HSN Code 44109010 represents Plain Particle Board of Other Ligneous Materials under GST classification. This code helps businesses identify Plain Particle Board of Other Ligneous Materials correctly for billing, taxation, and trade. With HSN Code 44109010, companies can avoid errors in invoices, simplify compliance, and enable hassle-free import or export of Plain Particle Board of Other Ligneous Materials.
Manage correct HSN codes and GST rates with BUSY.
HSN Code 44109010 relates to the following description.
Wood and articles of wood; wood charcoal
Particle board, oriented strand board (osb) and similar board (for example, waferboard) of wood or other ligneous materials, whether or not agglomerated with resins or other organic binding substances
Other : Plain particle board
2.5% or 9%
2.5% or 9%
5% or 18%
0%
5% for specified boards or particle/fibre board made from agricultural crop residues; 18% for other boards.
Description of Goods
Other : Plain particle board
Chapter
44 - Wood and articles of wood; wood charcoal
Sub Chapter
4410 - Particle board, oriented strand board (osb) and similar board (for example, waferboard) of wood or other ligneous materials, whether or not agglomerated with resins or other organic binding substances
CGST
2.5% or 9%
SGST
2.5% or 9%
IGST
5% or 18%
CESS
0%
5% for specified boards or particle/fibre board made from agricultural crop residues; 18% for other boards.
Plain Particle Board of Other Ligneous Materials does not include products with the following descriptions.
Of wood : Particle board : Plain particle boards
Of wood : Particle board : Insulation board and hardboard
Of wood : Particle board : Veneered particle board, not having decorative veneers on any face
Of wood : Particle board : Others
Of wood : Oriented strand board (OSB) : Unworked or not further worked than sanded
Of wood : Oriented strand board (OSB) : Other
Of wood : Other
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
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
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: unworked or not further worked than sanded: plain particle boards
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: unworked or not further worked than sanded: plain insulation board and hardboard
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: unworked or not further worked than sanded: plain veneered particle board, not having decorative veneers on any face
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: unworked or not further worked than sanded: plain other
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 melamine impregnated paper: plain particle boards
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 melamine impregnated paper: insulation board and hardboard
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 melamine impregnated paper: veneered particle board, not having decorative veneers on any face
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 melamine impregnated paper: other
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: plain particle boards
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: insulation board and hardboard
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: veneered particle board, not having decorative veneers on any face
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
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: other: plain particle boards
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: other: insulation board and hardboard
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: other: veneered particle board, not having decorative veneers on any face
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: other: other
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: plastic laminated sheets: insulation board and hardboard
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: plastic laminated sheets: veneered particle board, not having decorative veneers of any face
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: plastic laminated sheets: other
Other : Insulation board and hard board
Other : Veneered particle board, not having decorative veneers on any face
Other : Of Coir
Other : Of jute fibre
Other : Other
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: other : plain particle boards
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: other : insulation board and hardboard
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: other : veneered particle board, not having decorative veneers of any face
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: other : other
Of wood : Particle board : Plain particle boards
Of wood : Particle board : Insulation board and hardboard
Of wood : Particle board : Veneered particle board, not having decorative veneers on any face
Of wood : Particle board : Others
Of wood : Oriented strand board (OSB) : Unworked or not further worked than sanded
Of wood : Oriented strand board (OSB) : Other
Of wood : Other
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
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
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: unworked or not further worked than sanded: plain particle boards
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: unworked or not further worked than sanded: plain insulation board and hardboard
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: unworked or not further worked than sanded: plain veneered particle board, not having decorative veneers on any face
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: unworked or not further worked than sanded: plain other
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 melamine impregnated paper: plain particle boards
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 melamine impregnated paper: insulation board and hardboard
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 melamine impregnated paper: veneered particle board, not having decorative veneers on any face
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 melamine impregnated paper: other
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: plain particle boards
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: insulation board and hardboard
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: veneered particle board, not having decorative veneers on any face
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
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: other: plain particle boards
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: other: insulation board and hardboard
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: other: veneered particle board, not having decorative veneers on any face
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: other: other
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: plastic laminated sheets: insulation board and hardboard
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: plastic laminated sheets: veneered particle board, not having decorative veneers of any face
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: plastic laminated sheets: other
Other : Insulation board and hard board
Other : Veneered particle board, not having decorative veneers on any face
Other : Of Coir
Other : Of jute fibre
Other : Other
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: other : plain particle boards
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: other : insulation board and hardboard
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: other : veneered particle board, not having decorative veneers of any face
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: other : other
BUSY auto-applies the correct HSN codes & GST rates, ensuring 100% error-free billing every single time.
