HSN Code 44187900 represents Glue-Laminated Structural Timber under GST classification. This code helps businesses identify Glue-Laminated Structural Timber correctly for billing, taxation, and trade. With HSN Code 44187900, companies can avoid errors in invoices, simplify compliance, and enable hassle-free import or export of Glue-Laminated Structural Timber.
Manage correct HSN codes and GST rates with BUSY.
HSN Code 44187900 relates to the following description.
Wood and articles of wood; wood charcoal
Builders’ joinery and carpentry of wood, including cellular wood panels, assembled flooring panels, shingles and shakes
Engineered structural timber products: Glue-laminated timber (glulam)
9%
9%
18%
0%
5% if made of bamboo (bamboo wood building joinery); 18% otherwise. Source: Notification 9/2025-Central Tax (Rate), Schedule I, S. No. 303.
Description of Goods
Engineered structural timber products: Glue-laminated timber (glulam)
Chapter
44 - Wood and articles of wood; wood charcoal
Sub Chapter
4418 - Builders’ joinery and carpentry of wood, including cellular wood panels, assembled flooring panels, shingles and shakes
CGST
9%
SGST
9%
IGST
18%
CESS
0%
5% if made of bamboo (bamboo wood building joinery); 18% otherwise. Source: Notification 9/2025-Central Tax (Rate), Schedule I, S. No. 303.
Glue-Laminated Structural Timber does not include products with the following descriptions.
Builders` joinery and carpentry of wood, including cellular wood panels, assembled flooring panels, shingles and shakes windows, french-windows and their frames
Windows, French-windows and their frames: Of tropical wood
Windows, French-windows and their frames: Other
Builders` joinery and carpentry of wood, including cellular wood panels, assembled flooring panels, shingles and shakes - doors and their frames and thresholds: flush doors
Builders` joinery and carpentry of wood, including cellular wood panels, assembled flooring panels, shingles and shakes - doors and their frames and thresholds: frames and thresholds of flush doors
Builders` joinery and carpentry of wood, including cellular wood panels, assembled flooring panels, shingles and shakes - doors and their frames and thresholds: other
Doors and their frames and thresholds: Of tropical wood: Flush doors
Doors and their frames and thresholds: Of tropical wood: Frames and thresholds of flush doors
Doors and their frames and thresholds: Of tropical wood: Other
Doors and their frames and thresholds : Other: Flush doors
Doors and their frames and thresholds : Other: Frames and thresholds of flush doors
Doors and their frames and thresholds : Other: Other
Posts and beams other than products of sub-headings 4418 81 to 4418 89
Shuttering for concerete constructional work
Shingles and shakes
Builders` joinery and carpentry of wood, including cellular wood panels, assembled flooring panels, shingles and shakes - posts and beams
Builders` joinery and carpentry of wood, including cellular wood panels, assembled flooring panels, shingles and shakes - assembled flooring panels :- for mosaic floors
Builders` joinery and carpentry of wood, including cellular wood panels, assembled flooring panels, shingles and shakes - assembled flooring panels :-other, multilayer
Assembled flooring panels : Of bamboo or with at least the top layer (wear layer) of bamboo
Assembled flooring panels : Other, for mosaic floors
Assembled flooring panels : Other, multilayer
Engineered structural timber products: Cross-laminated timber (CLT or X-lam)
Engineered structural timber products: I beams
Engineered structural timber products: Other
Engineered structural timber products:
Builders` joinery and carpentry of wood, including cellular wood panels, assembled flooring panels, shingles and shakes - shingles and shakes
Bamboo Wood building joinery
Other: Of bamboo
Other: Cellular wood panels
Other: Other
Builders` joinery and carpentry of wood, including cellular wood panels, assembled flooring panels, shingles and shakes windows, french-windows and their frames
Windows, French-windows and their frames: Of tropical wood
Windows, French-windows and their frames: Other
Builders` joinery and carpentry of wood, including cellular wood panels, assembled flooring panels, shingles and shakes - doors and their frames and thresholds: flush doors
Builders` joinery and carpentry of wood, including cellular wood panels, assembled flooring panels, shingles and shakes - doors and their frames and thresholds: frames and thresholds of flush doors
Builders` joinery and carpentry of wood, including cellular wood panels, assembled flooring panels, shingles and shakes - doors and their frames and thresholds: other
Doors and their frames and thresholds: Of tropical wood: Flush doors
Doors and their frames and thresholds: Of tropical wood: Frames and thresholds of flush doors
Doors and their frames and thresholds: Of tropical wood: Other
Doors and their frames and thresholds : Other: Flush doors
Doors and their frames and thresholds : Other: Frames and thresholds of flush doors
Doors and their frames and thresholds : Other: Other
Posts and beams other than products of sub-headings 4418 81 to 4418 89
Shuttering for concerete constructional work
Shingles and shakes
Builders` joinery and carpentry of wood, including cellular wood panels, assembled flooring panels, shingles and shakes - posts and beams
Builders` joinery and carpentry of wood, including cellular wood panels, assembled flooring panels, shingles and shakes - assembled flooring panels :- for mosaic floors
Builders` joinery and carpentry of wood, including cellular wood panels, assembled flooring panels, shingles and shakes - assembled flooring panels :-other, multilayer
Assembled flooring panels : Of bamboo or with at least the top layer (wear layer) of bamboo
Assembled flooring panels : Other, for mosaic floors
Assembled flooring panels : Other, multilayer
Engineered structural timber products: Cross-laminated timber (CLT or X-lam)
Engineered structural timber products: I beams
Engineered structural timber products: Other
Engineered structural timber products:
Builders` joinery and carpentry of wood, including cellular wood panels, assembled flooring panels, shingles and shakes - shingles and shakes
Bamboo Wood building joinery
Other: Of bamboo
Other: Cellular wood panels
Other: Other
BUSY auto-applies the correct HSN codes & GST rates, ensuring 100% error-free billing every single time.
