Wood HSN Code for GST Filing
Wood and timber are used in construction, furniture , packaging, flooring and many other applications. Traders, saw mills and carpentry units deal in logs, sawn timber, planks and processed wooden products.
To apply GST correctly on these supplies, it is important to understand the wood HSN code, see how raw and processed wood are classified and know how the current GST slabs of 5%, 18% and 40% after 22 September 2025 broadly apply to these goods.
Book A Demo
file_download
40K+ Monthly Downloads
group
Trusted by 4 Lakh+ Businesses
smartphone
Free Mobile App
star
4.6 Rated on Google
How Are Different Types of Wood Classified Under HSN Code?
Under GST, wood and timber are grouped mainly by the form in which they are supplied. Round logs and rough wood fall in one set of headings, while sawn wood , planks and sheets fall in related headings for worked wood.
Further processing such as planing, sanding, shaping or joining can shift the classification to more specific headings for continuously shaped wood, flooring blocks or assembled panels. At a later stage, complete furniture items move out of the basic wood chapter and follow the furniture chapter instead.
Packing cases, pallets and cable drums made of wood also have separate headings in the wood chapter. These goods are treated as finished wooden articles rather than simple timber.
What is the GST Rate for Timber, Wood and Wooden Products?
In the present three slab structure, many primary wood and timber products used as raw material are kept in lower or standard slabs such as 5% or 18% depending on the exact heading and notifications. Worked wood and value added items more often fall in the standard slab such as 18%.
The GST rate can change if the government revises slabs for forest produce or processed wood. Because of this, traders should always check the latest notifications for the specific headings they use.
Illustrative Wood HSN Codes and Indicative GST Treatment after 22 September 2025
Wood 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 |
|---|---|---|
| 4401 | Fuel wood, wood chips & sawdust | 5% |
| 4402 | Silk yarn for retail | 0% |
| 4403 | Seamless iron & steel pipes | 18% |
| 4404 | Hoopwood, split poles, wooden sticks | 0% |
| 4405 | Wood wool | 5% |
| 4406 | Railway sleepers | 5% |
| 4407 | Sawn Wood | 18% |
| 4408 | Veneering sheets & plywood wood | 5% |
| 4409 | Shaped wood for parquet or flooring | 5% |
| 4410 | Particle board, wood/agglomerates | 18% |
| 4411 | Fibreboard products | 18% |
| 4412 | Laminated Plywood, Veneered Panels | 18% |
| 4413 | Densified wood products | 18% |
| 4415 | Wooden packing cases and pallets | 5% |
| 4416 | Wooden barrels & containers | 5% |
| 4417 | Wooden tools & handles | 5% |
| 4418 | Wood joinery & carpentry | 5% |
| 4419 | Tableware & kitchenware of wood | 5% |
| 4420 | Wood marquetry & inlaid wood items | 5% |
| 4421 | Other wood articles | 5% |
8 Digit HSN Code Classification
| HSN Code | HSN Code Title | GST Rate |
|---|---|---|
| 44011010 | Other Fuel Wood | 0% |
| 44011090 | Sawdust and wood waste and scrap, not agglomerated | 0% |
| 44011110 | Coniferous fuel wood (logs) | 0% |
| 44011190 | Coniferous fuel wood (other) | 0% |
| 44011210 | Non-coniferous fuel wood (logs) | 0% |
| 44011290 | Non-coniferous fuel wood (other) | 0% |
