Plywood HSN Code: Understanding HSN Classifications for Plywood Products
Plywood is widely used in furniture, interiors, packaging and construction work in India. Traders, carpenters and manufacturers must use the correct plywood HSN code so that GST on boards, sheets and panels is charged properly.
In this guide you will learn how plywood is classified under HSN, how shuttering plywood is covered, how GST rates apply and how plywood manufacturers and dealers can use these codes in billing and GST returns.
What Is the Plywood HSN Code?
Under GST, plywood is classified in chapter forty four, which covers wood and articles of wood. The main plywood HSN code is 4412. This heading covers plywood, veneered panels and similar laminated wood products that are made from layers of wood glued together.
Within heading 4412 there are many detailed eight digit codes that depend on the thickness of each ply, the type of outer ply, the species of wood and the way the board is finished. Decorative plywood, marine plywood, blockboard and film faced plywood all fall in different detailed lines inside the same heading.
For day to day GST work, most businesses treat 4412 as the base plywood HSN code for standard commercial plywood sheets and panels. When this heading is printed on invoices, the tax system can apply the correct GST rate for plywood products.
| HSN Code | Product Description | Product Type or Variant | GST Rate |
|---|---|---|---|
| 4412 | Plywood, veneered panels and laminated wood | Commercial, marine, decorative and film faced plywood sheets and boards | 18% |
| 44123190 | Shuttering plywood | Film faced construction grade plywood used for concrete formwork and shuttering | 18% |
| 44129990 | Other plywood and laminated wood | Blockboard, flush door cores and speciality plywood not specified elsewhere | 18% |
| 4411 | Fibreboard and MDF panels | MDF, HDF and other fibreboard sheets used in furniture and interior applications | 18% |
| 4410 | Particle board and similar boards | Particle board, chipboard and oriented strand board panels | 18% |
| 4418 | Builders joinery and carpentry of wood | Doors, windows, frames and other joinery items made mainly from plywood or boards | 18% |
HSN Code for Plywood and Shuttering Plywood
Shuttering plywood is a special type of plywood that is used to support concrete in construction projects. It is often film faced or otherwise treated so that it can handle moisture and repeated use on building sites.
Even though shuttering plywood has a special use, it is still classified within chapter forty four under plywood and similar laminated wood. In many trade lists, shuttering plywood is placed under detailed codes such as 44123190 or 44129990, which are part of the main heading 4412.
This means that both common commercial plywood and shuttering plywood are covered by the plywood heading 4412. The exact eight digit code depends on the thickness, surface treatment and type of face veneer, but the chapter and main heading remain the same for most plywood sheets used in furniture making and construction.
MDF and other fibre boards are treated differently. These boards are usually classified under heading 4411, which covers fibreboard of wood including medium density fibreboard. So plywood and MDF do not share the same HSN code, even though both sit in chapter forty four.
GST on Plywood Products and HSN Code Classification
The plywood HSN code 4412 is linked with a specific GST slab in the rate schedule. For a long time many plywood entries carried 28% GST. Later this was reduced and plywood moved to the standard 18% slab for most varieties.
In the current three slab structure, plywood and most laminated wood products under heading 4412 are taxed at 18%. This includes common commercial plywood boards, decorative plywood, marine plywood, blockboard and most film faced and construction grade plywood, unless a special notification gives a different treatment for a narrow category.
Shuttering plywood used on construction sites follows the same general rule. When it is classified in detailed lines under heading 4412, it normally attracts 18% GST like other plywood boards. Any special project based exemptions or concessional rates must be checked carefully in the latest notifications before applying a lower rate.
MDF and other fibre boards under heading 4411 also generally carry 18% GST in the present system. So for most wood based boards such as plywood, blockboard, MDF and similar panels, the HSN codes differ but the slab is the same standard 18% rate.
Because plywood and boards are often used as inputs for furniture and construction projects, correct HSN classification is important for smooth input tax credit. When a registered business buys plywood and pays 18% GST, it can usually claim credit if the boards are used to make taxable supplies, subject to normal GST conditions.
For GST returns , plywood manufacturers and dealers use HSN code 4412 in their outward supply tables so that the turnover of plywood products is clearly reported. Correct coding helps during audits and reduces the chance of disputes about classification and applicable GST rates.
Conclusion
The plywood HSN code is the base of correct GST treatment for plywood sheets, panels and shuttering boards. Standard plywood products are classified in chapter forty four under heading 4412, while MDF and other fibre boards are grouped under heading 4411.
When you map every plywood and board item to the correct HSN code and apply the matching GST slab, usually 18% for most plywood and MDF products in the present structure, your invoices stay accurate and your input tax credit remains safe. This makes GST return filing easier and reduces the risk of penalties linked to wrong classification or wrong GST rates on plywood sales.
I am a Chartered Accountant with 5 years of experience specializing in GST, income tax, and HSN code classification. I help businesses with GST compliance, tax planning, and financial advisory, ensuring they meet regulatory requirements while optimizing their tax strategies. I aim to simplify GST filings, income tax laws, and HSN code classifications, helping professionals and business owners stay informed and compliant.
Frequently Asked Questions
-
What is the HSN code for plywood in India?
In India, plywood is mainly classified under HSN code 4412. This heading covers plywood, veneered panels and similar laminated wood made by gluing layers of wood together.
-
How is the GST rate determined for plywood under HSN code?
The GST rate for plywood is linked to heading 4412 in the GST rate schedule. Under the current structure, most plywood products under this heading attract 18% GST, unless a special notification provides a different rate for a particular type.
-
What is the HSN code for shuttering plywood?
Shuttering plywood is generally classified under detailed codes inside heading 4412, such as 44123190 or 44129990, depending on the type and finish. In all these cases it remains part of the main plywood heading 4412 in chapter forty four.
-
How does the HSN code impact GST filing for plywood manufacturers?
Plywood manufacturers use HSN code 4412 on all invoices and in their GST returns. This helps apply the right GST rate, prepares proper HSN wise summaries and makes it easier for tax officers to verify outward supplies and input tax credit during assessments.
-
Are plywood and MDF classified under the same HSN code?
No. Plywood is classified under heading 4412, while MDF and other fibre boards are generally classified under heading 4411. Both are in chapter forty four and both usually attract 18% GST, but their HSN codes are different.