---
title: "HSN Code for Wood sawn or chipped lengthwise | Other | HSN 44079990 GST Rate"
description: "Find HSN and GST Rates for 44079990 related to Wood sawn or chipped lengthwise | Other with BUSY Accounting - The reliable source for HSN and GST details in India."
canonical: "https://busy.in/hsn/hsn-44079990/"
---

# HSN Code 44079990: Wood sawn or chipped lengthwise | 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 4407: Sawn Wood](https://busy.in/hsn/sub-chapter-4407/)

## GST rates

| Description | CGST | SGST | IGST | CESS |
| --- | --- | --- | --- | --- |
| Other : Other : Other | 9% | 9% | 18% | 0% |

## Frequently asked questions

### What products are classified under HSN 44079990 ?

It includes Wood sawn or chipped lengthwise | Other

### How should mixed supplies be billed when Wood sawn or chipped lengthwise / Other is sold with other items?

Use separate invoice lines per HSN and apply the correct rate per line (e.g., Varies for Wood sawn or chipped lengthwise / Other; Nil for exempt items if applicable).

### Can we claim ITC on inputs used to trade Wood sawn or chipped lengthwise / Other?

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 Wood sawn or chipped lengthwise / Other?

Under HSN 44079990, Wood sawn or chipped lengthwise / Other attracts Varies when sold in taxable form. Describe the exact form on the invoice.

### Does packaging or labelling change the GST for Wood sawn or chipped lengthwise / 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.

### Any common misclassification issue with Wood sawn or chipped lengthwise / Other?

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

### Do e‑way bill and e‑invoice apply for Wood sawn or chipped lengthwise / 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.

## India's trade performance: HSN Code 44079990 (FY 2024-25)

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

- Exports: ₹8 Cr (+20.74% YoY) — 0.0002% of India's total exports
- Imports: ₹218 Cr (−27.46% YoY) — 0.0036% of India's total imports
- Trade balance: −₹210 Cr (Deficit); surplus rank #11345 of 12657 HSN codes
- Share of Sub-Chapter 4407: 10.22% of its exports; import side 4.94%
- Rank within Sub-Chapter 4407: #2 of 30 by export value; import-side #6

### Key metrics

- Export CAGR: -16.33% (FY 2018-19 to FY 2024-25, 7 fiscal years)
- National export rank: #6068 of 12657 HSN codes by export value (FY 2024-25)
- Peak growth year: +57.64% in FY 2020-21
- Contribution to Sub-Ch. 4407: 10.22% of its exports (FY 2024-25)

## India export-import trade statistics: HSN Code 44079990

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 | 22.91 | 0.0010% | — | 68.45% | 538.39 | 0.0150% | — | 17.41% | −515.48 | #3916 |
| FY 2019-20 | 8.12 | 0.0004% | −64.56% | 39.25% | 446.04 | 0.0133% | −17.15% | 14.29% | −437.92 | #5268 |
| FY 2020-21 | 12.80 | 0.0006% | +57.64% | 47.22% | 433.53 | 0.0149% | −2.80% | 15.96% | −420.73 | #4782 |
| FY 2021-22 | 10.28 | 0.0003% | −19.69% | 19.41% | 414.82 | 0.0091% | −4.32% | 13.58% | −404.54 | #5444 |
| FY 2022-23 | 9.37 | 0.0003% | −8.85% | 14.20% | 286.28 | 0.0050% | −30.99% | 7.14% | −276.91 | #5715 |
| FY 2023-24 | 6.51 | 0.0002% | −30.52% | 11.41% | 300.57 | 0.0054% | +4.99% | 8.10% | −294.06 | #6244 |
| FY 2024-25 | 7.86 | 0.0002% | +20.74% | 10.22% | 218.04 | 0.0036% | −27.46% | 4.94% | −210.18 | #6068 |

- CAGR (7-year): exports -16.33%/yr, imports -13.99%/yr (consistently Deficit)

## Key trade insights: HSN Code 44079990 export-import analysis

### Export decline: -16.33% CAGR over 7 years

India's exports under HSN Code 44079990 have declined at a compound annual rate of -16.33% over 7 fiscal years, falling from ₹22.91 Crore in FY 2018-19 to ₹7.86 Crore in FY 2024-25.

### HSN Code 44079990 ranked #6068 among all 12657 HSN codes by export value

In FY 2024-25, HSN Code 44079990 ranks #6068 out of 12657 HSN codes by total export value. Within Sub-Chapter 4407, it ranks #2 of 30. By trade surplus, it ranks #11345 of 12657.

### FY 2020-21 was the strongest growth year for HSN Code 44079990 exports

The strongest single-year export movement for HSN Code 44079990 was recorded in FY 2020-21, when exports surged by 57.64% over the prior year.

### India records a trade deficit of ₹210.18 Crore in HSN Code 44079990 goods

In FY 2024-25, India's imports of ₹218.04 Cr exceeded exports of ₹7.86 Cr, resulting in a trade deficit of ₹210.18 Crore — ranking #11345 of 12657 by surplus magnitude.

### Import growth of -13.99% CAGR signals stable import dependency for Wood sawn or chipped lengthwise | Other

India's imports under HSN Code 44079990 have grown at -13.99% CAGR, reaching ₹218.04 Crore in FY 2024-25.

### HSN Code 44079990 contributes 10.22% of Sub-Chapter 4407 exports — ranked #2

Among the 30 HSN codes under Sub-Chapter 4407, HSN Code 44079990 ranks #2 by export value — accounting for 10.22% of the sub-chapter's total exports in FY 2024-25. On the import side, it holds 4.94% share (rank #6).

## 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 (this hsn code) | ₹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 |