Description of Goods
Of Tropical wood
Chapter
44 - Wood and articles of wood; wood charcoal
Sub Chapter
4414 - Wooden frames for paintings, photographs, mirrors or similar objects
CGST
9%
SGST
9%
IGST
18%
CESS
0%
5% when supplied as handicraft goods; 18% otherwise. Source: Notification 13/2025-Central Tax (Rate).