India’s Exports
FY 2025-26₹1 Cr
0.0000% of India’s total exports
India’s Imports
FY 2025-26Nil
0.0000% of India’s total imports
Trade Balance
FY 2025-26₹1 Cr
Surplus rank #4538 of 12872 HSN codes
% of Sub-Chapter 4410
FY 2025-261.17%
Share of Sub-Chapter 4410’s total exports in FY 2025-26
Import side: 0.00% of Sub-Chapter 4410’s imports
Rank Within Sub-Chapter 4410
FY 2025-26#5 of 38
Position by export value among HSN codes in Sub-Chapter 4410
At a glance
−3.94%
Export CAGR
FY 2018-19 → FY 2025-26 · 8 fiscal years
#8268
National Export Rank
of 12872 HSN codes by export value, FY 2025-26
+105.68%
Peak Growth Year
FY 2021-22 · strongest single-year move
1.17%
Contribution to Sub-Ch. 4410
Share of Sub-Chapter 4410 exports in FY 2025-26
8-year export and import data, FY 2018-19 to FY 2025-26, in ₹ Crore. Source: Ministry of Commerce & Industry, TradeStat EIDB.
Balance
+0.65
Exports
1.55 ₹ Cr
0.0001% share
— YoY
3.31% of Sub-Ch. 4410
Imports
< ₹1 Crore ₹ Cr
0.0000% share
— YoY
0.32% of Sub-Ch. 4410
Balance
−1.73
Exports
1.24 ₹ Cr
0.0001% share
−20.00% YoY
4.31% of Sub-Ch. 4410
Imports
2.97 ₹ Cr
0.0001% share
+230.00% YoY
0.96% of Sub-Ch. 4410
Balance
+1.50
Exports
1.76 ₹ Cr
0.0001% share
+41.94% YoY
4.65% of Sub-Ch. 4410
Imports
< ₹1 Crore ₹ Cr
0.0000% share
−91.25% YoY
0.13% of Sub-Ch. 4410
Balance
+3.36
Exports
3.62 ₹ Cr
0.0001% share
+105.68% YoY
5.95% of Sub-Ch. 4410
Imports
< ₹1 Crore ₹ Cr
0.0000% share
0.00% YoY
0.14% of Sub-Ch. 4410
Balance
+1.92
Exports
2.82 ₹ Cr
0.0001% share
−22.10% YoY
3.86% of Sub-Ch. 4410
Imports
< ₹1 Crore ₹ Cr
0.0000% share
+246.15% YoY
0.38% of Sub-Ch. 4410
Balance
+1.95
Exports
2.10 ₹ Cr
0.0001% share
−25.53% YoY
4.02% of Sub-Ch. 4410
Imports
< ₹1 Crore ₹ Cr
0.0000% share
−83.33% YoY
0.07% of Sub-Ch. 4410
Balance
+1.21
Exports
1.38 ₹ Cr
0.0000% share
−34.29% YoY
2.26% of Sub-Ch. 4410
Imports
< ₹1 Crore ₹ Cr
0.0000% share
+13.33% YoY
0.10% of Sub-Ch. 4410
Balance
+1.17
Exports
1.17 ₹ Cr
0.0000% share
−15.22% YoY
1.17% of Sub-Ch. 4410
Imports
Nil ₹ Cr
0.0000% share
−100.00% YoY
0.00% of Sub-Ch. 4410
CAGR · 8-Year
Exports
−3.94% /yr
Imports
—
India's exports under HSN Code 44109010 have declined at a compound annual rate of −3.94% over 8 fiscal years, falling from ₹1.55 Crore in FY 2018-19 to ₹1.17 Crore in FY 2025-26.
In FY 2025-26, HSN Code 44109010 ranks #8268 out of 12872 HSN codes by total export value. Within Sub-Chapter 4410, it ranks #5 of 38. By trade surplus, it ranks #4538 of 12872.
The strongest single-year export movement for HSN Code 44109010 was recorded in FY 2021-22, when exports surged by 105.68% over the prior year.
In FY 2025-26, India's exports of ₹1.17 Cr exceeded imports of ₹0.00 Cr, resulting in a trade surplus of ₹1.17 Crore — ranking #4538 of 12872 by surplus magnitude.
Among the 38 HSN codes under Sub-Chapter 4410, HSN Code 44109010 ranks #5 by export value — accounting for 1.17% of the sub-chapter's total exports in FY 2025-26. On the import side, it holds 0.00% share.
Clear answers to common queries about HSN Code 44109010 and GST compliance.
It includes Plain Particle Board of Other Ligneous Materials
If your outward supply is taxable, eligible ITC is available subject to general restrictions. For exempt/Nil supplies, reverse credit per Rule 42.
Use separate invoice lines per HSN and apply the correct rate per line (e.g., Varies for Other / Plain Particle Board; Nil for exempt items if applicable).
Under HSN 44109010, Other / Plain Particle Board attracts Varies when sold in taxable form. Describe the exact form on the invoice.
Use the exact HSN and describe the form/grade. For multi‑line invoices, apply the rate per line to avoid wrong tax collection.
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.