---
title: "HSN Code for Coniferous Plywood Cuttings (<=5cm) | HSN 44123940 GST Rate"
description: "Find HSN and GST Rates for 44123940 related to Coniferous Plywood Cuttings (<=5cm) with BUSY Accounting - The reliable source for HSN and GST details in India."
canonical: "https://busy.in/hsn/hsn-44123940/"
---

# HSN Code 44123940: Coniferous Plywood Cuttings (<=5cm)

- [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 |
| --- | --- | --- | --- | --- |
| Other plywood, consisting solely of sheets of wood (other than bamboo), each ply not exceeding 6 mm thickness : Other, with both outer plies of coniferous wood: Cuttings and trimmings of plywood of width not exceeding 5cm | 9% | 9% | 18% | 0% |

## Frequently asked questions

### What products are classified under HSN 44123940 ?

It includes Coniferous Plywood Cuttings (<=5cm)

### Does packaging or labelling change the GST for Coniferous Plywood Cuttings (<=5cm)?

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 Coniferous Plywood Cuttings (<=5cm)?

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 Coniferous Plywood Cuttings (<=5cm)?

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 Coniferous Plywood Cuttings (<=5cm)?

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

### How much GST applies to Coniferous Plywood Cuttings (<=5cm)?

Under HSN 44123940, Coniferous Plywood Cuttings (<=5cm) attracts Varies when sold in taxable form. Describe the exact form on the invoice.