--- title: "HSN Code for Wood marquetry, boxes, ornaments, and furniture (excl. Ch.94) | Other | HSN 44209090 GST Rate" description: "Find HSN and GST Rates for 44209090 related to Wood marquetry, boxes, ornaments, and furniture (excl. Ch.94) | Other with BUSY Accounting - The reliable source for HSN and GST details in India." canonical: "https://busy.in/hsn/hsn-44209090/" --- # HSN Code 44209090: Wood marquetry, boxes, ornaments, and furniture (excl. Ch.94) | Other - [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 4420: Wood marquetry & inlaid wood items](https://busy.in/hsn/sub-chapter-4420/) ## GST rates | Description | CGST | SGST | IGST | CESS | | --- | --- | --- | --- | --- | | Other : Other | 6% | 6% | 12% | 0% | ## Frequently asked questions ### What products are classified under HSN 44209090 ? It includes Wood marquetry, boxes, ornaments, and furniture (excl. Ch.94) | Other ### Can we claim ITC on inputs used to trade Wood marquetry, boxes, ornaments, and furniture (excl. Ch.94) / Other? If your outward supply is taxable, eligible ITC is available subject to general restrictions. For exempt/Nil supplies, reverse credit per Rule 42. ### Does packaging or labelling change the GST for Wood marquetry, boxes, ornaments, and furniture (excl. Ch.94) / Other? 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. ### How much GST applies to Wood marquetry, boxes, ornaments, and furniture (excl. Ch.94) / Other? Under HSN 44209090, Wood marquetry, boxes, ornaments, and furniture (excl. Ch.94) / Other attracts Varies when sold in taxable form. Describe the exact form on the invoice. ### How should mixed supplies be billed when Wood marquetry, boxes, ornaments, and furniture (excl. Ch.94) / Other is sold with other items? Use separate invoice lines per HSN and apply the correct rate per line (e.g., Varies for Wood marquetry, boxes, ornaments, and furniture (excl. Ch.94) / Other; Nil for exempt items if applicable). ### Do e‑way bill and e‑invoice apply for Wood marquetry, boxes, ornaments, and furniture (excl. Ch.94) / Other? 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. ### Any common misclassification issue with Wood marquetry, boxes, ornaments, and furniture (excl. Ch.94) / Other? 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 44209090 (FY 2024-25) Source: TradeStat EIDB, Ministry of Commerce & Industry. Values in ₹ Crore (FY 2018-19 to FY 2024-25). - Exports: ₹59 Cr (−15.03% YoY) — 0.0016% of India's total exports - Imports: ₹9 Cr (−27.05% YoY) — 0.0001% of India's total imports - Trade balance: ₹50 Cr (Surplus); surplus rank #2158 of 12657 HSN codes - Share of Sub-Chapter 4420: 55.11% of its exports; import side 45.68% - Rank within Sub-Chapter 4420: #1 of 5 by export value; import-side #2 ### Key metrics - Export CAGR: -20.66% (FY 2018-19 to FY 2024-25, 7 fiscal years) - National export rank: #3394 of 12657 HSN codes by export value (FY 2024-25) - Peak growth year: +15.42% in FY 2020-21 - Contribution to Sub-Ch. 4420: 55.11% of its exports (FY 2024-25) ## India export-import trade statistics: HSN Code 44209090 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. 4420 | Imports (₹ Cr) | Imp share | Imp YoY | Imp % of Sub-Ch. 4420 | Trade balance | Exp rank | | --- | --- | --- | --- | --- | --- | --- | --- | --- | --- | --- | | FY 2018-19 | 236.20 | 0.0103% | — | 80.05% | 7.61 | 0.0002% | — | 55.91% | +228.59 | #1180 | | FY 2019-20 | 244.50 | 0.0111% | +3.51% | 83.34% | 12.91 | 0.0004% | +69.65% | 74.11% | +231.59 | #1152 | | FY 2020-21 | 282.21 | 0.0131% | +15.42% | 89.72% | 5.37 | 0.0002% | −58.40% | 68.93% | +276.84 | #1069 | | FY 2021-22 | 312.61 | 0.0100% | +10.77% | 80.60% | 8.96 | 0.0002% | +66.85% | 75.17% | +303.65 | #1259 | | FY 2022-23 | 111.76 | 0.0031% | −64.25% | 70.83% | 11.06 | 0.0002% | +23.44% | 48.36% | +100.70 | #2389 | | FY 2023-24 | 69.33 | 0.0019% | −37.97% | 58.13% | 11.68 | 0.0002% | +5.61% | 52.24% | +57.65 | #3092 | | FY 2024-25 | 58.91 | 0.0016% | −15.03% | 55.11% | 8.52 | 0.0001% | −27.05% | 45.68% | +50.39 | #3394 | - CAGR (7-year): exports -20.66%/yr, imports 1.90%/yr (consistently Surplus) ## Key trade insights: HSN Code 44209090 export-import analysis ### Export decline: -20.66% CAGR over 7 years India's exports under HSN Code 44209090 have declined at a compound annual rate of -20.66% over 7 fiscal years, falling from ₹236.20 Crore in FY 2018-19 to ₹58.91 Crore in FY 2024-25. ### HSN Code 44209090 ranked #3394 among all 12657 HSN codes by export value In FY 2024-25, HSN Code 44209090 ranks #3394 out of 12657 HSN codes by total export value. Within Sub-Chapter 4420, it ranks #1 of 5. By trade surplus, it ranks #2158 of 12657. ### FY 2020-21 was the strongest growth year for HSN Code 44209090 exports The strongest single-year export movement for HSN Code 44209090 was recorded in FY 2020-21, when exports surged by 15.42% over the prior year. ### India maintains a trade surplus of ₹50.39 Crore in HSN Code 44209090 goods In FY 2024-25, India's exports of ₹58.91 Cr exceeded imports of ₹8.52 Cr, resulting in a trade surplus of ₹50.39 Crore — ranking #2158 of 12657 by surplus magnitude. ### Import growth of 1.90% CAGR signals stable import dependency for Wood marquetry, boxes, ornaments, and furniture (excl. Ch.94) | Other India's imports under HSN Code 44209090 have grown at 1.90% CAGR, reaching ₹8.52 Crore in FY 2024-25. ### HSN Code 44209090 contributes 55.11% of Sub-Chapter 4420 exports — ranked #1 Among the 5 HSN codes under Sub-Chapter 4420, HSN Code 44209090 ranks #1 by export value — accounting for 55.11% of the sub-chapter's total exports in FY 2024-25. On the import side, it holds 45.68% share (rank #2). ## Related HSN Codes in Sub-Chapter 4420 Ranked by export value (FY 2024-25). | Rank | HSN Code | Exports (FY 2024-25) | | --- | --- | --- | | #1 | HSN Code 44209090: Wood marquetry, boxes, ornaments, and furniture (excl. Ch.94) \| Other (this hsn code) | ₹59 Cr | | #2 | [HSN Code 44201900: Statuettes And Other Ornaments\| Other](https://busy.in/hsn/hsn-44201900/) | ₹25 Cr | | #3 | [HSN Code 44209010: Other \| Wood Marquetry And Inlaid Wood](https://busy.in/hsn/hsn-44209010/) | ₹22 Cr | | #4 | [HSN Code 44201100: Statuettes and other ornaments: of tropical wood](https://busy.in/hsn/hsn-44201100/) | ₹1 Cr | | — | [HSN Code 44201000: Wooden Spools Cops Bobbins Cotton Machinery](https://busy.in/hsn/hsn-44201000/) | Nil |