Bamboo HSN Code
GST rates and HSN code for Bamboo.
| Chapter | Description | HSN Code | Rate (%) | CESS (%) | Effective Date | Rate Revision |
|---|---|---|---|---|---|---|
| Wood and articles of wood; wood charcoal | Whether Or Not Agglomerated – Wood Charcoal (Including Shell Or Nut Charcoal)Wood Charcoal (Including Shell Or Nut Charcoal), Whether Or Not Agglomerated —Of Bamboo | 44021010 | 0 | – | 01/07/2017 | – |
| Of Bamboo | 442191 | 12% | – | 15/11/2017 – 1/07/2017 | – | |
| Bamboo Flooring | 4409 | 12% | – | 27/07/2018 | – | |
| Plywood, Veneered Panels And Similar Laminated Wood — Other Plywood, Consisting Solely Of Sheets Of Wood (Other Than Bamboo), Each Ply Not Exceeding 6 Mm Thickness: With At Least One Outer Ply Of Tropical Wood Specified In Sub-Heading Note 1 To This Chap | 44123140 | 18% | – | 15/11/2017 | – | |
| Of Bamboo | 44021000 | 0 | – | 01/07/2017 | – | |
| Plywood, Veneered Panels And Similar Laminated Wood — Other Plywood, Consisting Solely Of Sheets Of Wood (Other Than Bamboo), Each Ply Not Exceeding 6 Mm Thickness: With At Least One Outer Ply Of Tropical Wood Specified In Sub-Heading Note 1 To This Chap | 44123120 | 18% | – | 15/11/2017 | – | |
| Of Bamboo | 44189100 | 12% | – | 25/01/2018 15/11/2017 | – | |
| Bamboo Wood Building Joinery | 4418 | 12% | – | 25/01/2018 | – | |
| Plywood, Veneered Panels And Similar Laminated Wood — Other Plywood, Consisting Solely Of Sheets Of Wood (Other Than Bamboo), Each Ply Not Exceeding 6 Mm Thickness: With At Least One Outer Ply Of Tropical Wood Specified In Sub-Heading Note 1 To This Chap | 44123110 | 18% | – | 15/11/2017 | – | |
| Plywood, Veneered Panels And Similar Laminated Wood — Other Plywood, Consisting Solely Of Sheets Of Wood (Other Than Bamboo), Each Ply Not Exceeding 6 Mm Thickness: With At Least One Outer Ply Of Tropical Wood Specified In Sub-Heading Note 1 To This Chap | 44123130 | 18% | – | 15/11/2017 | – | |
| Manufactures of straw, of esparto or of other plaiting materials; basketware and wickerwork | Basketwork, Wickerwork And Other Articles, Made Directly To Shape From Plaiting Materials Or Made Up From Goods Of Heading 46 01; Articles Of Loofah – Of Vegetable Materials :–Of Bamboo | 46021100 | 5% | – | 25/01/2018 22/09/2017 | – |
| Vegetable plaiting materials; vegetable product not elsewhere specified | Vegetable Materials Of A Kind Used Primarily For Plaiting (For Example, Bamboos, Rattans, Reeds, Rushes, Osier, Raffia, Cleaned, Bleached Or Dyed Cereal Straw, And Lime Bark) | 1401 | 5% | – | 01/07/2017 | – |
| Vegetable Materials Of A Kind Used Primarily For Plaiting (For Example, Bamboos, Rattans, Reeds, Rushes, Osier, Raffia, Cleaned, Bleached Or Dyed Cereal Straw, And Lime Bark)Other : Other | 14019090 | 5% | – | 01/07/2017 | – | |
| Vegetable Materials Of A Kind Used Primarily For Plaiting (For Example, Bamboos, Rattans, Reeds, Rushes, Osier, Raffia, Cleaned, Bleached Or Dyed Cereal Straw, And Lime Bark)Other : Canes | 14019010 | 5% | – | 01/07/2017 | – | |
| Furniture; bedding, mattresses, mattress supports, cushions and similar stuffed furnishing; lamps and lighting fittings, not elsewhere specified or included; illuminated signs, illuminated name-plates and the like; prefabricated building | Of Bamboo | 94038200 | 12% | – | 15/11/2017 – 1/07/2017 | – |
| Other Furniture And Parts Thereof – Furniture Of Other Materials, Including Cane, Osier, Bamboo Or Similar Materials: Other | 94038900 | 12% | – | 15/11/2017 – 1/07/2017 | – | |
