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.
Book A Demo
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.
Plywood HSN Code Classification and GST Rates
Here are some commonly used HSN codes and GST rates for this category
| Section | |
|---|---|
| Section No | 9 |
| Section Title | Guide to HSN Section 09 |
| Section Description | WOOD AND ARTICLES OF WOOD; WOOD CHARCOAL; CORK AND ARTICLES OF CORK; MANUFACTURES OF STRAW, OF ESPARTO OR OF OTHER PLAITING MATERIALS; BASKETWARE AND WICKERWORK |
| Chapter | |
|---|---|
| Chapter No | 44 |
| Chapter Title | Wood and Articles of Wood; Wood Charcoal |
| Chapter Description | Wood and articles of wood; wood charcoal |
4 Digit HSN Code Classification
| HSN Code | HSN Code Title | GST Rate |
|---|---|---|
| 4412 | Laminated Plywood, Veneered Panels | 18% |
8 Digit HSN Code Classification
| HSN Code | HSN Code Title | GST Rate |
|---|---|---|
| 44121000 | Of Bamboo | 18% |
| 44121310 | Tea Chest Panels Tropical Outer Ply | 28% |
| 44121320 | Other Tea Chest Panels Tropical Outer Ply | 28% |
| 44121330 | Marine Aircraft Plywood Tropical Outer Ply | 28% |
| 44121340 | Plywood Cuttings Trimmings 5CM Tropical Outer Ply | 28% |
| 44121350 | Other Plywood Tropical Outer Ply | 28% |
| 44121390 | Decorative Plywood Non-Coniferous Outer Ply | 28% |
| 44121410 | Tea chest panels or shooks, packed in sets | 28% |
| 44121420 | Marine Aircraft Plywood Non-Coniferous Outer Ply | 28% |
| 44121430 | Plywood Cuttings Trimmings 5CM Non-Coniferous Outer Ply | 28% |
| 44121440 | Other Plywood Non-Coniferous Outer Ply | 28% |
| 44121490 | Decorative Plywood Other | 28% |
| 44121910 | Tea Chest Panels Other | 28% |
| 44121920 | Marine Aircraft Plywood Other | 28% |
| 44121930 | Plywood Cuttings Trimmings 5CM Other | 28% |
| 44121940 | Other Plywood | 28% |
| 44121990 | Decorative Plywood Non-Coniferous Outer Ply Tropical Wood Inner Ply | 28% |
| 44122210 | Tea Chest Panels Non-Coniferous Outer Ply Tropical Wood Inner Ply | 28% |
| 44122220 | Marine Aircraft Plywood Non-Coniferous Outer Ply Tropical Wood Inner Ply | 28% |
| 44122230 | Plywood Cuttings Trimmings 5CM Non-Coniferous Outer Ply Tropical Wood Inner Ply | 28% |
| 44122240 | Other Plywood Non-Coniferous Outer Ply Tropical Wood Inner Ply | 28% |
| 44122290 | Decorative Plywood Non-Coniferous Outer Ply Particle Board Layer | 28% |
| 44122310 | Tea Chest Panels Non-Coniferous Outer Ply Particle Board Layer | 28% |
| 44122320 | Marine Aircraft Plywood Non-Coniferous Outer Ply Particle Board Layer | 28% |
| 44122330 | Plywood Cuttings Trimmings 5CM Non-Coniferous Outer Ply Particle Board Layer | 28% |
| 44122340 | Other Plywood Non-Coniferous Outer Ply Particle Board Layer | 28% |
| 44122390 | Elastic Laminated Plywood | 28% |
| 44122910 | Decorative Plywood Non-Coniferous Outer Ply | 28% |
| 44122920 | Tea Chest Panels Non-Coniferous Outer Ply | 28% |
| 44122930 | Marine Aircraft Plywood Non-Coniferous Outer Ply | 28% |
| 44122940 | Plywood Cuttings Trimmings 5CM Non-Coniferous Outer Ply | 28% |
| 44122950 | Other Plywood Non-Coniferous Outer Ply | 28% |
| 44122990 | Decorative Plywood Non-Coniferous Outerply | 28% |
| 44123110 | Decorative Tropical Wood Plywood | 18% |
| 44123120 | Tropical Tea Chest Panels/Shooks (Sets) | 18% |
| 44123130 | Other Tropical Wood Tea Chest Panels | 18% |