| 44012100 | Wood In Chips Or Particles | Coniferous | 5% |
| 44012200 | Wood Chips/Particles| Non-Coniferous | 5% |
| 44013100 | Sawn or Chipped Softwood Timber, Unassembled | 5% |
| 44013200 | Sawn or Chipped Softwood Timber, Assembled | 5% |
| 44013900 | Other Agglomerated Sawdust/Wood Waste | 5% |
| 44014000 | Coconut Shell Charcoal | 5% |
| 44014100 | Sawdust: Wood waste and scrap | 5% |
| 44014900 | Sawdust and wood waste | 5% |
| 44020010 | Other Wood Charcoal | 5% |
| 44020090 | Bamboo Charcoal | 5% |
| 44021000 | Bamboo Wood Charcoal | 0% |
| 44021010 | Coconut Shell Charcoal (Other) | 5% |
| 44022010 | Of Shell Or Nut| Of Coconut Shell | 0% |
| 44022090 | Of shell or nut: Other | 0% |
| 44029000 | Wood charcoal, incl. shell/nut, whether or not agglomerated | Other | 0% |
| 44029010 | Other Wood Charcoal (Other) | 5% |
| 44029090 | Wood in Rough: Treated with Preservatives | 5% |
| 44031000 | Coniferous Sawlogs & Veneerlogs | 5% |
| 44031100 | Coniferous Wood Treated with Paint, Stains or Preservatives | 18% |
| 44031200 | Non-Coniferous Timber Treated with Preservatives | 18% |
| 44032010 | Coniferous Poles, Piling & Posts | 5% |
| 44032020 | Other Coniferous Wood in Rough | 5% |
| 44032090 | Teak Wood in Rough | 5% |
| 44032110 | Fir/Spruce Saw/Veneer Logs | 18% |
| 44032120 | Pine Poles/Pilings/Posts (≥15cm) | 18% |
| 44032190 | Hardwood Timber, Unassembled | 18% |
| 44032210 | Saw Logs and Veneer Logs of Pine (Pinus spp.) | 18% |
| 44032220 | Pine (Pinus spp.) Poles, Pilings & Posts: Other Coniferous Wood | 18% |
| 44032290 | Coniferous pine, other | 18% |
| 44032310 | Fir/Spruce Poles/Pilings/Posts | 18% |
| 44032320 | Dark/Light Red Meranti Sheets | 18% |
| 44032390 | Fir/Spruce Wood (≥15cm) | 18% |
| 44032410 | Fir/Spruce Saw/Veneer Logs | 18% |
| 44032420 | Fir/Spruce Poles/Pilings/Posts | 18% |
| 44032490 | Coniferous Wood: Fir & Spruce (Abies & Picea spp.) Other | 18% |
| 44032510 | Hardwood Timber, Unassembled, Glued Strips | 18% |
| 44032520 | Hardwood Timber, Unassembled, Not Glued Strips | 18% |
| 44032590 | Other Coniferous Wood (≥15cm Dimension) | 18% |
| 44032610 | Saw logs and veneer logs | 18% |
| 44032620 | Poles, pilings, and posts | 18% |
| 44032690 | Other, Coniferous | Other| Other | 18% |
| 44034100 | Dark/Light Red Meranti, Bakau: Tropical Wood | 18% |
| 44034200 | Other, Of Tropical Wood | Teak | 18% |
| 44034900 | Other, of tropical wood: Other | 18% |
| 44034910 | Other Tropical Wood in Rough | 5% |
| 44034990 | Rough Beech Wood | 5% |
| 44039100 | Other | Of Oak (Quercus Spp.) | 18% |
| 44039200 | Rough Sal Sandal Semul Walnut Anjam Birch Sissoo White Cedar | 18% |
| 44039300 | Beech Wood (≥15cm Cross-Section) | 18% |
| 44039400 | Other | Of Beech (Fagus Spp.), Other | 18% |
| 44039500 | Birch Wood (≥15cm Cross-Section) | 18% |
| 44039600 | Other | Of Birch (Betula Spp.), Other | 18% |
| 44039700 | Poplar And Aspen (Populus Spp.) | 18% |
| 44039800 | Other | Of Eucalyptus (Eucalyptus Spp.) | 18% |
| 44039911 | Andaman Padauk (Pterocarpus Dalbaergiodes) | 18% |
| 44039912 | Andaman Padauk, Bonsum, G… | 18% |
| 44039913 | Andaman Padauk (Pterocarpus dalbaergiodes) | 18% |
| 44039914 | Khair Wood | 18% |
| 44039915 | Lampati (Duabanga grandiflora) wood | 18% |
| 44039916 | Laurel Wood | 18% |
