Description of Goods
Of wood : Particle board : Veneered particle board, not having decorative veneers on any face
Chapter
44 - Wood and articles of wood; wood charcoal
Sub Chapter
4410 - Particle board, oriented strand board (osb) and similar board (for example, waferboard) of wood or other ligneous materials, whether or not agglomerated with resins or other organic binding substances
CGST
9%
SGST
9%
IGST
18%
CESS
0%
5% only for the specified boards, such as bagasse, rice-husk, jute or crop-residue boards; 18% for wood particle board and OSB. Source: Notification 9/2025-Central Tax (Rate), Schedule I, S. No. 292.