---
title: "HSN Code for Unworked Plain Particle Board | HSN 44102900 GST Rate"
description: "Find HSN and GST Rates for 44102900 related to Unworked Plain Particle Board with BUSY Accounting - The reliable source for HSN and GST details in India."
canonical: "https://busy.in/hsn/hsn-44102900/"
---

# HSN Code 44102900: Unworked Plain Particle 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: other | 14% | 14% | 28% | 0% |

## Frequently asked questions

### What products are classified under HSN 44102900 ?

It includes Fibreboard 0.5-0.8 G/CM3

### How should mixed supplies be billed when Unworked Plain Particle Board is sold with other items?

Use separate invoice lines per HSN and apply the correct rate per line (e.g., Varies for Unworked Plain Particle Board; Nil for exempt items if applicable).

### Does packaging or labelling change the GST for Unworked Plain Particle 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.

### How much GST applies to Unworked Plain Particle Board?

Under HSN 44102900, Unworked Plain Particle Board attracts Varies when sold in taxable form. Describe the exact form on the invoice.

### Can we claim ITC on inputs used to trade Unworked Plain Particle Board?

If your outward supply is taxable, eligible ITC is available subject to general restrictions. For exempt/Nil supplies, reverse credit per Rule 42.

### Any common misclassification issue with Unworked Plain Particle Board?

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