| 44039917 | Andaman Padauk, Bonsum, Gurgan, Khair | 18% |
| 44039918 | Red Sanders (Pterocarpus Santalinus) | 18% |
| 44039919 | Rose Wood (Dalbergea Latifolio) | 18% |
| 44039921 | Sal Wood | 18% |
| 44039922 | Sandal Wood | 18% |
| 44039923 | Semul Wood | 18% |
| 44039924 | Walnut Wood | 18% |
| 44039925 | Anjam Wood | 18% |
| 44039926 | Birch Wood | 18% |
| 44039927 | Sissoo Wood | 18% |
| 44039928 | White Cedar Wood | 18% |
| 44039929 | Unimpregnated Railway Sleepers | 18% |
| 44039990 | Other Wood (Sal/Sandal/Semul/Walnut/Sissoo/Cedar) | 18% |
| 44041000 | Coniferous | 12% |
| 44042010 | Non-Coniferous Wooden Sticks (Roughly Trimmed) | 12% |
| 44042020 | Non-coniferous : Drawn Wood | 12% |
| 44042090 | Non-Coniferous | Other | 12% |
| 44050000 | Wood Wool; Wood Flour | 12% |
| 44061000 | Railway or tramway sleepers (crossties) of wood – other | 12% |
| 44061100 | Not Impregnated | Coniferous | 12% |
| 44061200 | Not Impregnated| Non-Coniferous | 12% |
| 44069000 | Douglas Fir Sawn Wood > 6MM | 12% |
| 44069100 | Other| Coniferous | 12% |
| 44069200 | Other| Non-Coniferous | 12% |
| 44071010 | Pine Sawn Wood > 6MM | 18% |
| 44071020 | Other Coniferous Sawn Wood > 6MM | 18% |
| 44071090 | Sawn Virola Mahogany Imbuia Balsa Tropical Wood | 18% |
| 44071100 | Pine wood | 18% |
| 44071200 | Fir and Spruce wood | 18% |
| 44071300 | S-P-F (spruce, pine, fir) wood | 18% |
| 44071400 | Hem-fir wood | 18% |
| 44071910 | Douglas fir (Pseudotsuga menziesii) | 18% |
| 44071990 | Other coniferous wood | 18% |
| 44072100 | Tamarind Flour (Non-Packaged) | 18% |
| 44072200 | Virola/Imbuia/Balsa | 18% |
| 44072300 | Sapelli: Tropical Wood Specified in Sub-heading Note 1 | 18% |
| 44072400 | Teak Sawn Wood | 18% |
| 44072500 | Dark/Light Red Meranti/Meranti Bakau | 18% |
| 44072600 | White Lauan/Meranti/Seraya/Yellow Meranti/Alan | 18% |
| 44072700 | Sapelli Tropical Wood Specified in Sub-heading Note 1 | 18% |
| 44072800 | Iroko: Tropical Wood Specified in Sub-Heading Note 1 | 18% |
| 44072900 | Mahogany | 18% |
| 44072910 | Other Tropical Sawn Wood | 18% |
| 44072990 | Birch Sawn Wood | 18% |
| 44079100 | Other | Of Oak (Quercus Spp.) | 18% |
| 44079200 | Other | Of Beech (Fagus Spp.) | 18% |
| 44079300 | Other | Of Maple (Acer Spp.) | 18% |
| 44079400 | Other | Of Cherry (Prunus Spp.) | 18% |
| 44079500 | Other | Of Ash (Fraxinus Spp.) | 18% |
| 44079600 | Other | Of Birch (Betula Spp.) | 18% |
| 44079700 | Other : Of poplar and aspen (Populus spp.) | 18% |
| 44079910 | Planed Non-Coniferous Wood Shaped | 18% |
| 44079920 | Other | Other | Willow | 18% |
| 44079990 | Wood sawn or chipped lengthwise | Other | 18% |
| 44081010 | Coniferous : Sheets for plywood | 18% |
| 44081020 | Oak wood veneer | 18% |
| 44081030 | Coniferous veneer sheets for matchboxes | 12% |
| 44081090 | Other coniferous veneer sheets | 18% |
| 44083110 | Other Dark/Light Red Meranti | 18% |
| 44083120 | Rosewood Veneer Sheets | 18% |
| 44083130 | Meranti Veneer (Non-Splint) | 12% |
| 44083190 | Planed Non-coniferous Wood | 18% |
| 44083910 | Tropical Wood Plywood Sheets | 18% |
| 44083920 | Wood Veneers, Over 6 mm Thickness | 18% |
| 44083930 | Veneer Sheets (Non-Match Splint) | 12% |
| 44083990 | Other Tropical Wood (Note 1) | 18% |
| 44089010 | Other | Sheets For Plywoods | 18% |
