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.
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
| HSN Code | Product Description | Product Type or Variant | GST Rate |
|---|---|---|---|
| 4403 | Rough wood and logs | Timber in rough form including logs and poles | 5% |
| 4407 | Sawn wood and planks | Sawn or chipped wood, planks and beams | 18% |
| 4412 | Plywood and panels | Plywood, veneered panels and similar laminated wood | 18% |
| 4418 | Builders joinery and carpentry | Doors, windows and frames of wood | 18% |
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.
I am a Chartered Accountant with over 20 years of experience and a finance content writer. I focus on educating people about finance and taxation. I have written many blog posts on finance, taxation, trading, and investment on the BUSY website. My goal is to increase financial understanding by making complex concepts easier to grasp and to support educational programs in India.
Frequently Asked Questions
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What is the HSN code for wood?
Wood and timber are classified in several headings depending on whether they are supplied as rough logs, sawn wood, boards or finished wooden articles.
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How is GST applied to timber and wooden products?
Primary timber may fall in a lower slab such as 5% while sawn wood, plywood and finished joinery often attract 18% as standard goods, subject to the latest notifications.
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Are all types of wood under the same HSN code for GST?
No, rough wood, sawn timber, panels and wooden doors or frames follow different headings so that the law can apply different rates and conditions to each stage.
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How do I classify processed and raw wood for GST returns?
Separate raw logs, sawn planks, sheets and finished wooden products in your item master and assign the HSN code that matches the form and use of each item before filing returns.
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Does the GST rate differ for wood products based on usage?
The rate mainly depends on the tariff heading and notifications. However, certain uses such as flooring or furniture may naturally place the goods in headings that carry higher slabs like 18%.