---
title: "4415 HSN Code | HSN Code for Wooden packing cases and pallets in India"
description: "Know more about 4415 HSN Code with BUSY Accounting - HSN Tariff, GST Rates and case laws related to chapter 4415 covering Wooden packing cases and pallets."
canonical: "https://busy.in/hsn/sub-chapter-4415/"
---

# HSN Sub-chapter 4415: Wooden packing cases and pallets

Packing cases, boxes, crates, drums and similar packings, of wood; cable-drums of wood; pallets, box pallets and other load boards, of wood; pallet collars 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 |
| --- | --- |
| 44151000 | [Cases, boxes, crates](https://busy.in/hsn/hsn-44151000/) |
| 44152000 | [Pallets, box pallets](https://busy.in/hsn/hsn-44152000/) |

## Frequently asked questions

### What products are classified under HSN 4415

It includes Wooden packing cases and pallets

### How should I document Wooden packing cases and pallets sent for job work?

Use a delivery challan for sending Wooden packing cases and pallets to the job worker. Declare movement in your records and reconcile when the goods return. If the job worker raises a service invoice, classify it under SAC; your goods remain under the original HSN.

### Do spares or accessories of Wooden packing cases and pallets follow the same HSN?

Not always. Spares are often classified by their own description or by the function/part rule. Check if a specific sub‑heading exists for parts of the main item and describe the part on the invoice.

### Is the composition scheme suitable if I mainly trade Wooden packing cases and pallets?

The composition scheme is optional for eligible small suppliers of goods. You cannot issue tax invoices or collect tax under composition. Check turnover limits and exclusions; evaluate margins and ITC loss before opting in.

### Does MRP, weight or pack size change GST treatment for Wooden packing cases and pallets?

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.

### What are the e‑way bill and e‑invoice points while moving Wooden packing cases and pallets?

Generate an e‑way bill when the consignment value exceeds ₹50,000, unless exempted for the transaction. E‑invoicing depends on turnover (AATO threshold as notified) for B2B supplies, not on the item itself.

## India's trade performance: HSN Sub-Chapter 4415 (FY 2024-25)

Source: TradeStat EIDB, Ministry of Commerce & Industry. Values in ₹ Crore (FY 2018-19 to FY 2024-25).

- Exports: ₹134 Cr (+15.41% YoY) — 0.0036% of India's total exports
- Imports: ₹176 Cr (+6.11% YoY) — 0.0029% of India's total imports
- Trade balance: −₹42 Cr (Deficit); surplus rank #658 of 1233 sub-chapters
- Share of Chapter 44: 2.69% of its exports; import side 0.79%
- Rank within Chapter 44: #11 of 21 by export value; import-side #12

### Key metrics

- Export CAGR: 5.17% (FY 2018-19 to FY 2024-25, 7 fiscal years)
- National export rank: #783 of 1233 sub-chapters by export value (FY 2024-25)
- Peak growth year: +42.57% in FY 2021-22
- Contribution to Ch. 44: 2.69% of its exports (FY 2024-25)

## India export-import trade statistics: HSN Sub-Chapter 4415

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 | 99.32 | 0.0043% | — | 2.89% | 85.63 | 0.0024% | — | 0.55% | +13.69 | #723 |
| FY 2019-20 | 82.88 | 0.0038% | −16.55% | 2.64% | 98.47 | 0.0029% | +14.99% | 0.69% | −15.59 | #756 |
| FY 2020-21 | 78.51 | 0.0037% | −5.27% | 2.25% | 78.02 | 0.0027% | −20.77% | 0.66% | +0.49 | #767 |
| FY 2021-22 | 111.93 | 0.0036% | +42.57% | 2.02% | 114.59 | 0.0025% | +46.87% | 0.76% | −2.66 | #764 |
| FY 2022-23 | 103.12 | 0.0028% | −7.87% | 2.03% | 98.90 | 0.0017% | −13.69% | 0.54% | +4.22 | #800 |
| FY 2023-24 | 116.43 | 0.0032% | +12.91% | 2.27% | 166.06 | 0.0030% | +67.91% | 0.88% | −49.63 | #792 |
| FY 2024-25 | 134.37 | 0.0036% | +15.41% | 2.69% | 176.21 | 0.0029% | +6.11% | 0.79% | −41.84 | #783 |

- CAGR (7-year): exports 5.17%/yr, imports 12.78%/yr (consistently Deficit)

## Key trade insights: HSN Sub-Chapter 4415 export-import analysis

### Consistent export growth: 5.17% CAGR over 7 years

India's exports under HSN Sub-Chapter 4415 have grown at a compound annual rate of 5.17% over 7 fiscal years, rising from ₹99.32 Crore in FY 2018-19 to ₹134.37 Crore in FY 2024-25.

### HSN Sub-Chapter 4415 ranked #783 among all 1233 sub-chapters by export value

In FY 2024-25, HSN Sub-Chapter 4415 ranks #783 out of 1233 sub-chapters by total export value. Within Chapter 44, it ranks #11 of 21. By trade surplus, it ranks #658 of 1233.

### FY 2021-22 was the strongest growth year for HSN Sub-Chapter 4415 exports

The strongest single-year export movement for HSN Sub-Chapter 4415 was recorded in FY 2021-22, when exports surged by 42.57% over the prior year.

### India records a trade deficit of ₹41.84 Crore in HSN Sub-Chapter 4415 goods

In FY 2024-25, India's imports of ₹176.21 Cr exceeded exports of ₹134.37 Cr, resulting in a trade deficit of ₹41.84 Crore — ranking #658 of 1233 by surplus magnitude.

### Import growth of 12.78% CAGR signals rising demand for Wooden packing cases and pallets

India's imports under HSN Sub-Chapter 4415 have grown at 12.78% CAGR, reaching ₹176.21 Crore in FY 2024-25.

### HSN Sub-Chapter 4415 contributes 2.69% of Chapter 44 exports — ranked #11

Among the 21 sub-chapters under Chapter 44, HSN Sub-Chapter 4415 ranks #11 by export value — accounting for 2.69% of the chapter's total exports in FY 2024-25. On the import side, it holds 0.79% share (rank #12).

## 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 |
| #11 | HSN Sub-Chapter 4415: Wooden packing cases and pallets (this hsn sub-chapter) | ₹134 Cr |

## 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/) |
| 4406 | [Railway sleepers](https://busy.in/hsn/sub-chapter-4406/) |
| 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/) |
| 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/) |