--- title: "HSN Code for Other | Plain Particle Board | HSN 44109010 GST Rate" description: "Find HSN and GST Rates for 44109010 related to Other | Plain Particle Board with BUSY Accounting - The reliable source for HSN and GST details in India." canonical: "https://busy.in/hsn/hsn-44109010/" --- # HSN Code 44109010: Other | 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 | | --- | --- | --- | --- | --- | | Other : Plain particle board | 9% | 9% | 18% | 0% | ## Frequently asked questions ### What products are classified under HSN 44109010 ? It includes Other | Plain Particle Board ### Can we claim ITC on inputs used to trade Other / 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. ### How should mixed supplies be billed when Other / 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 Other / Plain Particle Board; Nil for exempt items if applicable). ### How much GST applies to Other / Plain Particle Board? Under HSN 44109010, Other / Plain Particle Board attracts Varies when sold in taxable form. Describe the exact form on the invoice. ### Any common misclassification issue with Other / 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. ### Do e‑way bill and e‑invoice apply for Other / Plain Particle 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. ## India's trade performance: HSN Code 44109010 (FY 2024-25) Source: TradeStat EIDB, Ministry of Commerce & Industry. Values in ₹ Crore (FY 2018-19 to FY 2024-25). - Exports: ₹1 Cr (−34.29% YoY) — 0.0000% of India's total exports - Imports: < ₹1 Crore (+13.33% YoY) — 0.0000% of India's total imports - Trade balance: ₹1 Cr (Surplus); surplus rank #4444 of 12657 HSN codes - Share of Sub-Chapter 4410: 2.26% of its exports; import side 0.10% - Rank within Sub-Chapter 4410: #4 of 38 by export value; import-side #9 ### Key metrics - Export CAGR: -1.92% (FY 2018-19 to FY 2024-25, 7 fiscal years) - National export rank: #7949 of 12657 HSN codes by export value (FY 2024-25) - Peak growth year: +105.68% in FY 2021-22 - Contribution to Sub-Ch. 4410: 2.26% of its exports (FY 2024-25) ## India export-import trade statistics: HSN Code 44109010 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 | 1.55 | 0.0001% | — | 3.31% | < ₹1 Crore | 0.0000% | — | 0.32% | +0.65 | #7205 | | FY 2019-20 | 1.24 | 0.0001% | −20.00% | 4.31% | 2.97 | 0.0001% | +230.00% | 0.96% | −1.73 | #7392 | | FY 2020-21 | 1.76 | 0.0001% | +41.94% | 4.65% | < ₹1 Crore | 0.0000% | −91.25% | 0.13% | +1.50 | #7121 | | FY 2021-22 | 3.62 | 0.0001% | +105.68% | 5.95% | < ₹1 Crore | 0.0000% | 0.00% | 0.14% | +3.36 | #6705 | | FY 2022-23 | 2.82 | 0.0001% | −22.10% | 3.86% | < ₹1 Crore | 0.0000% | +246.15% | 0.38% | +1.92 | #7067 | | FY 2023-24 | 2.10 | 0.0001% | −25.53% | 4.02% | < ₹1 Crore | 0.0000% | −83.33% | 0.07% | +1.95 | #7525 | | FY 2024-25 | 1.38 | 0.0000% | −34.29% | 2.26% | < ₹1 Crore | 0.0000% | +13.33% | 0.10% | +1.21 | #7949 | - CAGR (7-year): exports -1.92%/yr, imports -24.25%/yr (consistently Surplus) ## Key trade insights: HSN Code 44109010 export-import analysis ### Export decline: -1.92% CAGR over 7 years India's exports under HSN Code 44109010 have declined at a compound annual rate of -1.92% over 7 fiscal years, falling from ₹1.55 Crore in FY 2018-19 to ₹1.38 Crore in FY 2024-25. ### HSN Code 44109010 ranked #7949 among all 12657 HSN codes by export value In FY 2024-25, HSN Code 44109010 ranks #7949 out of 12657 HSN codes by total export value. Within Sub-Chapter 4410, it ranks #4 of 38. By trade surplus, it ranks #4444 of 12657. ### FY 2021-22 was the strongest growth year for HSN Code 44109010 exports 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. ### India maintains a trade surplus of ₹1.21 Crore in HSN Code 44109010 goods In FY 2024-25, India's exports of ₹1.38 Cr exceeded imports of ₹0.17 Cr, resulting in a trade surplus of ₹1.21 Crore — ranking #4444 of 12657 by surplus magnitude. ### Import growth of -24.25% CAGR signals stable import dependency for Other | Plain Particle Board India's imports under HSN Code 44109010 have grown at -24.25% CAGR, reaching ₹0.17 Crore in FY 2024-25. ### HSN Code 44109010 contributes 2.26% of Sub-Chapter 4410 exports — ranked #4 Among the 38 HSN codes under Sub-Chapter 4410, HSN Code 44109010 ranks #4 by export value — accounting for 2.26% of the sub-chapter's total exports in FY 2024-25. On the import side, it holds 0.10% share (rank #9). ## 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 (this hsn code) | ₹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](https://busy.in/hsn/hsn-44101290/) | < ₹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 |