---
title: "HSN Code for Other Plywood Non-Coniferous Outer Ply Particle Board Layer | HSN 44122340 GST Rate"
description: "Find HSN and GST Rates for 44122340 related to Other Plywood Non-Coniferous Outer Ply Particle Board Layer with BUSY Accounting - The reliable source for HSN and GST details in India."
canonical: "https://busy.in/hsn/hsn-44122340/"
---

# HSN Code 44122340: Other Plywood Non-Coniferous Outer Ply Particle Board Layer

- [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 4412: Laminated Plywood, Veneered Panels](https://busy.in/hsn/sub-chapter-4412/)

## GST rates

| Description | CGST | SGST | IGST | CESS |
| --- | --- | --- | --- | --- |
| Plywood, veneered panels and similar laminated wood - other, with at least one outer ply of nonconiferous wood : other, containing at least one layer of particle board: cuttings and trimmings of plywood of width not exceeding 5 cm | 14% | 14% | 28% | 0% |

## Frequently asked questions

### What products are classified under HSN 44122340 ?

It includes Other Plywood Particle Board Layer

### Does packaging or labelling change the GST for Other Plywood Non-Coniferous Outer Ply Particle Board Layer?

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.

### How should mixed supplies be billed when Other Plywood Non-Coniferous Outer Ply Particle Board Layer is sold with other items?

Use separate invoice lines per HSN and apply the correct rate per line (e.g., Varies for Other Plywood Non-Coniferous Outer Ply Particle Board Layer; Nil for exempt items if applicable).

### Do e‑way bill and e‑invoice apply for Other Plywood Non-Coniferous Outer Ply Particle Board Layer?

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.

### Can we claim ITC on inputs used to trade Other Plywood Non-Coniferous Outer Ply Particle Board Layer?

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

### Any common misclassification issue with Other Plywood Non-Coniferous Outer Ply Particle Board Layer?

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