--- title: "HSN Code for Cross-laminated timber (CLT or X-lam) | HSN 44188100 GST Rate" description: "Find HSN and GST Rates for 44188100 related to Cross-laminated timber (CLT or X-lam) with BUSY Accounting - The reliable source for HSN and GST details in India." canonical: "https://busy.in/hsn/hsn-44188100/" --- # HSN Code 44188100: Cross-laminated timber (CLT or X-lam) - [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 4418: Wood joinery & carpentry](https://busy.in/hsn/sub-chapter-4418/) ## GST rates | Description | CGST | SGST | IGST | CESS | | --- | --- | --- | --- | --- | | Engineered structural timber products: Cross-laminated timber (CLT or X-lam) | 9% | 9% | 18% | 0% | ## Frequently asked questions ### What products are classified under HSN 44188100 ? It includes Cross-laminated timber (CLT or X-lam) ### Does packaging or labelling change the GST for 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. ### Do e‑way bill and e‑invoice apply for Cross-laminated timber (CLT or X-lam)? 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 should mixed supplies be billed when Cross-laminated timber (CLT or X-lam) is sold with other items? 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). ### Can we claim ITC on inputs used to trade Cross-laminated timber (CLT or X-lam)? 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 Cross-laminated timber (CLT or X-lam)? Under HSN 44188100, Cross-laminated timber (CLT or X-lam) attracts Varies when sold in taxable form. Describe the exact form on the invoice. ### Any common misclassification issue with Cross-laminated timber (CLT or X-lam)? Use the exact HSN and describe the form/grade. For multi‑line invoices, apply the rate per line to avoid wrong tax collection. ## India's trade performance: HSN Code 44188100 (FY 2024-25) Source: TradeStat EIDB, Ministry of Commerce & Industry. Values in ₹ Crore (FY 2018-19 to FY 2024-25). - Exports: Nil — 0.0000% of India's total exports - Imports: < ₹1 Crore (−34.74% YoY) — 0.0000% of India's total imports - Trade balance: −< ₹1 Crore (Deficit); surplus rank #7754 of 12657 HSN codes - Share of Sub-Chapter 4418: 0.00% of its exports; import side 0.14% ### Key metrics - Peak growth year: −100.00% in FY 2023-24 - Contribution to Sub-Ch. 4418: 0.00% of its exports (FY 2024-25) ## India export-import trade statistics: HSN Code 44188100 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. 4418 | Imports (₹ Cr) | Imp share | Imp YoY | Imp % of Sub-Ch. 4418 | Trade balance | Exp rank | | --- | --- | --- | --- | --- | --- | --- | --- | --- | --- | --- | | FY 2018-19 | Nil | 0.0000% | — | 0.00% | Nil | 0.0000% | — | 0.00% | 0.00 | — | | FY 2019-20 | Nil | 0.0000% | — | 0.00% | Nil | 0.0000% | — | 0.00% | 0.00 | — | | FY 2020-21 | Nil | 0.0000% | — | 0.00% | Nil | 0.0000% | — | 0.00% | 0.00 | — | | FY 2021-22 | Nil | 0.0000% | — | 0.00% | Nil | 0.0000% | — | 0.00% | 0.00 | — | | FY 2022-23 | < ₹1 Crore | 0.0000% | — | 0.03% | < ₹1 Crore | 0.0000% | — | 0.10% | −0.41 | #9890 | | FY 2023-24 | Nil | 0.0000% | −100.00% | 0.00% | < ₹1 Crore | 0.0000% | +106.52% | 0.23% | −0.95 | — | | FY 2024-25 | Nil | 0.0000% | — | 0.00% | < ₹1 Crore | 0.0000% | −34.74% | 0.14% | −0.62 | — | ## Key trade insights: HSN Code 44188100 export-import analysis ### Export snapshot for HSN Code 44188100 India exported ₹0.00 Crore worth of Cross-laminated timber (CLT or X-lam) in FY 2024-25. Multi-year trend data is being compiled for this hsn code. ### FY 2023-24 was the strongest growth year for HSN Code 44188100 exports The strongest single-year export movement for HSN Code 44188100 was recorded in FY 2023-24, when exports declined by 100.00% over the prior year. ### India records a trade deficit of ₹0.62 Crore in HSN Code 44188100 goods In FY 2024-25, India's imports of ₹0.62 Cr exceeded exports of ₹0.00 Cr, resulting in a trade deficit of ₹0.62 Crore — ranking #7754 of 12657 by surplus magnitude. ## Related HSN Codes in Sub-Chapter 4418 Ranked by export value (FY 2024-25). | Rank | HSN Code | Exports (FY 2024-25) | | --- | --- | --- | | #1 | [HSN Code 44182190: Doors of tropical wood: Other](https://busy.in/hsn/hsn-44182190/) | ₹44 Cr | | #2 | [HSN Code 44189900: Builders’ Joinery and Carpentry of Wood \| Other](https://busy.in/hsn/hsn-44189900/) | ₹25 Cr | | #3 | [HSN Code 44184000: Shuttering for concerete constructional work](https://busy.in/hsn/hsn-44184000/) | ₹25 Cr | | #4 | [HSN Code 44182990: Doors, frames, thresholds: Other](https://busy.in/hsn/hsn-44182990/) | ₹21 Cr | | #5 | [HSN Code 44182110: Flush doors of tropical wood](https://busy.in/hsn/hsn-44182110/) | ₹18 Cr | | #6 | [HSN Code 44187900: Other wooden containers](https://busy.in/hsn/hsn-44187900/) | ₹12 Cr | | #7 | [HSN Code 44181900: Windows, French-Windows, Frames (Other)](https://busy.in/hsn/hsn-44181900/) | ₹8 Cr | | #8 | [HSN Code 44182910: Flush doors](https://busy.in/hsn/hsn-44182910/) | ₹6 Cr | | #9 | [HSN Code 44182120: Door frames & thresholds (tropical wood, flush doors)](https://busy.in/hsn/hsn-44182120/) | ₹1 Cr | | #10 | [HSN Code 44187400: Mosaic flooring panels](https://busy.in/hsn/hsn-44187400/) | < ₹1 Crore | | — | HSN Code 44188100: Cross-laminated timber (CLT or X-lam) (this hsn code) | Nil |