---
title: "HSN Code for Other | Of Maple (Acer Spp.) | HSN 44079300 GST Rate"
description: "Find HSN and GST Rates for 44079300 related to Other | Of Maple (Acer Spp.) with BUSY Accounting - The reliable source for HSN and GST details in India."
canonical: "https://busy.in/hsn/hsn-44079300/"
---

# HSN Code 44079300: Other | Of Maple (Acer Spp.)

- [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 |
| --- | --- | --- | --- | --- |
| Other : Of maple (Acer spp.) | 9% | 9% | 18% | 0% |

## Frequently asked questions

### What products are classified under HSN 44079300 ?

It includes Other | Of Maple (Acer Spp.)

### Can we claim ITC on inputs used to trade Other / Of Maple (Acer Spp.)?

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

### How much GST applies to Other / Of Maple (Acer Spp.)?

Under HSN 44079300, Other / Of Maple (Acer Spp.) attracts Varies when sold in taxable form. Describe the exact form on the invoice.

### Do e‑way bill and e‑invoice apply for Other / Of Maple (Acer Spp.)?

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 should mixed supplies be billed when Other / Of Maple (Acer Spp.) is sold with other items?

Use separate invoice lines per HSN and apply the correct rate per line (e.g., Varies for Other / Of Maple (Acer Spp.); Nil for exempt items if applicable).

### Does packaging or labelling change the GST for Other / Of Maple (Acer Spp.)?

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.

## India's trade performance: HSN Code 44079300 (FY 2024-25)

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

- Exports: < ₹1 Crore (−19.23% YoY) — 0.0000% of India's total exports
- Imports: ₹31 Cr (+1.07% YoY) — 0.0005% of India's total imports
- Trade balance: −₹31 Cr (Deficit); surplus rank #9862 of 12657 HSN codes
- Share of Sub-Chapter 4407: 0.27% of its exports; import side 0.71%
- Rank within Sub-Chapter 4407: #10 of 30 by export value; import-side #10

### Key metrics

- Export CAGR: -14.83% (FY 2018-19 to FY 2024-25, 7 fiscal years)
- National export rank: #9395 of 12657 HSN codes by export value (FY 2024-25)
- Peak growth year: +227.59% in FY 2020-21
- Contribution to Sub-Ch. 4407: 0.27% of its exports (FY 2024-25)

## India export-import trade statistics: HSN Code 44079300

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% | — | 1.64% | 8.68 | 0.0002% | — | 0.28% | −8.13 | #8108 |
| FY 2019-20 | < ₹1 Crore | 0.0000% | +5.45% | 2.80% | 8.57 | 0.0003% | −1.27% | 0.27% | −7.99 | #8085 |
| FY 2020-21 | 1.90 | 0.0001% | +227.59% | 7.01% | 6.90 | 0.0002% | −19.49% | 0.25% | −5.00 | #7044 |
| FY 2021-22 | 1.70 | 0.0001% | −10.53% | 3.21% | 16.57 | 0.0004% | +140.14% | 0.54% | −14.87 | #7482 |
| FY 2022-23 | < ₹1 Crore | 0.0000% | −92.35% | 0.20% | 31.16 | 0.0005% | +88.05% | 0.78% | −31.03 | #9522 |
| FY 2023-24 | < ₹1 Crore | 0.0000% | +100.00% | 0.46% | 30.87 | 0.0005% | −0.93% | 0.83% | −30.61 | #9282 |
| FY 2024-25 | < ₹1 Crore | 0.0000% | −19.23% | 0.27% | 31.20 | 0.0005% | +1.07% | 0.71% | −30.99 | #9395 |

- CAGR (7-year): exports -14.83%/yr, imports 23.77%/yr (consistently Deficit)

## Key trade insights: HSN Code 44079300 export-import analysis

### Export decline: -14.83% CAGR over 7 years

India's exports under HSN Code 44079300 have declined at a compound annual rate of -14.83% over 7 fiscal years, falling from ₹0.55 Crore in FY 2018-19 to ₹0.21 Crore in FY 2024-25.

### HSN Code 44079300 ranked #9395 among all 12657 HSN codes by export value

In FY 2024-25, HSN Code 44079300 ranks #9395 out of 12657 HSN codes by total export value. Within Sub-Chapter 4407, it ranks #10 of 30. By trade surplus, it ranks #9862 of 12657.

### FY 2020-21 was the strongest growth year for HSN Code 44079300 exports

The strongest single-year export movement for HSN Code 44079300 was recorded in FY 2020-21, when exports surged by 227.59% over the prior year.

### India records a trade deficit of ₹30.99 Crore in HSN Code 44079300 goods

In FY 2024-25, India's imports of ₹31.20 Cr exceeded exports of ₹0.21 Cr, resulting in a trade deficit of ₹30.99 Crore — ranking #9862 of 12657 by surplus magnitude.

### Import growth of 23.77% CAGR signals rising demand for Other | Of Maple (Acer Spp.)

India's imports under HSN Code 44079300 have grown at 23.77% CAGR, reaching ₹31.20 Crore in FY 2024-25.

### HSN Code 44079300 contributes 0.27% of Sub-Chapter 4407 exports — ranked #10

Among the 30 HSN codes under Sub-Chapter 4407, HSN Code 44079300 ranks #10 by export value — accounting for 0.27% of the sub-chapter's total exports in FY 2024-25. On the import side, it holds 0.71% share (rank #10).

## 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.) (this hsn code) | < ₹1 Crore |