--- title: "HSN Code for Other Ligneous Boards | HSN 44109090 GST Rate" description: "Find HSN and GST Rates for 44109090 related to Other Ligneous Boards with BUSY Accounting - The reliable source for HSN and GST details in India." canonical: "https://busy.in/hsn/hsn-44109090/" --- # HSN Code 44109090: Other Ligneous 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 | | --- | --- | --- | --- | --- | | Other : Other | 9% | 9% | 18% | 0% | ## Frequently asked questions ### What products are classified under HSN 44109090 ? It includes Other Ligneous Boards ### Any common misclassification issue with Other Ligneous Boards? 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 Ligneous 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. ### Do e‑way bill and e‑invoice apply for Other Ligneous 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. ### How should mixed supplies be billed when Other Ligneous Boards is sold with other items? Use separate invoice lines per HSN and apply the correct rate per line (e.g., Varies for Other Ligneous Boards; Nil for exempt items if applicable). ### How much GST applies to Other Ligneous Boards? Under HSN 44109090, Other Ligneous Boards attracts Varies when sold in taxable form. Describe the exact form on the invoice. ## India's trade performance: HSN Code 44109090 (FY 2024-25) Source: TradeStat EIDB, Ministry of Commerce & Industry. Values in ₹ Crore (FY 2018-19 to FY 2024-25). - Exports: ₹7 Cr (−38.19% YoY) — 0.0002% of India's total exports - Imports: ₹7 Cr (−6.07% YoY) — 0.0001% of India's total imports - Trade balance: < ₹1 Crore (Surplus); surplus rank #4964 of 12657 HSN codes - Share of Sub-Chapter 4410: 11.38% of its exports; import side 3.75% - Rank within Sub-Chapter 4410: #3 of 38 by export value; import-side #5 ### Key metrics - Export CAGR: 9.27% (FY 2018-19 to FY 2024-25, 7 fiscal years) - National export rank: #6232 of 12657 HSN codes by export value (FY 2024-25) - Peak growth year: +289.23% in FY 2022-23 - Contribution to Sub-Ch. 4410: 11.38% of its exports (FY 2024-25) ## India export-import trade statistics: HSN Code 44109090 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 | 4.09 | 0.0002% | — | 8.74% | 3.02 | 0.0001% | — | 1.08% | +1.07 | #6108 | | FY 2019-20 | 2.33 | 0.0001% | −43.03% | 8.10% | 1.94 | 0.0001% | −35.76% | 0.63% | +0.39 | #6770 | | FY 2020-21 | 1.98 | 0.0001% | −15.02% | 5.23% | 2.87 | 0.0001% | +47.94% | 1.46% | −0.89 | #7009 | | FY 2021-22 | 4.27 | 0.0001% | +115.66% | 7.02% | 4.96 | 0.0001% | +72.82% | 2.69% | −0.69 | #6553 | | FY 2022-23 | 16.62 | 0.0005% | +289.23% | 22.77% | 6.98 | 0.0001% | +40.73% | 2.93% | +9.64 | #4918 | | FY 2023-24 | 11.26 | 0.0003% | −32.25% | 21.54% | 7.08 | 0.0001% | +1.43% | 3.34% | +4.18 | #5577 | | FY 2024-25 | 6.96 | 0.0002% | −38.19% | 11.38% | 6.65 | 0.0001% | −6.07% | 3.75% | +0.31 | #6232 | - CAGR (7-year): exports 9.27%/yr, imports 14.06%/yr (consistently Surplus) ## Key trade insights: HSN Code 44109090 export-import analysis ### Consistent export growth: 9.27% CAGR over 7 years India's exports under HSN Code 44109090 have grown at a compound annual rate of 9.27% over 7 fiscal years, rising from ₹4.09 Crore in FY 2018-19 to ₹6.96 Crore in FY 2024-25. ### HSN Code 44109090 ranked #6232 among all 12657 HSN codes by export value In FY 2024-25, HSN Code 44109090 ranks #6232 out of 12657 HSN codes by total export value. Within Sub-Chapter 4410, it ranks #3 of 38. By trade surplus, it ranks #4964 of 12657. ### FY 2022-23 was the strongest growth year for HSN Code 44109090 exports The strongest single-year export movement for HSN Code 44109090 was recorded in FY 2022-23, when exports surged by 289.23% over the prior year. ### India maintains a trade surplus of ₹0.31 Crore in HSN Code 44109090 goods In FY 2024-25, India's exports of ₹6.96 Cr exceeded imports of ₹6.65 Cr, resulting in a trade surplus of ₹0.31 Crore — ranking #4964 of 12657 by surplus magnitude. ### Import growth of 14.06% CAGR signals rising demand for Other Ligneous Boards India's imports under HSN Code 44109090 have grown at 14.06% CAGR, reaching ₹6.65 Crore in FY 2024-25. ### HSN Code 44109090 contributes 11.38% of Sub-Chapter 4410 exports — ranked #3 Among the 38 HSN codes under Sub-Chapter 4410, HSN Code 44109090 ranks #3 by export value — accounting for 11.38% of the sub-chapter's total exports in FY 2024-25. On the import side, it holds 3.75% share (rank #5). ## 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 (this hsn code) | ₹7 Cr | | #4 | [HSN Code 44109010: Other \| Plain Particle Board](https://busy.in/hsn/hsn-44109010/) | ₹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 |