--- title: "HSN Code for Sapelli: Tropical Wood Specified in Sub-heading Note 1 | HSN 44072300 GST Rate" description: "Find HSN and GST Rates for 44072300 related to Sapelli: Tropical Wood Specified in Sub-heading Note 1 with BUSY Accounting - The reliable source for HSN and GST details in India." canonical: "https://busy.in/hsn/hsn-44072300/" --- # HSN Code 44072300: Sapelli: Tropical Wood Specified in Sub-heading Note 1 - [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 | | --- | --- | --- | --- | --- | | Of tropical wood specified in Sub-heading Note 1 to this Chapter : Teak | 9% | 9% | 18% | 0% | ## Frequently asked questions ### What products are classified under HSN 44072300 ? It includes Sapelli: Tropical Wood Specified in Sub-heading Note 1 ### Does packaging or labelling change the GST for Sapelli: Tropical Wood Specified in Sub-heading Note 1? 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. ### Can we claim ITC on inputs used to trade Sapelli: Tropical Wood Specified in Sub-heading Note 1? 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 Sapelli: Tropical Wood Specified in Sub-heading Note 1? Use the exact HSN and describe the form/grade. For multi‑line invoices, apply the rate per line to avoid wrong tax collection. ### How much GST applies to Sapelli: Tropical Wood Specified in Sub-heading Note 1? Under HSN 44072300, Sapelli: Tropical Wood Specified in Sub-heading Note 1 attracts Varies when sold in taxable form. Describe the exact form on the invoice. ### Do e‑way bill and e‑invoice apply for Sapelli: Tropical Wood Specified in Sub-heading Note 1? 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. ## India's trade performance: HSN Code 44072300 (FY 2024-25) Source: TradeStat EIDB, Ministry of Commerce & Industry. Values in ₹ Crore (FY 2018-19 to FY 2024-25). - Exports: ₹41 Cr (+3.25% YoY) — 0.0011% of India's total exports - Imports: ₹902 Cr (+8.06% YoY) — 0.0149% of India's total imports - Trade balance: −₹861 Cr (Deficit); surplus rank #12157 of 12657 HSN codes - Share of Sub-Chapter 4407: 53.73% of its exports; import side 20.43% - Rank within Sub-Chapter 4407: #1 of 30 by export value; import-side #2 ### Key metrics - National export rank: #3878 of 12657 HSN codes by export value (FY 2024-25) - Peak growth year: +8.25% in FY 2023-24 - Contribution to Sub-Ch. 4407: 53.73% of its exports (FY 2024-25) ## India export-import trade statistics: HSN Code 44072300 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 | Nil | 0.0000% | — | 0.00% | Nil | 0.0000% | — | 0.00% | 0.00 | — | | FY 2019-20 | Nil | 0.0000% | — | 0.00% | Nil | 0.0000% | — | 0.00% | 0.00 | — | | FY 2020-21 | Nil | 0.0000% | — | 0.00% | Nil | 0.0000% | — | 0.00% | 0.00 | — | | FY 2021-22 | Nil | 0.0000% | — | 0.00% | Nil | 0.0000% | — | 0.00% | 0.00 | — | | FY 2022-23 | 36.96 | 0.0010% | — | 56.00% | 1,113.64 | 0.0194% | — | 27.77% | −1,076.68 | #3880 | | FY 2023-24 | 40.01 | 0.0011% | +8.25% | 70.14% | 835.11 | 0.0149% | −25.01% | 22.51% | −795.10 | #3833 | | FY 2024-25 | 41.31 | 0.0011% | +3.25% | 53.73% | 902.40 | 0.0149% | +8.06% | 20.43% | −861.09 | #3878 | ## Key trade insights: HSN Code 44072300 export-import analysis ### Export snapshot for HSN Code 44072300 India exported ₹41.31 Crore worth of Sapelli: Tropical Wood Specified in Sub-heading Note 1 in FY 2024-25. Multi-year trend data is being compiled for this hsn code. ### HSN Code 44072300 ranked #3878 among all 12657 HSN codes by export value In FY 2024-25, HSN Code 44072300 ranks #3878 out of 12657 HSN codes by total export value. Within Sub-Chapter 4407, it ranks #1 of 30. By trade surplus, it ranks #12157 of 12657. ### FY 2023-24 was the strongest growth year for HSN Code 44072300 exports The strongest single-year export movement for HSN Code 44072300 was recorded in FY 2023-24, when exports surged by 8.25% over the prior year. ### India records a trade deficit of ₹861.09 Crore in HSN Code 44072300 goods In FY 2024-25, India's imports of ₹902.40 Cr exceeded exports of ₹41.31 Cr, resulting in a trade deficit of ₹861.09 Crore — ranking #12157 of 12657 by surplus magnitude. ### HSN Code 44072300 contributes 53.73% of Sub-Chapter 4407 exports — ranked #1 Among the 30 HSN codes under Sub-Chapter 4407, HSN Code 44072300 ranks #1 by export value — accounting for 53.73% of the sub-chapter's total exports in FY 2024-25. On the import side, it holds 20.43% share (rank #2). ## 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 (this hsn code) | ₹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 |