---
title: "HSN Code for Non-Coniferous | Other | HSN 44092990 GST Rate"
description: "Find HSN and GST Rates for 44092990 related to Non-Coniferous | Other with BUSY Accounting - The reliable source for HSN and GST details in India."
canonical: "https://busy.in/hsn/hsn-44092990/"
---

# HSN Code 44092990: Non-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 |
| --- | --- | --- | --- | --- |
| Non-coniferous : Other : Other | 9% | 9% | 18% | 0% |

## Frequently asked questions

### What products are classified under HSN 44092990 ?

It includes Non-Coniferous | Other

### Do e‑way bill and e‑invoice apply for Non-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.

### Can we claim ITC on inputs used to trade Non-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.

### Does packaging or labelling change the GST for Non-Coniferous / 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.

### How should mixed supplies be billed when Non-Coniferous / Other is sold with other items?

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

### Any common misclassification issue with Non-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.

## India's trade performance: HSN Code 44092990 (FY 2024-25)

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

- Exports: ₹5 Cr (−87.60% YoY) — 0.0001% of India's total exports
- Imports: ₹295 Cr (−7.87% YoY) — 0.0049% of India's total imports
- Trade balance: −₹290 Cr (Deficit); surplus rank #11570 of 12657 HSN codes
- Share of Sub-Chapter 4409: 3.26% of its exports; import side 80.99%
- Rank within Sub-Chapter 4409: #4 of 11 by export value; import-side #1

### Key metrics

- Export CAGR: -19.22% (FY 2018-19 to FY 2024-25, 7 fiscal years)
- National export rank: #6646 of 12657 HSN codes by export value (FY 2024-25)
- Peak growth year: +130.79% in FY 2021-22
- Contribution to Sub-Ch. 4409: 3.26% of its exports (FY 2024-25)

## India export-import trade statistics: HSN Code 44092990

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 | 17.42 | 0.0008% | — | 63.95% | 142.65 | 0.0040% | — | 56.13% | −125.23 | #4274 |
| FY 2019-20 | 9.17 | 0.0004% | −47.36% | 48.62% | 124.43 | 0.0037% | −12.77% | 45.75% | −115.26 | #5117 |
| FY 2020-21 | 12.34 | 0.0006% | +34.57% | 57.88% | 119.16 | 0.0041% | −4.24% | 45.06% | −106.82 | #4808 |
| FY 2021-22 | 28.48 | 0.0009% | +130.79% | 66.43% | 145.13 | 0.0032% | +21.79% | 41.92% | −116.65 | #4109 |
| FY 2022-23 | 59.08 | 0.0016% | +107.44% | 66.95% | 218.57 | 0.0038% | +50.60% | 67.06% | −159.49 | #3252 |
| FY 2023-24 | 39.04 | 0.0011% | −33.92% | 39.99% | 320.12 | 0.0057% | +46.46% | 83.00% | −281.08 | #3866 |
| FY 2024-25 | 4.84 | 0.0001% | −87.60% | 3.26% | 294.94 | 0.0049% | −7.87% | 80.99% | −290.10 | #6646 |

- CAGR (7-year): exports -19.22%/yr, imports 12.87%/yr (consistently Deficit)

## Key trade insights: HSN Code 44092990 export-import analysis

### Export decline: -19.22% CAGR over 7 years

India's exports under HSN Code 44092990 have declined at a compound annual rate of -19.22% over 7 fiscal years, falling from ₹17.42 Crore in FY 2018-19 to ₹4.84 Crore in FY 2024-25.

### HSN Code 44092990 ranked #6646 among all 12657 HSN codes by export value

In FY 2024-25, HSN Code 44092990 ranks #6646 out of 12657 HSN codes by total export value. Within Sub-Chapter 4409, it ranks #4 of 11. By trade surplus, it ranks #11570 of 12657.

### FY 2021-22 was the strongest growth year for HSN Code 44092990 exports

The strongest single-year export movement for HSN Code 44092990 was recorded in FY 2021-22, when exports surged by 130.79% over the prior year.

### India records a trade deficit of ₹290.10 Crore in HSN Code 44092990 goods

In FY 2024-25, India's imports of ₹294.94 Cr exceeded exports of ₹4.84 Cr, resulting in a trade deficit of ₹290.10 Crore — ranking #11570 of 12657 by surplus magnitude.

### Import growth of 12.87% CAGR signals rising demand for Non-Coniferous | Other

India's imports under HSN Code 44092990 have grown at 12.87% CAGR, reaching ₹294.94 Crore in FY 2024-25.

### HSN Code 44092990 contributes 3.26% of Sub-Chapter 4409 exports — ranked #4

Among the 11 HSN codes under Sub-Chapter 4409, HSN Code 44092990 ranks #4 by export value — accounting for 3.26% of the sub-chapter's total exports in FY 2024-25. On the import side, it holds 80.99% share (rank #1).

## 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 (this hsn code) | ₹5 Cr |
| #5 | [HSN Code 44092100: Non-Coniferous \| Of Bamboo](https://busy.in/hsn/hsn-44092100/) | ₹2 Cr |
| #6 | [HSN Code 44091090: Coniferous : Other](https://busy.in/hsn/hsn-44091090/) | ₹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/) | — |