India’s Exports
FY 2025-26₹13 Cr
0.0003% of India’s total exports
India’s Imports
FY 2025-26₹138 Cr
0.0020% of India’s total imports
Trade Balance
FY 2025-26−₹125 Cr
Surplus rank #11031 of 12872 HSN codes
% of Sub-Chapter 4418
FY 2025-269.44%
Share of Sub-Chapter 4418’s total exports in FY 2025-26
Import side: 31.25% of Sub-Chapter 4418’s imports
Rank Within Sub-Chapter 4418
FY 2025-26#5 of 30
Position by export value among HSN codes in Sub-Chapter 4418
Import-side rank: #2 of 30
At a glance
11.73%
Export CAGR
FY 2018-19 → FY 2025-26 · 8 fiscal years
#5654
National Export Rank
of 12872 HSN codes by export value, FY 2025-26
+77.97%
Peak Growth Year
FY 2022-23 · strongest single-year move
9.44%
Contribution to Sub-Ch. 4418
Share of Sub-Chapter 4418 exports in FY 2025-26
8-year export and import data, FY 2018-19 to FY 2025-26, in ₹ Crore. Source: Ministry of Commerce & Industry, TradeStat EIDB.
Balance
−83.88
Exports
6.00 ₹ Cr
0.0003% share
— YoY
4.46% of Sub-Ch. 4418
Imports
89.88 ₹ Cr
0.0025% share
— YoY
23.22% of Sub-Ch. 4418
Balance
−61.73
Exports
6.85 ₹ Cr
0.0003% share
+14.17% YoY
5.02% of Sub-Ch. 4418
Imports
68.58 ₹ Cr
0.0020% share
−23.70% YoY
22.12% of Sub-Ch. 4418
Balance
−46.61
Exports
8.14 ₹ Cr
0.0004% share
+18.83% YoY
6.64% of Sub-Ch. 4418
Imports
54.75 ₹ Cr
0.0019% share
−20.17% YoY
22.50% of Sub-Ch. 4418
Balance
−88.42
Exports
6.81 ₹ Cr
0.0002% share
−16.34% YoY
5.67% of Sub-Ch. 4418
Imports
95.23 ₹ Cr
0.0021% share
+73.94% YoY
26.88% of Sub-Ch. 4418
Balance
−107.32
Exports
12.12 ₹ Cr
0.0003% share
+77.97% YoY
7.49% of Sub-Ch. 4418
Imports
119.44 ₹ Cr
0.0021% share
+25.42% YoY
25.81% of Sub-Ch. 4418
Balance
−120.45
Exports
16.82 ₹ Cr
0.0005% share
+38.78% YoY
12.45% of Sub-Ch. 4418
Imports
137.27 ₹ Cr
0.0024% share
+14.93% YoY
33.17% of Sub-Ch. 4418
Balance
−119.59
Exports
11.70 ₹ Cr
0.0003% share
−30.44% YoY
7.18% of Sub-Ch. 4418
Imports
131.29 ₹ Cr
0.0022% share
−4.36% YoY
30.20% of Sub-Ch. 4418
Balance
−125.07
Exports
13.04 ₹ Cr
0.0003% share
+11.45% YoY
9.44% of Sub-Ch. 4418
Imports
138.11 ₹ Cr
0.0020% share
+5.19% YoY
31.25% of Sub-Ch. 4418
CAGR · 8-Year
Exports
11.73% /yr
Imports
6.33% /yr
reference, FY 2025-26
Export
₹138.11 Cr
Import
₹441.95 Cr
Trade Balance
−303.84
India's exports under HSN Code 44187900 have grown at a compound annual rate of 11.73% over 8 fiscal years, rising from ₹6.00 Crore in FY 2018-19 to ₹13.04 Crore in FY 2025-26.
In FY 2025-26, HSN Code 44187900 ranks #5654 out of 12872 HSN codes by total export value. Within Sub-Chapter 4418, it ranks #5 of 30. By trade surplus, it ranks #11031 of 12872.
The strongest single-year export movement for HSN Code 44187900 was recorded in FY 2022-23, when exports surged by 77.97% over the prior year.
In FY 2025-26, India's imports of ₹138.11 Cr exceeded exports of ₹13.04 Cr, resulting in a trade deficit of ₹125.07 Crore — ranking #11031 of 12872 by surplus magnitude.
India's imports under HSN Code 44187900 have grown at 6.33% CAGR, reaching ₹138.11 Crore in FY 2025-26.
Among the 30 HSN codes under Sub-Chapter 4418, HSN Code 44187900 ranks #5 by export value — accounting for 9.44% of the sub-chapter's total exports in FY 2025-26. On the import side, it holds 31.25% share (rank #2).
Clear answers to common queries about HSN Code 44187900 and GST compliance.
It includes Glue-Laminated Structural Timber
Use the exact HSN and describe the form/grade. For multi‑line invoices, apply the rate per line to avoid wrong tax collection.
If your outward supply is taxable, eligible ITC is available subject to general restrictions. For exempt/Nil supplies, reverse credit per Rule 42.
Under HSN 44187900, Glue-Laminated Structural Timber attracts Varies when sold in taxable form. Describe the exact form on the invoice.
Use separate invoice lines per HSN and apply the correct rate per line (e.g., Varies for Glue-Laminated Structural Timber; Nil for exempt items if applicable).
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.
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.