| 44089020 | Veneer sheets | 12% |
| 44089090 | Other Wood Veneer Sheets | 18% |
| 44091010 | Coniferous planed wood | 18% |
| 44091020 | Coniferous beadings and mouldings | 18% |
| 44091090 | Coniferous : Other | 18% |
| 44092010 | Wood Beadings Mouldings | 18% |
| 44092020 | Other Shaped Non-Coniferous Wood | 18% |
| 44092090 | Unworked OSB Wafer Board | 18% |
| 44092100 | Non-Coniferous | Of Bamboo | 12% |
| 44092200 | Non-Coniferous | Of Tropical Wood | 18% |
| 44092910 | Other Medium Density Non-coniferous Wood | 18% |
| 44092920 | Other Wood Veneers and Wood Sheets | 18% |
| 44092990 | Non-Coniferous | Other | 18% |
| 44101110 | Of wood : Particle board : Plain particle boards | 18% |
| 44101120 | Particle insulation and hardboard | 18% |
| 44101130 | Veneered Particle Board (Non-Decorative Veneers) | 18% |
| 44101190 | Of Wood | Particle Board | 18% |
| 44101210 | Oriented Strand Board (OSB), Sanded | 18% |
| 44101290 | Of wood : Oriented strand board (OSB) : Other | 18% |
| 44101900 | Of Wood | Other | 18% |
| 44102100 | Other OSB Wafer Board | 18% |
| 44102900 | Unworked Plain Particle Board | 28% |
| 44103110 | Unworked Plain Insulation Board Hardboard | 28% |
| 44103120 | Unworked Plain Veneered Particle Board | 28% |
| 44103130 | Unworked Other Particle Boards | 28% |
| 44103190 | Melamine Plain Particle Board | 28% |
| 44103210 | Melamine Insulation Board Hardboard | 28% |
| 44103220 | Melamine Veneered Particle Board | 28% |
| 44103230 | Other Melamine Surface Covered Particle Board | 28% |
| 44103290 | Plastic Decorative Plain Particle Board | 28% |
| 44103310 | Plastic Decorative Insulation Board Hardboard | 28% |
| 44103320 | Plastic Decorative Veneered Particle Board | 28% |
| 44103330 | Other Plastic Decorative Particle Board | 28% |
| 44103390 | Other Plain Particle Boards | 28% |
| 44103910 | Other Insulation Board Hardboard | 28% |
| 44103920 | Other Veneered Particle Board | 28% |
| 44103930 | Other Wood Particle Board | 28% |
| 44103990 | Plastic Laminated Insulation Board Hardboard | 28% |
| 44109010 | Other | Plain Particle Board | 18% |
| 44109011 | Plastic Laminated Veneered Particle Board | 28% |
| 44109012 | Other Plastic Laminated Sheets | 28% |
| 44109019 | Other Plain Particle Boards | 28% |
| 44109020 | Other | Insulation Board And Hard Board | 18% |
| 44109030 | Veneered Particle Board Without Decorative Veneers | 18% |
| 44109040 | Other | Of Coir | 18% |
| 44109050 | Other | Of Jute Fibre | 18% |
| 44109090 | Other Ligneous Boards | 18% |
| 44109091 | Other Insulation Board Hardboard | 28% |
| 44109092 | Other Veneered Particle Board | 28% |
| 44109093 | Other Ligneous Material Boards | 28% |
| 44109099 | Hardboard Density > 0.8 G/CM3 | 28% |
| 44111110 | Fibreboard Density > 0.8 G/CM3 | 28% |
| 44111190 | Mechanically Worked Hardboard | 28% |
| 44111200 | Medium density fibre board (MDF) | 18% |
| 44111300 | MDF (5-9mm) | 18% |
| 44111400 | MDF: Thickness > 9mm | 18% |
| 44111910 | Other Fibreboard Density > 0.8 G/CM3 | 28% |
| 44111990 | Insulation Board 0.5-0.8 G/CM3 | 28% |
| 44112110 | Fibreboard 0.5-0.8 G/CM3 | 28% |
| 44112190 | Other Insulation Board 0.5-0.8 G/CM3 | 28% |
| 44112910 | Other Fibreboard 0.5-0.8 G/CM3 | 28% |
| 44112990 | Insulation Board 0.35-0.5 G/CM3 | 28% |
| 44113110 | Fibreboard 0.35-0.5 G/CM3 | 28% |