| 44123140 | Marine/Aircraft Tropical Wood Plywood | 18% |
| 44123150 | Tropical Plywood Cuttings (<=5cm) | 18% |
| 44123190 | Other Tropical Tea Chest Panels | 18% |
| 44123210 | Tea Chest Panels Non-Coniferous Outerply | 28% |
| 44123220 | Marine Aircraft Plywood Non-Coniferous Outerply | 28% |
| 44123230 | Plywood Cuttings Trimmings 5CM Non-Coniferous Outerply | 28% |
| 44123240 | Other Plywood Non-Coniferous Outerply | 28% |
| 44123290 | Plywood Cuttings Trimmings 5CM Tropical Wood Ply | 28% |
| 44123310 | Decorative plywood | 18% |
| 44123320 | Tea Chest Panels, Plywood Shooks | 18% |
| 44123330 | Marine And Aircraft Plywood | 18% |
| 44123340 | Cutting and trimmings of plywood | 18% |
| 44123390 | Other plywood with non-coniferous wood | 18% |
| 44123410 | Decorative Non-Coniferous Plywood | 18% |
| 44123420 | Tea Chest Panels | 18% |
| 44123430 | Marine/Aircraft Non-Coniferous Plywood | 18% |
| 44123440 | Plywood trimmings0 | 18% |
| 44123490 | Other Non-Coniferous Plywood | 18% |
| 44123910 | Decorative Coniferous Plywood | 18% |
| 44123920 | Coniferous Tea Chest Panels/Shooks (Sets) | 18% |
| 44123930 | Marine/Aircraft Coniferous Plywood | 18% |
| 44123940 | Coniferous Plywood Cuttings (<=5cm) | 18% |
| 44123990 | Other Coniferous Plywood | 18% |
| 44124100 | Laminated Veneered Lumber (LVL): Tropical Wood Outer Ply | 18% |
| 44124200 | Laminated Veneered Lumber (LVL), Non-Coniferous Outer Ply | 18% |
| 44124900 | Laminated Veneered Lumber (LVL), Coniferous Outer Plies | 18% |
| 44125100 | Blockboard/Laminboard/Battenboard (Tropical Outer Ply) | 18% |
| 44125200 | Blockboard/Laminboard/Battenboard (Non-Coniferous Outer Ply) | 18% |
| 44125900 | Blockboard/Laminboard/Battenboard (Coniferous Outer Plies) | 18% |
| 44129110 | Decorative Plywood with Tropical Wood Outer Ply | 18% |
| 44129120 | Tea Chest Panels/Shooks (Tropical Outer Ply Sets) | 18% |
| 44129130 | Marine/Aircraft Plywood (Tropical Outer Ply) | 18% |
| 44129140 | Plywood Cuttings/Trimmings (<= 5cm, Non-coniferous) | 18% |
| 44129190 | Tropical wood outer ply: Other | 18% |
| 44129210 | Decorative Plywood (Non-Coniferous Outer Ply) | 18% |
| 44129220 | Engineered Wood Panels and Boards | 18% |
| 44129230 | Marine/Aircraft Plywood (Non-Coniferous Outer Ply) | 18% |
| 44129240 | Casks, Barrels, Vats, Tubs | 18% |
| 44129250 | Decorative Plywood Particle Board Layer | 28% |
| 44129290 | Decorative Plywood with non-Coniferous Wood Outer Ply | 18% |
| 44129310 | Tea Chest Panels Particle Board Layer | 28% |
| 44129320 | Marine Aircraft Plywood Particle Board Layer | 28% |
| 44129330 | Plywood Cuttings Trimmings 5CM Particle Board Layer | 28% |
| 44129340 | Other Plywood Particle Board Layer | 28% |
| 44129390 | Blockboard Laminboard Battenboard | 28% |
| 44129400 | Plywood Cuttings Trimmings 5CM | 28% |
| 44129910 | Decorative Plywood with Outer Plies of Coniferous Wood | 18% |
| 44129920 | Tea Chest Panels/Shooks (Coniferous Outer Ply Sets) | 18% |
| 44129930 | Marine/Aircraft Plywood (Coniferous Outer Plies) | 18% |
| 44129940 | Plywood Cuttings/Trimmings (≤5cm, Coniferous) | 18% |
| 44129950 | Wooden Frames for Paintings Photographs Mirrors | 28% |
| 44129990 | Coniferous wood outer plies | 18% |
* GST rates may vary based on the latest GST notifications
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.
