 9% | 18% | 0% |

## Frequently asked questions

### What products are classified under HSN 44071200 ?

It includes Fir and Spruce wood

### How much GST applies to Fir and Spruce wood?

Under HSN 44071200, Fir and Spruce wood attracts Varies when sold in taxable form. Describe the exact form on the invoice.

### Can we claim ITC on inputs used to trade Fir and Spruce wood?

If your outward supply is taxable, eligible ITC is available subject to general restrictions. For exempt/Nil supplies, reverse credit per Rule 42.

### Do e‑way bill and e‑invoice apply for Fir and Spruce 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.

### Does packaging or labelling change the GST for Fir and Spruce 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.

### Any common misclassification issue with Fir and Spruce wood?

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 44071200 (FY 2024-25)

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

- Exports: < ₹1 Crore (−85.71% YoY) — 0.0000% of India's total exports
- Imports: ₹434 Cr (−7.79% YoY) — 0.0071% of India's total imports
- Trade balance: −₹434 Cr (Deficit); surplus rank #11807 of 12657 HSN codes
- Share of Sub-Chapter 4407: 0.03% of its exports; import side 9.81%
- Rank within Sub-Chapter 4407: #12 of 30 by export value; import-side #4

### Key metrics

- Export CAGR: 12.25% (FY 2018-19 to FY 2024-25, 7 fiscal years)
- National export rank: #10305 of 12657 HSN codes by export value (FY 2024-25)
- Peak growth year: +1,300.00% in FY 2023-24
- Contribution to Sub-Ch. 4407: 0.03% of its exports (FY 2024-25)

## India export-import trade statistics: HSN Code 44071200

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. 4407 | Imports (₹ Cr) | Imp share | Imp YoY | Imp % of Sub-Ch. 4407 | Trade balance | Exp rank |
| --- | --- | --- | --- | --- | --- | --- | --- | --- | --- | --- |
| FY 2018-19 | < ₹1 Crore | 0.0000% | — | 0.03% | 239.69 | 0.0067% | — | 7.75% | −239.68 | #9921 |
| FY 2019-20 | Nil | 0.0000% | −100.00% | 0.00% | 360.32 | 0.0108% | +50.33% | 11.55% | −360.32 | — |
| FY 2020-21 | Nil | 0.0000% | — | 0.00% | 406.57 | 0.0140% | +12.84% | 14.97% | −406.57 | — |
| FY 2021-22 | < ₹1 Crore | 0.0000% | — | 0.93% | 456.87 | 0.0100% | +12.37% | 14.96% | −456.38 | #8593 |
| FY 2022-23 | < ₹1 Crore | 0.0000% | −97.96% | 0.02% | 495.29 | 0.0086% | +8.41% | 12.35% | −495.28 | #10292 |
| FY 2023-24 | < ₹1 Crore | 0.0000% | +1,300.00% | 0.25% | 470.15 | 0.0084% | −5.08% | 12.67% | −470.01 | #9628 |
| FY 2024-25 | < ₹1 Crore | 0.0000% | −85.71% | 0.03% | 433.52 | 0.0071% | −7.79% | 9.81% | −433.50 | #10305 |

- CAGR (7-year): exports 12.25%/yr, imports 10.38%/yr (consistently Deficit)

## Key trade insights: HSN Code 44071200 export-import analysis

### Consistent export growth: 12.25% CAGR over 7 years

India's exports under HSN Code 44071200 have grown at a compound annual rate of 12.25% over 7 fiscal years, rising from ₹0.01 Crore in FY 2018-19 to ₹0.02 Crore in FY 2024-25.

### HSN Code 44071200 ranked #10305 among all 12657 HSN codes by export value

In FY 2024-25, HSN Code 44071200 ranks #10305 out of 12657 HSN codes by total export value. Within Sub-Chapter 4407, it ranks #12 of 30. By trade surplus, it ranks #11807 of 12657.

### FY 2023-24 was the strongest growth year for HSN Code 44071200 exports

The strongest single-year export movement for HSN Code 44071200 was recorded in FY 2023-24, when exports surged by 1,300.00% over the prior year.

### India records a trade deficit of ₹433.50 Crore in HSN Code 44071200 goods

In FY 2024-25, India's imports of ₹433.52 Cr exceeded exports of ₹0.02 Cr, resulting in a trade deficit of ₹433.50 Crore — ranking #11807 of 12657 by surplus magnitude.

### Import growth of 10.38% CAGR signals rising demand for Fir and Spruce wood

India's imports under HSN Code 44071200 have grown at 10.38% CAGR, reaching ₹433.52 Crore in FY 2024-25.

### HSN Code 44071200 contributes 0.03% of Sub-Chapter 4407 exports — ranked #12

Among the 30 HSN codes under Sub-Chapter 4407, HSN Code 44071200 ranks #12 by export value — accounting for 0.03% of the sub-chapter's total exports in FY 2024-25. On the import side, it holds 9.81% share (rank #4).

## Related HSN Codes in Sub-Chapter 4407

Ranked by export value (FY 2024-25).

| Rank | HSN Code | Exports (FY 2024-25) |
| --- | --- | --- |
| #1 | [HSN Code 44072300: Sapelli: Tropical Wood Specified in Sub-heading Note 1](https://busy.in/hsn/hsn-44072300/) | ₹41 Cr |
| #2 | [HSN Code 44079990: Wood sawn or chipped lengthwise \| Other](https://busy.in/hsn/hsn-44079990/) | ₹8 Cr |
| #3 | [HSN Code 44072500: Dark/Light Red Meranti/Meranti Bakau](https://busy.in/hsn/hsn-44072500/) | ₹7 Cr |
| #4 | [HSN Code 44072900: Mahogany](https://busy.in/hsn/hsn-44072900/) | ₹7 Cr |
| #5 | [HSN Code 44072100: Tamarind Flour (Non-Packaged)](https://busy.in/hsn/hsn-44072100/) | ₹6 Cr |
| #6 | [HSN Code 44071100: Pine wood](https://busy.in/hsn/hsn-44071100/) | ₹6 Cr |
| #7 | [HSN Code 44072200: Virola/Imbuia/Balsa](https://busy.in/hsn/hsn-44072200/) | < ₹1 Crore |
| #8 | [HSN Code 44079100: Other \| Of Oak (Quercus Spp.)](https://busy.in/hsn/hsn-44079100/) | < ₹1 Crore |
| #9 | [HSN Code 44079200: Other \| Of Beech (Fagus Spp.)](https://busy.in/hsn/hsn-44079200/) | < ₹1 Crore |
| #10 | [HSN Code 44079300: Other \| Of Maple (Acer Spp.)](https://busy.in/hsn/hsn-44079300/) | < ₹1 Crore |
| #12 | HSN Code 44071200: Fir and Spruce wood (this hsn code) | < ₹1 Crore |