| 44113190 | Other Insulation Board 0.35-0.5 G/CM3 | 28% |
| 44113910 | Other Fibreboard 0.35-0.5 G/CM3 | 28% |
| 44113990 | Homogeneous Insulation Board | 28% |
| 44119110 | Acoustic Insulation Board | 28% |
| 44119120 | Other Insulation Board | 28% |
| 44119130 | Unworked Fibreboard | 28% |
| 44119190 | Homogeneous Insulation Board Other | 28% |
| 44119211 | Hardboard (>0.8 gm/cm³, Unworked/Uncovered) | 18% |
| 44119219 | Other Board (>0.8 gm/cm³, Unworked/Uncovered) | 18% |
| 44119221 | Hardboard: Density >0.8 gm/cm3 | 18% |
| 44119229 | Wood board with density > 0.8 gm/cm³ | 18% |
| 44119311 | Insulation Board (Density >0.5 – 0.8 gm/cm3) | 18% |
| 44119319 | Insulation Board | 18% |
| 44119321 | Insulation Board (0.5-0.8 gm/cm³) | 18% |
| 44119329 | Other Board (0.5-0.8 gm/cm³) | 18% |
| 44119411 | Plywood Cuttings/Trimmings (<= 5cm, Tropical) | 18% |
| 44119419 | Other Board (≤0.5 gm/cm³, Unworked/Uncovered) | 18% |
| 44119421 | Insulation Board, Density ≤ 0.5 g/cm³: Other | 18% |
| 44119422 | Low density: Coir | 18% |
| 44119423 | Other : Of a density not exceeding 0.5 gm/cm 3 : Other : Of jute fibre | 18% |
| 44119429 | Density <0.5 gm/cm | 18% |
| 44119910 | Acoustic Insulation Board Other | 28% |
| 44119920 | Other Insulation Board Other | 28% |
| 44119930 | Other Fibreboard | 28% |
| 44119990 | Decorative Plywood Tropical Outer Ply | 28% |
| 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% |
| 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% |
| 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% |
| 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% |
| 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% |
| 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% |
| 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% |
| 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% |
| 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% |
| 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% |
| 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% |
| 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% |
| 44130000 | Densified wood | 18% |
| 44151000 | Cases, boxes, crates | 12% |
| 44152000 | Pallets, box pallets | 12% |
| 44160010 | Other Wood Parts | 12% |
| 44160020 | Wooden Coopers’ Products | 12% |
| 44160091 | Wooden Staves – Riven or Sawn | 12% |
| 44160099 | Wood Tools/Handles/Lasts | 12% |
| 44170000 | Tableware/Kitchenware Parts | 12% |
| 44181000 | Wooden Flush Doors | 18% |
| 44181100 | Tropical wood windows | 18% |
| 44181900 | Windows, French-Windows, Frames (Other) | 18% |
| 44182010 | Wooden Flush Door Frames Thresholds | 18% |
| 44182020 | Other Wooden Doors Frames Thresholds | 18% |
| 44182090 | Wooden Posts Beams | 18% |
| 44182110 | Flush doors of tropical wood | 18% |
| 44182120 | Door frames & thresholds (tropical wood, flush doors) | 18% |
| 44182190 | Doors of tropical wood: Other | 18% |
| 44182910 | Flush doors | 18% |
| 44182920 | Door frames & thresholds (flush doors) | 18% |
| 44182990 | Doors, frames, thresholds: Other | 18% |
| 44183000 | Posts and beams other than products of sub-headings 4418 81 to 4418 89 | 18% |
| 44184000 | Shuttering for concerete constructional work | 18% |
| 44185000 | Shingles And Shakes | 18% |
| 44186000 | Assembled Flooring Panels for Mosaic Floors | 18% |
