---
title: "HSN Code for Oriented Strand Board (OSB), Sanded | HSN 44101210 GST Rate"
description: "Find HSN and GST Rates for 44101210 related to Oriented Strand Board (OSB), Sanded with BUSY Accounting - The reliable source for HSN and GST details in India."
canonical: "https://busy.in/hsn/hsn-44101210/"
---

# HSN Code 44101210: Oriented Strand Board (OSB), Sanded

- [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 4410: Particle board, wood/agglomerates](https://busy.in/hsn/sub-chapter-4410/)

## GST rates

| Description | CGST | SGST | IGST | CESS |
| --- | --- | --- | --- | --- |
| Of wood : Oriented strand board (OSB) : Unworked or not further worked than sanded | 9% | 9% | 18% | 0% |

## Frequently asked questions

### What products are classified under HSN 44101210 ?

It includes Oriented Strand Board (OSB), Sanded

### Do e‑way bill and e‑invoice apply for Oriented Strand Board (OSB), Sanded?

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.

### Any common misclassification issue with Oriented Strand Board (OSB), Sanded?

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

### How much GST applies to Oriented Strand Board (OSB), Sanded?

Under HSN 44101210, Oriented Strand Board (OSB), Sanded attracts Varies when sold in taxable form. Describe the exact form on the invoice.

### Can we claim ITC on inputs used to trade Oriented Strand Board (OSB), Sanded?

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 Oriented Strand Board (OSB), Sanded?

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 Oriented Strand Board (OSB), Sanded is sold with other items?

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

## India's trade performance: HSN Code 44101210 (FY 2024-25)

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

- Exports: < ₹1 Crore (+4,400.00% YoY) — 0.0000% of India's total exports
- Imports: ₹2 Cr (+31.82% YoY) — 0.0000% of India's total imports
- Trade balance: −₹1 Cr (Deficit); surplus rank #8005 of 12657 HSN codes
- Share of Sub-Chapter 4410: 0.74% of its exports; import side 0.98%
- Rank within Sub-Chapter 4410: #5 of 38 by export value; import-side #6

### Key metrics

- National export rank: #8898 of 12657 HSN codes by export value (FY 2024-25)
- Peak growth year: +4,400.00% in FY 2024-25
- Contribution to Sub-Ch. 4410: 0.74% of its exports (FY 2024-25)

## India export-import trade statistics: HSN Code 44101210

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. 4410 | Imports (₹ Cr) | Imp share | Imp YoY | Imp % of Sub-Ch. 4410 | Trade balance | Exp rank |
| --- | --- | --- | --- | --- | --- | --- | --- | --- | --- | --- |
| FY 2018-19 | Nil | 0.0000% | — | 0.00% | 2.17 | 0.0001% | — | 0.77% | −2.17 | — |
| FY 2019-20 | < ₹1 Crore | 0.0000% | — | 0.03% | 1.64 | 0.0000% | −24.42% | 0.53% | −1.63 | #9870 |
| FY 2020-21 | < ₹1 Crore | 0.0000% | +400.00% | 0.13% | 1.44 | 0.0000% | −12.20% | 0.74% | −1.39 | #9546 |
| FY 2021-22 | < ₹1 Crore | 0.0000% | −40.00% | 0.05% | < ₹1 Crore | 0.0000% | −72.22% | 0.22% | −0.37 | #9964 |
| FY 2022-23 | < ₹1 Crore | 0.0000% | 0.00% | 0.04% | 1.16 | 0.0000% | +190.00% | 0.49% | −1.13 | #10045 |
| FY 2023-24 | < ₹1 Crore | 0.0000% | −66.67% | 0.02% | 1.32 | 0.0000% | +13.79% | 0.62% | −1.31 | #10473 |
| FY 2024-25 | < ₹1 Crore | 0.0000% | +4,400.00% | 0.74% | 1.74 | 0.0000% | +31.82% | 0.98% | −1.29 | #8898 |

- CAGR (7-year): exports —/yr, imports -3.61%/yr (consistently Deficit)

## Key trade insights: HSN Code 44101210 export-import analysis

### Export snapshot for HSN Code 44101210

India exported ₹0.45 Crore worth of Oriented Strand Board (OSB), Sanded in FY 2024-25. Multi-year trend data is being compiled for this hsn code.

### HSN Code 44101210 ranked #8898 among all 12657 HSN codes by export value

In FY 2024-25, HSN Code 44101210 ranks #8898 out of 12657 HSN codes by total export value. Within Sub-Chapter 4410, it ranks #5 of 38. By trade surplus, it ranks #8005 of 12657.

### FY 2024-25 was the strongest growth year for HSN Code 44101210 exports

The strongest single-year export movement for HSN Code 44101210 was recorded in FY 2024-25, when exports surged by 4,400.00% over the prior year.

### India records a trade deficit of ₹1.29 Crore in HSN Code 44101210 goods

In FY 2024-25, India's imports of ₹1.74 Cr exceeded exports of ₹0.45 Cr, resulting in a trade deficit of ₹1.29 Crore — ranking #8005 of 12657 by surplus magnitude.

### Import growth of -3.61% CAGR signals stable import dependency for Oriented Strand Board (OSB), Sanded

India's imports under HSN Code 44101210 have grown at -3.61% CAGR, reaching ₹1.74 Crore in FY 2024-25.

### HSN Code 44101210 contributes 0.74% of Sub-Chapter 4410 exports — ranked #5

Among the 38 HSN codes under Sub-Chapter 4410, HSN Code 44101210 ranks #5 by export value — accounting for 0.74% of the sub-chapter's total exports in FY 2024-25. On the import side, it holds 0.98% share (rank #6).

## Related HSN Codes in Sub-Chapter 4410

Ranked by export value (FY 2024-25).

| Rank | HSN Code | Exports (FY 2024-25) |
| --- | --- | --- |
| #1 | [HSN Code 44101190: Of Wood \| Particle Board](https://busy.in/hsn/hsn-44101190/) | ₹43 Cr |
| #2 | [HSN Code 44101110: Of wood : Particle board : Plain particle boards](https://busy.in/hsn/hsn-44101110/) | ₹8 Cr |
| #3 | [HSN Code 44109090: Other Ligneous Boards](https://busy.in/hsn/hsn-44109090/) | ₹7 Cr |
| #4 | [HSN Code 44109010: Other \| Plain Particle Board](https://busy.in/hsn/hsn-44109010/) | ₹1 Cr |
| #5 | HSN Code 44101210: Oriented Strand Board (OSB), Sanded (this hsn code) | < ₹1 Crore |
| #6 | [HSN Code 44101130: Veneered Particle Board (Non-Decorative Veneers)](https://busy.in/hsn/hsn-44101130/) | < ₹1 Crore |
| #7 | [HSN Code 44101900: Of Wood \| Other](https://busy.in/hsn/hsn-44101900/) | < ₹1 Crore |
| #8 | [HSN Code 44101290: Of wood : Oriented strand board (OSB) : Other](https://busy.in/hsn/hsn-44101290/) | < ₹1 Crore |
| #9 | [HSN Code 44101120: Particle insulation and hardboard](https://busy.in/hsn/hsn-44101120/) | < ₹1 Crore |
| #9 | [HSN Code 44109030: Veneered Particle Board Without Decorative Veneers](https://busy.in/hsn/hsn-44109030/) | < ₹1 Crore |