---
title: "HSN Code for Other Plain Particle Boards | HSN 44103390 GST Rate"
description: "Find HSN and GST Rates for 44103390 related to Other Plain Particle Boards with BUSY Accounting - The reliable source for HSN and GST details in India."
canonical: "https://busy.in/hsn/hsn-44103390/"
---

# HSN Code 44103390: Other Plain Particle Boards

- [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 - other, of wood: surface-covered with decorative laminates of plastics: other | 14% | 14% | 28% | 0% |

## Frequently asked questions

### What products are classified under HSN 44103390 ?

It includes Insulation Board 0.35-0.5 G/CM3

### Do e‑way bill and e‑invoice apply for Other Plain Particle Boards?

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.

### Does packaging or labelling change the GST for Other Plain Particle Boards?

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 Plain Particle Boards?

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

### How much GST applies to Other Plain Particle Boards?

Under HSN 44103390, Other Plain Particle Boards attracts Varies when sold in taxable form. Describe the exact form on the invoice.

### Any common misclassification issue with Other Plain Particle Boards?

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

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

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