| 44187100 | Assembled Multilayer Flooring Panels | 18% |
| 44187200 | Wooden Shingles Shakes | 18% |
| 44187300 | Bamboo Flooring Panels | 18% |
| 44187400 | Mosaic flooring panels | 18% |
| 44187500 | Multilayer Flooring Panels | 18% |
| 44187900 | Other wooden containers | 18% |
| 44188100 | Cross-laminated timber (CLT or X-lam) | 18% |
| 44188200 | Engineered structural timber I beams | 18% |
| 44188300 | Engineered structural timber products (Other) | 18% |
| 44188900 | Engineered structural timber products | 18% |
| 44189000 | Wooden Tableware | 18% |
| 44189100 | Other| Of Bamboo | 12% |
| 44189200 | Other | Cellular Wood Panels | 18% |
| 44189900 | Builders’ Joinery and Carpentry of Wood | Other | 18% |
| 44190010 | Wooden Kitchenware | 18% |
| 44190020 | Wooden Statuettes Ornaments | 18% |
| 44191100 | Bamboo boards: Bread and chopping boards | 12% |
| 44191200 | Of bamboo: Chopsticks | 12% |
| 44191900 | Of Bamboo| Other | 12% |
| 44192000 | Of Bamboo | Of Tropical Wood | 12% |
| 44199010 | Bread boards and chopping boards | 12% |
| 44199020 | Other| Chopsticks | 12% |
| 44199090 | Other: Other | 12% |
| 44201000 | Wooden Spools Cops Bobbins Cotton Machinery | 18% |
| 44201100 | Statuettes and other ornaments: of tropical wood | 12% |
| 44201900 | Statuettes And Other Ornaments| Other | 12% |
| 44209010 | Other | Wood Marquetry And Inlaid Wood | 12% |
| 44209090 | Wood marquetry, boxes, ornaments, and furniture (excl. Ch.94) | Other | 12% |
| 44209160 | Densified Wood Articles | 18% |
| 44209960 | Tableware/Kitchenware Parts (Turned Wood) | 18% |
| 44211000 | Clothes Hangers | 12% |
| 44212000 | Coffins | 12% |
| 44219011 | Wooden Spools Cops Bobbins Jute Machinery | 18% |
| 44219012 | Wooden Spools Cops Bobbins Silk Regenerated Synthetic Fibres Machinery | 18% |
| 44219013 | Wooden Spools for Other Machinery | 18% |
| 44219014 | Other Wooden Spools Bobbins | 18% |
| 44219019 | Other articles of wood – other : wood paving blocks | 18% |
| 44219020 | Other articles of wood – other : match splints | 18% |
| 44219030 | Other articles of wood – other : pencil slates | 18% |
| 44219040 | Wooden Oars Paddles Rudders for Boats | 18% |
| 44219050 | Wooden Parts for Decorative Tableware Kitchenware | 18% |
| 44219060 | Articles of Densified Wood | 18% |
| 44219070 | Other articles of wood – other : other | 18% |
| 44219090 | Wooden Parts for Decorative Tableware Kitchenware | 18% |
| 44219111 | Wooden Frames and Parts for Furniture Assembly | 12% |
| 44219112 | Wooden Frames and Parts for Other Applications | 12% |
| 44219113 | Silk/Synthetic Fiber Machinery Spools | 12% |
| 44219114 | Wooden Frames Assembled or Not Assembled | 12% |
| 44219119 | Other Turned Wood Spools/Cops/Bobbins/Reels | 12% |
| 44219120 | Other Assemblies of Wooden Frames | 18% |
| 44219130 | Match Splints (Turned Wood) | 12% |
| 44219140 | Pencil Slates (Turned Wood) | 12% |
| 44219150 | Wooden Spools/Bobbins | 12% |
| 44219160 | Wooden Parts for Decorative Tableware Kitchenware | 18% |
| 44219170 | Silk/Regenerated/Synthetic Fibre Machinery Parts | 18% |
| 44219190 | Other Turned Wood Spools/Bobbins | 12% |
| 44219911 | Wooden Furniture Parts and Accessories | 12% |
| 44219912 | Wooden Furniture Components and Fittings | 12% |
| 44219913 | Mechanical Pulp Paper/Paperboard | 12% |
