What products are classified under HSN 44188100 ?
It includes Cross-laminated timber (CLT or X-lam)
HSN Code 44188100 represents Cross-laminated timber (CLT or X-lam) under GST classification. This code helps businesses identify Cross-laminated timber (CLT or X-lam) correctly for billing, taxation, and trade. With HSN Code 44188100, companies can avoid errors in invoices, simplify compliance, and enable hassle-free import/export of Cross-laminated timber (CLT or X-lam).
HSN Code 44188100 relates to the following description:
| Chapter Number | Chapter Name | Sub Chapter Number | Sub Chapter Name | Description of Goods | CGST (%) |
SGST (%) |
IGST (%) |
CESS (%) |
|---|---|---|---|---|---|---|---|---|
| 44 | Wood and articles of wood; wood charcoal | 4418 | Builders’ joinery and carpentry of wood, including cellular wood panels, assembled flooring panels, shingles and shakes | Engineered structural timber products: Cross-laminated timber (CLT or X-lam) | 9% | 9% | 18% | 0% |
Description of goods
Engineered structural timber products: Cross-laminated timber (CLT or X-lam)
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
Cross-laminated timber (CLT or X-lam) does not include products with the following descriptions:
| HSN Code | Description |
|---|---|
| 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: Glue-laminated timber (glulam) | |
| 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: Glue-laminated timber (glulam)
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
It includes Cross-laminated timber (CLT or X-lam)
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.
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.
Use separate invoice lines per HSN and apply the correct rate per line (e.g., Varies for Cross-laminated timber (CLT or X-lam); Nil for exempt items if applicable).
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 44188100, Cross-laminated timber (CLT or X-lam) attracts Varies when sold in taxable form. Describe the exact form on the invoice.
Use the exact HSN and describe the form/grade. For multi‑line invoices, apply the rate per line to avoid wrong tax collection.
The above does not constitute professional advice or a formal recommendation. We recommend consulting a professional tax consultant before acting on the information contained in this piece of content.