---
title: "HSN Code for Other Ligneous Material Boards | HSN 44109093 GST Rate"
description: "Find HSN and GST Rates for 44109093 related to Other Ligneous Material Boards with BUSY Accounting - The reliable source for HSN and GST details in India."
canonical: "https://busy.in/hsn/hsn-44109093/"
---

# HSN Code 44109093: Other Ligneous Material 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: other : veneered particle board, not having decorative veneers of any face | 14% | 14% | 28% | 0% |

## Frequently asked questions

### What products are classified under HSN 44109093 ?

It includes Homogeneous Insulation Board

### How should mixed supplies be billed when Other Ligneous Material 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 Material Boards; Nil for exempt items if applicable).

### How much GST applies to Other Ligneous Material Boards?

Under HSN 44109093, Other Ligneous Material Boards attracts Varies when sold in taxable form. Describe the exact form on the invoice.

### Do e‑way bill and e‑invoice apply for Other Ligneous Material 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.

### Any common misclassification issue with Other Ligneous Material Boards?

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

### Can we claim ITC on inputs used to trade Other Ligneous Material Boards?

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