| 44219914 | Other Wooden Furniture Parts and Accessories | 12% |
| 44219919 | Other Turned Wood Spools/Cops/Bobbins/Reels | 12% |
| 44219920 | Furniture Parts of Wood Elsewhere Classified | 18% |
| 44219930 | Non-Wood Furniture Parts and Accessories | 12% |
| 44219940 | Other Furniture Parts and Components | 12% |
| 44219950 | Wooden Spools/Bobbins & Oar/Paddle/Rudder Parts | 12% |
| 44219960 | Coir Mats Matting Parallel Strands | 18% |
| 44219970 | Turned Wood Spools/Bobbins; Densified Wood Articles | 18% |
| 44219990 | Other Turned Wood Spools/Bobbins | 12% |
* GST rates may vary based on the latest GST notifications
Why it is Important to Use the Correct HSN Code for Wood Products?
Using the correct HSN code for each wood product helps you apply the right GST rate and avoid disputes during checks. It also helps your customers claim input tax credit smoothly because the invoice description matches the tariff heading.
If you use the same HSN code for logs, sawn timber, plywood and finished joinery items, your HSN wise summary in GSTR one may not reflect the true mix of goods supplied. This can lead to questions from the tax officer during scrutiny.
A clear classification structure also supports better pricing and contract management, because buyers can see exactly whether they are paying for raw timber, processed wood or finished carpentry products.
How to Classify Wood for GST Filing Under the Right HSN Code?
Begin by separating your products into raw wood, sawn timber, boards and sheets, and finished wooden articles. Match each group with the tariff description that best fits its form and use.
Create item masters for each category, such as rough logs, sawn planks, plywood sheets, block boards, doors and window frames, and assign the correct HSN code and GST rate to each item. Use clear descriptions on invoices so that customers and officers can understand them easily.
For combination products such as furniture or wooden structures supplied along with fittings, check whether the supply has moved into the furniture or construction chapter. In such cases, the main character of the goods decides the HSN code rather than the raw wood content.
Why Different Wood Products May Fall Under Separate HSN Codes?
HSN is designed to group goods according to their stage of processing and main use. This is why logs, sawn wood, plywood and finished doors do not share a single heading even though all of them are made of wood.
For GST purposes, this separation allows different slabs to be applied if the government wishes to support or discourage certain activities. For example, basic raw timber may be kept in a lower slab while high value wooden articles stay in a higher slab like 18%.
Conclusion
Wood HSN code classification divides wood and timber into clear groups based on how far the material has been processed. Under the present GST structure after 22 September 2025, many basic timber items fall in lower slabs such as 5%, while processed and value added wood products often fall in the standard 18% slab.
By mapping each item to the correct HSN code, fixing the GST rate in the item master and using these details on every invoice, traders and manufacturers can issue accurate bills, support clean input tax credit flow and reduce the chance of disputes in GST returns.
