---
title: "HSN Code for Other OSB Wafer Board | HSN 44102100 GST Rate"
description: "Find HSN and GST Rates for 44102100 related to Other OSB Wafer Board with BUSY Accounting - The reliable source for HSN and GST details in India."
canonical: "https://busy.in/hsn/hsn-44102100/"
---

# HSN Code 44102100: Other 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 4410: Particle board, wood/agglomerates](https://busy.in/hsn/sub-chapter-4410/)

## GST rates

| Description | CGST | SGST | IGST | CESS |
| --- | --- | --- | --- | --- |
| Particle board and similar board (for example, oriented strand board and wafer board) of wood or other ligneous materials, whether or not agglomerated with resins or other organic binding substances - oriented strand-board and wafer board, of wood: unworked or not further worked than sanded | 9% | 9% | 18% | 0% |

## Frequently asked questions

### What products are classified under HSN 44102100 ?

It includes Fibreboard Density > 0.8 G/CM3

### How should mixed supplies be billed when Other 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 Other OSB Wafer Board; Nil for exempt items if applicable).

### Any common misclassification issue with Other OSB Wafer Board?

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

### Does packaging or labelling change the GST for Other 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.

### Can we claim ITC on inputs used to trade Other 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 Other 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.