HSN Codes and GST Rates for items included in Chapter 44

HSN Codes and GST Rates for items included in Chapter 44

Items included in Chapter 44 are applicable of paying GST for Wood and Charcoal related articles.  Some articles may be exempted from paying GST. There are four main GST slabs under this group i.e. 5%, 12%, 18% and 28%.

HSN Code

Chapter Description

Rate (%)

4401

Firewood or Fuel wood

Nil

4401

Wood in chips or particles; sawdust and wood waste and scrap, whether or not agglomerated in logs, briquettes, pellets or similar forms

5%

4403

Wood in the rough

18%

4404

Hoopwood; split poles; piles, pickets and stakes of wood, pointed but not sawn lengthwise; wooden sticks, roughly trimmed but not turned, bent or otherwise worked, suitable for the manufacture of walking sticks, umbrellas, tool handles or the like

12%

4405

Wood wool; wood flour

12%

4406

Railway or tramway sleepers (crossties) of wood

12%

4407

Wood sawn or chipped

18%

4408

Sheets for veneering (including those obtained by slicing laminated wood), for plywood or for similar laminated wood and other wood, sawn lengthwise, sliced or peeled, whether or not planed, sanded, spliced or end-jointed, of a thickness not exceeding 6 mm [for match splints

12%

4409

Wood (including strips and friezes for parquet flooring, not assembled) continuously shaped (tongued, grooved, rebated, chamfered, v-jointed, beaded, moulded, rounded or the like) along any of its edges or faces, whether or not planed, sanded or end-jointed [other than bamboo flooring inserted on 27/07/2018]

18%

4409

Bamboo flooring

12%

4410

Particle board, Oriented Strand Board (OSB) and similar board (for example, wafer board) of wood or other ligneous materials, whether or not agglomerated with resins or other organic binding substances, other than specified boards

18%

4411

Fibre board of wood or other ligneous materials, whether or not bonded with resins or other organic substances, other than specified boards

18

4412

Plywood, veneered panels and similar laminated wood

18

4413

Densified wood, in blocks, plates, strips, or profile shapes

18%

4414

Wooden frames for paintings, photographs, mirrors or similar objects

18%

4416

Carved wood products, art ware/decorative articles of wood (including inlay work, casks, barrel, vats

12%

4417

Tools, tool bodies, tool handles, broom or brush bodies and handles, of wood; boot or shoe lasts and trees, of wood

12%

4418

Builders’ joinery and carpentry of wood, including cellular wood panels, assembled flooring panels, shingles and shakes

18%

4419

Tableware and Kitchenware of wood

12%

4420

Wood marquetry and inlaid wood; caskets and cases for jewellery or cutlery, and similar articles, of wood; statuettes and other ornaments, of wood; wooden articles of furniture not falling in Chapter 94

12%

4420

Statuettes & other ornaments of wood, wood marquetry & inlay, jewellery box, wood lathe and lacquer work [including lathe and lacquer work, ambadi sisal craft]

12%

4421

Other articles of wood; such as clothes hangers, Spools, cops, bobbins, sewing thread reels and the like of turned wood for various textile machinery, Match splints, Pencil slats, Parts of wood, namely oars, paddles and rudders for ships, boats and other similar floating structures, Parts of domestic decorative articles used as tableware and kitchenware [other than Wood paving blocks, articles of densified wood not elsewhere included or specified, Parts of domestic decorative articles used as tableware and kitchenware

12%

4421

Wood paving blocks, articles of densified wood not elsewhere included or specified, Parts of domestic decorative articles used as tableware and kitchenware

18%

4421

Carved wood products, art ware/decorative articles of wood (including inlay work, casks, barrel, vats)

12%

44

Idols of wood

12%

4402

Wood charcoal (including shell or nut charcoal), whether or not agglomerated

NIL

44

The following goods, namely: — a. Cement Bonded Particle Board; b. Jute Particle Board; c. Rice Husk Board; d. Glass-fibre Reinforced Gypsum Board (GRG) e. Sisal-fibre Boards; f. Bagasse Board; and g. Cotton Stalk Particle Board h. Particle/fibre board manufactured from agricultural crop residues

12%

44

Deities made of stone, marble or wood

NIL

 

The above GST rate are subjected to change according to the government direction at any time. We do not take responsibility of the above content for the variations in information.