---
title: "HSN Code for Unworked OSB Wafer Board | HSN 44092090 GST Rate"
description: "Find HSN and GST Rates for 44092090 related to Unworked OSB Wafer Board with BUSY Accounting - The reliable source for HSN and GST details in India."
canonical: "https://busy.in/hsn/hsn-44092090/"
---

# HSN Code 44092090: Unworked OSB Wafer Board

- [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 |
| --- | --- | --- | --- | --- |
| Wood (including strips and friezes for parquet flooring, not assembled) continuously shaped (tongued, grooved, rebated, chamfered, v-jointed, beaded, moulded, rounded or the like) along any of its edges or faces, whether or not planed, sanded or end-jointed - non-coniferous:other | 9% | 9% | 18% | 0% |

## Frequently asked questions

### What products are classified under HSN 44092090 ?

It includes Other Wood Particle Board

### Can we claim ITC on inputs used to trade Unworked OSB Wafer Board?

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 Unworked OSB Wafer Board?

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 Unworked OSB Wafer Board is sold with other items?

Use separate invoice lines per HSN and apply the correct rate per line (e.g., Varies for Unworked OSB Wafer Board; Nil for exempt items if applicable).

### How much GST applies to Unworked OSB Wafer Board?

Under HSN 44092090, Unworked OSB Wafer Board attracts Varies when sold in taxable form. Describe the exact form on the invoice.

### Does packaging or labelling change the GST for Unworked OSB Wafer Board?

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.