--- title: "4406 HSN Code | HSN Code for Railway sleepers in India" description: "Know more about 4406 HSN Code with BUSY Accounting - HSN Tariff, GST Rates and case laws related to chapter 4406 covering Railway sleepers." canonical: "https://busy.in/hsn/sub-chapter-4406/" --- # HSN Sub-chapter 4406: Railway sleepers Railway or tramway sleepers (crossties) of wood Part of [Chapter 44: Wood and Articles of Wood; Wood Charcoal](https://busy.in/hsn/chapter-44/). - Current GST rate: 5% - Earlier GST rate: 12% ## HSN codes | Code | Title | | --- | --- | | 44061000 | [Railway or tramway sleepers (crossties) of wood – other](https://busy.in/hsn/hsn-44061000/) | | 44061100 | [Not Impregnated \| Coniferous](https://busy.in/hsn/hsn-44061100/) | | 44061200 | [Not Impregnated\| Non-Coniferous](https://busy.in/hsn/hsn-44061200/) | | 44069000 | [Douglas Fir Sawn Wood > 6MM](https://busy.in/hsn/hsn-44069000/) | | 44069100 | [Other\| Coniferous](https://busy.in/hsn/hsn-44069100/) | | 44069200 | [Other\| Non-Coniferous](https://busy.in/hsn/hsn-44069200/) | ## Frequently asked questions ### What products are classified under HSN 4406 It includes Railway sleepers ### What should my invoice and records include for Railway sleepers? Include HSN, exact description, pack size/grade, quantity, and if pre‑packaged & labelled. Maintain purchase specs, test reports (where relevant), and job‑work challans for audit trail. ### How do I bill a kit or combo that includes Railway sleepers? Prefer separate lines per item with its HSN so each component follows its own tax treatment. If it is a naturally bundled supply, identify the principal supply and tax the whole bundle accordingly. ### If I repair and return Railway sleepers, how should I charge GST? Repair/service is a service supply (SAC). Parts and materials used are goods and may be billed separately with HSN. Mention both lines clearly to avoid mixing service and goods values. ### Does MRP, weight or pack size change GST treatment for Railway sleepers? Some entries use MRP/weight‑based conditions for classification. Keep pack size, retail marking and brand status on records and invoice to support the chosen HSN. ### Any special steps when selling Railway sleepers through an e‑commerce platform? Ensure registration requirements are met and reconcile the operator’s TCS statements with your GSTR‑2B/3B. Map SKU descriptions to HSN to reduce mismatches and returns. ## India's trade performance: HSN Sub-Chapter 4406 (FY 2024-25) Source: TradeStat EIDB, Ministry of Commerce & Industry. Values in ₹ Crore (FY 2018-19 to FY 2024-25). - Exports: < ₹1 Crore — 0.0000% of India's total exports - Share of Chapter 44: 0.00% of its exports - Rank within Chapter 44: #20 of 21 by export value ### Key metrics - Export CAGR: -10.91% (FY 2018-19 to FY 2024-25, 7 fiscal years) - National export rank: #1184 of 1233 sub-chapters by export value (FY 2024-25) - Peak growth year: +27.27% in FY 2021-22 - Contribution to Ch. 44: 0.00% of its exports (FY 2024-25) ## India export-import trade statistics: HSN Sub-Chapter 4406 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 Ch. 44 | Imports (₹ Cr) | Imp share | Imp YoY | Imp % of Ch. 44 | Trade balance | Exp rank | | --- | --- | --- | --- | --- | --- | --- | --- | --- | --- | --- | | FY 2018-19 | < ₹1 Crore | 0.0000% | — | 0.00% | < ₹1 Crore | 0.0000% | — | 0.00% | +0.08 | #1178 | | FY 2019-20 | Nil | 0.0000% | −100.00% | 0.00% | < ₹1 Crore | 0.0000% | +325.00% | 0.00% | −0.34 | — | | FY 2020-21 | < ₹1 Crore | 0.0000% | — | 0.00% | Nil | 0.0000% | −100.00% | 0.00% | +0.11 | #1172 | | FY 2021-22 | < ₹1 Crore | 0.0000% | +27.27% | 0.00% | — | — | — | — | — | #1173 | | FY 2022-23 | < ₹1 Crore | 0.0000% | −57.14% | 0.00% | — | — | — | — | — | #1185 | | FY 2023-24 | Nil | 0.0000% | −100.00% | 0.00% | — | — | — | — | — | — | | FY 2024-25 | < ₹1 Crore | 0.0000% | — | 0.00% | — | — | — | — | — | #1184 | - CAGR (7-year): exports -10.91%/yr, imports —/yr ## Key trade insights: HSN Sub-Chapter 4406 export-import analysis ### Export decline: -10.91% CAGR over 7 years India's exports under HSN Sub-Chapter 4406 have declined at a compound annual rate of -10.91% over 7 fiscal years, falling from ₹0.16 Crore in FY 2018-19 to ₹0.08 Crore in FY 2024-25. ### HSN Sub-Chapter 4406 ranked #1184 among all 1233 sub-chapters by export value In FY 2024-25, HSN Sub-Chapter 4406 ranks #1184 out of 1233 sub-chapters by total export value. Within Chapter 44, it ranks #20 of 21. ### FY 2021-22 was the strongest growth year for HSN Sub-Chapter 4406 exports The strongest single-year export movement for HSN Sub-Chapter 4406 was recorded in FY 2021-22, when exports surged by 27.27% over the prior year. ### HSN Sub-Chapter 4406 contributes 0.00% of Chapter 44 exports — ranked #20 Among the 21 sub-chapters under Chapter 44, HSN Sub-Chapter 4406 ranks #20 by export value — accounting for 0.00% of the chapter's total exports in FY 2024-25. ## Related Sub-Chapters in Chapter 44 Ranked by export value (FY 2024-25). | Rank | HSN Sub-Chapter | Exports (FY 2024-25) | | --- | --- | --- | | #1 | [HSN Sub-Chapter 4421: Other wood articles](https://busy.in/hsn/sub-chapter-4421/) | ₹1,727 Cr | | #2 | [HSN Sub-Chapter 4419: Tableware & kitchenware of wood](https://busy.in/hsn/sub-chapter-4419/) | ₹613 Cr | | #3 | [HSN Sub-Chapter 4411: Fibreboard products](https://busy.in/hsn/sub-chapter-4411/) | ₹555 Cr | | #4 | [HSN Sub-Chapter 4412: Laminated Plywood, Veneered Panels](https://busy.in/hsn/sub-chapter-4412/) | ₹439 Cr | | #5 | [HSN Sub-Chapter 4402: Silk yarn for retail](https://busy.in/hsn/sub-chapter-4402/) | ₹326 Cr | | #6 | [HSN Sub-Chapter 4408: Veneering sheets & plywood wood](https://busy.in/hsn/sub-chapter-4408/) | ₹259 Cr | | #7 | [HSN Sub-Chapter 4418: Wood joinery & carpentry](https://busy.in/hsn/sub-chapter-4418/) | ₹163 Cr | | #8 | [HSN Sub-Chapter 4414: Wooden picture frames](https://busy.in/hsn/sub-chapter-4414/) | ₹149 Cr | | #9 | [HSN Sub-Chapter 4409: Shaped wood for parquet or flooring](https://busy.in/hsn/sub-chapter-4409/) | ₹148 Cr | | #10 | [HSN Sub-Chapter 4417: Wooden tools & handles](https://busy.in/hsn/sub-chapter-4417/) | ₹139 Cr | | #20 | HSN Sub-Chapter 4406: Railway sleepers (this hsn sub-chapter) | < ₹1 Crore | ## Other sub-chapters | Code | Title | | --- | --- | | 4401 | [Fuel wood, wood chips & sawdust](https://busy.in/hsn/sub-chapter-4401/) | | 4402 | [Silk yarn for retail](https://busy.in/hsn/sub-chapter-4402/) | | 4403 | [Seamless iron & steel pipes](https://busy.in/hsn/sub-chapter-4403/) | | 4404 | [Hoopwood, split poles, wooden sticks](https://busy.in/hsn/sub-chapter-4404/) | | 4405 | [Wood wool](https://busy.in/hsn/sub-chapter-4405/) | | 4407 | [Sawn Wood](https://busy.in/hsn/sub-chapter-4407/) | | 4408 | [Veneering sheets & plywood wood](https://busy.in/hsn/sub-chapter-4408/) | | 4409 | [Shaped wood for parquet or flooring](https://busy.in/hsn/sub-chapter-4409/) | | 4410 | [Particle board, wood/agglomerates](https://busy.in/hsn/sub-chapter-4410/) | | 4411 | [Fibreboard products](https://busy.in/hsn/sub-chapter-4411/) | | 4412 | [Laminated Plywood, Veneered Panels](https://busy.in/hsn/sub-chapter-4412/) | | 4413 | [Densified wood products](https://busy.in/hsn/sub-chapter-4413/) | | 4414 | [Wooden picture frames](https://busy.in/hsn/sub-chapter-4414/) | | 4415 | [Wooden packing cases and pallets](https://busy.in/hsn/sub-chapter-4415/) | | 4416 | [Wooden barrels & containers](https://busy.in/hsn/sub-chapter-4416/) | | 4417 | [Wooden tools & handles](https://busy.in/hsn/sub-chapter-4417/) | | 4418 | [Wood joinery & carpentry](https://busy.in/hsn/sub-chapter-4418/) | | 4419 | [Tableware & kitchenware of wood](https://busy.in/hsn/sub-chapter-4419/) | | 4420 | [Wood marquetry & inlaid wood items](https://busy.in/hsn/sub-chapter-4420/) | | 4421 | [Other wood articles](https://busy.in/hsn/sub-chapter-4421/) |