--- title: "HSN Code for Of wood : Oriented strand board (OSB) : Other | HSN 44101290 GST Rate" description: "Find HSN and GST Rates for 44101290 related to Of wood : Oriented strand board (OSB) : Other with BUSY Accounting - The reliable source for HSN and GST details in India." canonical: "https://busy.in/hsn/hsn-44101290/" --- # HSN Code 44101290: Of wood : Oriented strand board (OSB) : 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 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) : Other | 9% | 9% | 18% | 0% | ## Frequently asked questions ### What products are classified under HSN 44101290 ? It includes Of wood : Oriented strand board (OSB) : Other ### How much GST applies to Of wood : Oriented strand board (OSB) : Other? Under HSN 44101290, Of wood : Oriented strand board (OSB) : Other attracts Varies when sold in taxable form. Describe the exact form on the invoice. ### Do e‑way bill and e‑invoice apply for Of wood : Oriented strand board (OSB) : 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 should mixed supplies be billed when Of wood : Oriented strand board (OSB) : Other is sold with other items? Use separate invoice lines per HSN and apply the correct rate per line (e.g., Varies for Of wood : Oriented strand board (OSB) : Other; Nil for exempt items if applicable). ### Any common misclassification issue with Of wood : Oriented strand board (OSB) : 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 Of wood : Oriented strand board (OSB) : 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 Of wood : Oriented strand board (OSB) : 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. ## India's trade performance: HSN Code 44101290 (FY 2024-25) Source: TradeStat EIDB, Ministry of Commerce & Industry. Values in ₹ Crore (FY 2018-19 to FY 2024-25). - Exports: < ₹1 Crore (−77.78% YoY) — 0.0000% of India's total exports - Imports: ₹10 Cr (+17.28% YoY) — 0.0002% of India's total imports - Trade balance: −₹10 Cr (Deficit); surplus rank #9067 of 12657 HSN codes - Share of Sub-Chapter 4410: 0.13% of its exports; import side 5.59% - Rank within Sub-Chapter 4410: #8 of 38 by export value; import-side #3 ### Key metrics - Export CAGR: -16.14% (FY 2018-19 to FY 2024-25, 7 fiscal years) - National export rank: #9843 of 12657 HSN codes by export value (FY 2024-25) - Peak growth year: +657.14% in FY 2021-22 - Contribution to Sub-Ch. 4410: 0.13% of its exports (FY 2024-25) ## India export-import trade statistics: HSN Code 44101290 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 | < ₹1 Crore | 0.0000% | — | 0.49% | 12.47 | 0.0003% | — | 4.45% | −12.24 | #8711 | | FY 2019-20 | < ₹1 Crore | 0.0000% | −69.57% | 0.24% | 1.85 | 0.0001% | −85.16% | 0.60% | −1.78 | #9335 | | FY 2020-21 | < ₹1 Crore | 0.0000% | 0.00% | 0.19% | < ₹1 Crore | 0.0000% | −57.84% | 0.40% | −0.71 | #9417 | | FY 2021-22 | < ₹1 Crore | 0.0000% | +657.14% | 0.87% | 2.16 | 0.0000% | +176.92% | 1.17% | −1.63 | #8529 | | FY 2022-23 | < ₹1 Crore | 0.0000% | −20.75% | 0.58% | 3.59 | 0.0001% | +66.20% | 1.51% | −3.17 | #8817 | | FY 2023-24 | < ₹1 Crore | 0.0000% | −14.29% | 0.69% | 8.45 | 0.0002% | +135.38% | 3.98% | −8.09 | #9058 | | FY 2024-25 | < ₹1 Crore | 0.0000% | −77.78% | 0.13% | 9.91 | 0.0002% | +17.28% | 5.59% | −9.83 | #9843 | - CAGR (7-year): exports -16.14%/yr, imports -3.76%/yr (consistently Deficit) ## Key trade insights: HSN Code 44101290 export-import analysis ### Export decline: -16.14% CAGR over 7 years India's exports under HSN Code 44101290 have declined at a compound annual rate of -16.14% over 7 fiscal years, falling from ₹0.23 Crore in FY 2018-19 to ₹0.08 Crore in FY 2024-25. ### HSN Code 44101290 ranked #9843 among all 12657 HSN codes by export value In FY 2024-25, HSN Code 44101290 ranks #9843 out of 12657 HSN codes by total export value. Within Sub-Chapter 4410, it ranks #8 of 38. By trade surplus, it ranks #9067 of 12657. ### FY 2021-22 was the strongest growth year for HSN Code 44101290 exports The strongest single-year export movement for HSN Code 44101290 was recorded in FY 2021-22, when exports surged by 657.14% over the prior year. ### India records a trade deficit of ₹9.83 Crore in HSN Code 44101290 goods In FY 2024-25, India's imports of ₹9.91 Cr exceeded exports of ₹0.08 Cr, resulting in a trade deficit of ₹9.83 Crore — ranking #9067 of 12657 by surplus magnitude. ### Import growth of -3.76% CAGR signals stable import dependency for Of wood : Oriented strand board (OSB) : Other India's imports under HSN Code 44101290 have grown at -3.76% CAGR, reaching ₹9.91 Crore in FY 2024-25. ### HSN Code 44101290 contributes 0.13% of Sub-Chapter 4410 exports — ranked #8 Among the 38 HSN codes under Sub-Chapter 4410, HSN Code 44101290 ranks #8 by export value — accounting for 0.13% of the sub-chapter's total exports in FY 2024-25. On the import side, it holds 5.59% share (rank #3). ## 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](https://busy.in/hsn/hsn-44101210/) | < ₹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 (this hsn code) | < ₹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 |