---
title: "HSN Code for Wood Tools/Handles/Lasts | HSN 44160099 GST Rate"
description: "Find HSN and GST Rates for 44160099 related to Wood Tools/Handles/Lasts with BUSY Accounting - The reliable source for HSN and GST details in India."
canonical: "https://busy.in/hsn/hsn-44160099/"
---

# HSN Code 44160099: Wood Tools/Handles/Lasts

- [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 4416: Wooden barrels & containers](https://busy.in/hsn/sub-chapter-4416/)

## GST rates

| Description | CGST | SGST | IGST | CESS |
| --- | --- | --- | --- | --- |
| Casks, barrels, vats, tubs and other coopers’ products and parts thereof, of wood, including staves : Parts (of wood) : Other | 6% | 6% | 12% | 0% |

## Frequently asked questions

### What products are classified under HSN 44160099 ?

It includes Wood Tools/Handles/Lasts

### Any common misclassification issue with Wood Tools/Handles/Lasts?

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 Wood Tools/Handles/Lasts?

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

### How should mixed supplies be billed when Wood Tools/Handles/Lasts is sold with other items?

Use separate invoice lines per HSN and apply the correct rate per line (e.g., Varies for Wood Tools/Handles/Lasts; Nil for exempt items if applicable).

### Does packaging or labelling change the GST for Wood Tools/Handles/Lasts?

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 Wood Tools/Handles/Lasts?

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 much GST applies to Wood Tools/Handles/Lasts?

Under HSN 44160099, Wood Tools/Handles/Lasts attracts Varies when sold in taxable form. Describe the exact form on the invoice.

## India's trade performance: HSN Code 44160099 (FY 2024-25)

Source: TradeStat EIDB, Ministry of Commerce & Industry. Values in ₹ Crore (FY 2018-19 to FY 2024-25).

- Exports: < ₹1 Crore (+25.00% YoY) — 0.0000% of India's total exports
- Imports: ₹2 Cr (−81.57% YoY) — 0.0000% of India's total imports
- Trade balance: −₹1 Cr (Deficit); surplus rank #8008 of 12657 HSN codes
- Share of Sub-Chapter 4416: 33.33% of its exports; import side 1.09%
- Rank within Sub-Chapter 4416: #2 of 4 by export value; import-side #2

### Key metrics

- Export CAGR: -22.12% (FY 2018-19 to FY 2024-25, 7 fiscal years)
- National export rank: #9301 of 12657 HSN codes by export value (FY 2024-25)
- Peak growth year: +385.71% in FY 2021-22
- Contribution to Sub-Ch. 4416: 33.33% of its exports (FY 2024-25)

## India export-import trade statistics: HSN Code 44160099

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. 4416 | Imports (₹ Cr) | Imp share | Imp YoY | Imp % of Sub-Ch. 4416 | Trade balance | Exp rank |
| --- | --- | --- | --- | --- | --- | --- | --- | --- | --- | --- |
| FY 2018-19 | 1.12 | 0.0000% | — | 73.20% | < ₹1 Crore | 0.0000% | — | 0.66% | +1.01 | #7518 |
| FY 2019-20 | < ₹1 Crore | 0.0000% | −93.75% | 25.93% | 7.56 | 0.0002% | +6,772.73% | 46.67% | −7.49 | #9335 |
| FY 2020-21 | < ₹1 Crore | 0.0000% | 0.00% | 23.33% | 13.11 | 0.0004% | +73.41% | 57.45% | −13.04 | #9417 |
| FY 2021-22 | < ₹1 Crore | 0.0000% | +385.71% | 85.00% | 1.02 | 0.0000% | −92.22% | 7.02% | −0.68 | #8858 |
| FY 2022-23 | < ₹1 Crore | 0.0000% | +58.82% | 44.63% | 3.33 | 0.0001% | +226.47% | 10.80% | −2.79 | #8617 |
| FY 2023-24 | < ₹1 Crore | 0.0000% | −62.96% | 31.75% | 8.41 | 0.0001% | +152.55% | 15.10% | −8.21 | #9440 |
| FY 2024-25 | < ₹1 Crore | 0.0000% | +25.00% | 33.33% | 1.55 | 0.0000% | −81.57% | 1.09% | −1.30 | #9301 |

- CAGR (7-year): exports -22.12%/yr, imports 55.41%/yr (consistently Deficit)

## Key trade insights: HSN Code 44160099 export-import analysis

### Export decline: -22.12% CAGR over 7 years

India's exports under HSN Code 44160099 have declined at a compound annual rate of -22.12% over 7 fiscal years, falling from ₹1.12 Crore in FY 2018-19 to ₹0.25 Crore in FY 2024-25.

### HSN Code 44160099 ranked #9301 among all 12657 HSN codes by export value

In FY 2024-25, HSN Code 44160099 ranks #9301 out of 12657 HSN codes by total export value. Within Sub-Chapter 4416, it ranks #2 of 4. By trade surplus, it ranks #8008 of 12657.

### FY 2021-22 was the strongest growth year for HSN Code 44160099 exports

The strongest single-year export movement for HSN Code 44160099 was recorded in FY 2021-22, when exports surged by 385.71% over the prior year.

### India records a trade deficit of ₹1.30 Crore in HSN Code 44160099 goods

In FY 2024-25, India's imports of ₹1.55 Cr exceeded exports of ₹0.25 Cr, resulting in a trade deficit of ₹1.30 Crore — ranking #8008 of 12657 by surplus magnitude.

### Import growth of 55.41% CAGR signals rising demand for Wood Tools/Handles/Lasts

India's imports under HSN Code 44160099 have grown at 55.41% CAGR, reaching ₹1.55 Crore in FY 2024-25.

### HSN Code 44160099 contributes 33.33% of Sub-Chapter 4416 exports — ranked #2

Among the 4 HSN codes under Sub-Chapter 4416, HSN Code 44160099 ranks #2 by export value — accounting for 33.33% of the sub-chapter's total exports in FY 2024-25. On the import side, it holds 1.09% share (rank #2).

## Related HSN Codes in Sub-Chapter 4416

Ranked by export value (FY 2024-25).

| Rank | HSN Code | Exports (FY 2024-25) |
| --- | --- | --- |
| #1 | [HSN Code 44160010: Other Wood Parts](https://busy.in/hsn/hsn-44160010/) | < ₹1 Crore |
| #2 | HSN Code 44160099: Wood Tools/Handles/Lasts (this hsn code) | < ₹1 Crore |
| #3 | [HSN Code 44160020: Wooden Coopers’ Products](https://busy.in/hsn/hsn-44160020/) | < ₹1 Crore |
| — | [HSN Code 44160091: Wooden Staves – Riven or Sawn](https://busy.in/hsn/hsn-44160091/) | Nil |