---
title: "HSN Code for Coniferous : Other | HSN 44091090 GST Rate"
description: "Find HSN and GST Rates for 44091090 related to Coniferous : Other with BUSY Accounting - The reliable source for HSN and GST details in India."
canonical: "https://busy.in/hsn/hsn-44091090/"
---

# HSN Code 44091090: Coniferous : 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 4409: Shaped wood for parquet or flooring](https://busy.in/hsn/sub-chapter-4409/)

## GST rates

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

## Frequently asked questions

### What products are classified under HSN 44091090 ?

It includes Coniferous : Other

### Any common misclassification issue with Coniferous : Other?

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

### Can we claim ITC on inputs used to trade Coniferous : 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 should mixed supplies be billed when Coniferous : Other is sold with other items?

Use separate invoice lines per HSN and apply the correct rate per line (e.g., Varies for Coniferous : Other; Nil for exempt items if applicable).

### Do e‑way bill and e‑invoice apply for Coniferous : 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.

### How much GST applies to Coniferous : Other?

Under HSN 44091090, Coniferous : Other attracts Varies when sold in taxable form. Describe the exact form on the invoice.

## India's trade performance: HSN Code 44091090 (FY 2024-25)

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

- Exports: ₹1 Cr (+19.15% YoY) — 0.0000% of India's total exports
- Imports: ₹6 Cr (−69.94% YoY) — 0.0001% of India's total imports
- Trade balance: −₹5 Cr (Deficit); surplus rank #8599 of 12657 HSN codes
- Share of Sub-Chapter 4409: 0.76% of its exports; import side 1.62%
- Rank within Sub-Chapter 4409: #6 of 11 by export value; import-side #5

### Key metrics

- Export CAGR: -11.81% (FY 2018-19 to FY 2024-25, 7 fiscal years)
- National export rank: #8155 of 12657 HSN codes by export value (FY 2024-25)
- Peak growth year: +182.43% in FY 2020-21
- Contribution to Sub-Ch. 4409: 0.76% of its exports (FY 2024-25)

## India export-import trade statistics: HSN Code 44091090

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. 4409 | Imports (₹ Cr) | Imp share | Imp YoY | Imp % of Sub-Ch. 4409 | Trade balance | Exp rank |
| --- | --- | --- | --- | --- | --- | --- | --- | --- | --- | --- |
| FY 2018-19 | 2.38 | 0.0001% | — | 8.74% | 29.19 | 0.0008% | — | 11.49% | −26.81 | #6760 |
| FY 2019-20 | < ₹1 Crore | 0.0000% | −68.91% | 3.92% | 37.71 | 0.0011% | +29.19% | 13.86% | −36.97 | #7881 |
| FY 2020-21 | 2.09 | 0.0001% | +182.43% | 9.80% | 37.92 | 0.0013% | +0.56% | 14.34% | −35.83 | #6932 |
| FY 2021-22 | 1.01 | 0.0000% | −51.67% | 2.36% | 68.39 | 0.0015% | +80.35% | 19.76% | −67.38 | #7966 |
| FY 2022-23 | < ₹1 Crore | 0.0000% | −47.52% | 0.60% | 27.50 | 0.0005% | −59.79% | 8.44% | −26.97 | #8633 |
| FY 2023-24 | < ₹1 Crore | 0.0000% | +77.36% | 0.96% | 19.63 | 0.0003% | −28.62% | 5.09% | −18.69 | #8298 |
| FY 2024-25 | 1.12 | 0.0000% | +19.15% | 0.76% | 5.90 | 0.0001% | −69.94% | 1.62% | −4.78 | #8155 |

- CAGR (7-year): exports -11.81%/yr, imports -23.39%/yr (consistently Deficit)

## Key trade insights: HSN Code 44091090 export-import analysis

### Export decline: -11.81% CAGR over 7 years

India's exports under HSN Code 44091090 have declined at a compound annual rate of -11.81% over 7 fiscal years, falling from ₹2.38 Crore in FY 2018-19 to ₹1.12 Crore in FY 2024-25.

### HSN Code 44091090 ranked #8155 among all 12657 HSN codes by export value

In FY 2024-25, HSN Code 44091090 ranks #8155 out of 12657 HSN codes by total export value. Within Sub-Chapter 4409, it ranks #6 of 11. By trade surplus, it ranks #8599 of 12657.

### FY 2020-21 was the strongest growth year for HSN Code 44091090 exports

The strongest single-year export movement for HSN Code 44091090 was recorded in FY 2020-21, when exports surged by 182.43% over the prior year.

### India records a trade deficit of ₹4.78 Crore in HSN Code 44091090 goods

In FY 2024-25, India's imports of ₹5.90 Cr exceeded exports of ₹1.12 Cr, resulting in a trade deficit of ₹4.78 Crore — ranking #8599 of 12657 by surplus magnitude.

### Import growth of -23.39% CAGR signals stable import dependency for Coniferous : Other

India's imports under HSN Code 44091090 have grown at -23.39% CAGR, reaching ₹5.90 Crore in FY 2024-25.

### HSN Code 44091090 contributes 0.76% of Sub-Chapter 4409 exports — ranked #6

Among the 11 HSN codes under Sub-Chapter 4409, HSN Code 44091090 ranks #6 by export value — accounting for 0.76% of the sub-chapter's total exports in FY 2024-25. On the import side, it holds 1.62% share (rank #5).

## Related HSN Codes in Sub-Chapter 4409

Ranked by export value (FY 2024-25).

| Rank | HSN Code | Exports (FY 2024-25) |
| --- | --- | --- |
| #1 | [HSN Code 44092910: Other Medium Density Non-coniferous Wood](https://busy.in/hsn/hsn-44092910/) | ₹89 Cr |
| #2 | [HSN Code 44092200: Non-Coniferous \| Of Tropical Wood](https://busy.in/hsn/hsn-44092200/) | ₹32 Cr |
| #3 | [HSN Code 44091010: Coniferous planed wood](https://busy.in/hsn/hsn-44091010/) | ₹18 Cr |
| #4 | [HSN Code 44092990: Non-Coniferous \| Other](https://busy.in/hsn/hsn-44092990/) | ₹5 Cr |
| #5 | [HSN Code 44092100: Non-Coniferous \| Of Bamboo](https://busy.in/hsn/hsn-44092100/) | ₹2 Cr |
| #6 | HSN Code 44091090: Coniferous : Other (this hsn code) | ₹1 Cr |
| #7 | [HSN Code 44091020: Coniferous beadings and mouldings](https://busy.in/hsn/hsn-44091020/) | ₹1 Cr |
| #8 | [HSN Code 44092920: Other Wood Veneers and Wood Sheets](https://busy.in/hsn/hsn-44092920/) | < ₹1 Crore |
| — | [HSN Code 44092010: Wood Beadings Mouldings](https://busy.in/hsn/hsn-44092010/) | — |
| — | [HSN Code 44092020: Other Shaped Non-Coniferous Wood](https://busy.in/hsn/hsn-44092020/) | — |