| Other Furniture And Parts Thereof – Furniture Of Other Materials, Including Cane, Osier, Bamboo Or Similar Materials: Other | 94038090 | 12% | – | 15/11/2017 – 1/07/2017 | – | |
| Seats (Other Than Those Of Heading 9402), Whether Or Not Convertible Into Beds, And Parts Thereof – Seats Of Cane, Osier, Bamboo Or Similar Materials: — Other | 94015900 | 18% | – | 15/11/2017 | – | |
| Seats (Other Than Those Of Heading 9402), Whether Or Not Convertible Into Beds, And Parts Thereof -Seats Of Cane, Osier, Bamboo Or Similar Materials: — Of Bamboo Or Rattan | 94015100 | 18% | – | 15/11/2017 | – | |
| Preparations of vegetables, fruit, nuts or other parts of plants | Other Vegetables Prepared Or Preservedotherwise Than By Vinegar Or Acetic Acid, Not Frozen, Other Than Products Of Heading 2006 -Other Vegetables And Mixtures Of Vegetables: — Bamboo Shoots | 20059100 | 12% | – | 01/07/2017 | – |
Understand Bamboo HSN Code and GST Rate
Bamboo, a versatile and sustainable resource, finds its way into numerous products. Understanding its HSN code is crucial for determining the applicable Goods and Services Tax (GST) rate in India. Based on the provided data, let’s delve into the HSN classifications for various bamboo products and their corresponding GST implications.
Identify HSN Codes for Bamboo and Bamboo Products
The data reveals a diverse range of HSN codes associated with bamboo, categorized by its form and use:
- 44021010 & 44021000: Wood charcoal, including shell or nut charcoal, specifically of bamboo. These attract a 0% GST rate.
- 1401: Vegetable materials of a kind used primarily for plaiting, including bamboos themselves (cleaned, bleached, or dyed). This has a 5% GST rate.
- 14019090: Other vegetable plaiting materials, other, including bamboo. This also has a 5% GST rate.
- 14019010: Other vegetable plaiting materials, specifically canes (which can include bamboo). This also carries a 5% GST rate.
- 46021100: Basketwork, wickerwork, and other articles made directly to shape from plaiting materials or made up from goods of heading 4601, specifically of vegetable materials, including bamboo. This has a 5% GST rate.
- 442191: Other articles of wood, of bamboo. A specific sub-code 44219112 within this has a 12% GST rate.
- 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, ends or faces, whether or not planed, sanded or end-jointed, specifically Bamboo Flooring under an unspecified sub-code has a 12% GST rate.
- 44189100: Builders’ joinery and carpentry of wood, including cellular wood panels, assembled flooring panels, shingles and shakes, specifically Bamboo Wood Building Joinery has a 12% GST rate. Another entry for Of Bamboo under 44189100 also shows a 12% GST rate.
- 94038200: Other furniture and parts thereof, furniture of other materials, including cane, osier, bamboo or similar materials, specifically Of Bamboo furniture has a 12% GST rate.
- 94038900 & 94038090: Other furniture and parts thereof, furniture of other materials, including cane, osier, bamboo or similar materials, other, both have a 12% GST rate, implying bamboo furniture not specifically coded under 94038200 might fall here.
- 94015100: Seats (other than those of heading 9402), whether or not convertible into beds, and parts thereof, seats of cane, osier, bamboo or similar materials, specifically Of Bamboo Or Rattan seats have an 18% GST rate.
- 94015900: Seats (other than those of heading 9402), whether or not convertible into beds, and parts thereof, seats of cane, osier, bamboo or similar materials, other, have an 18% GST rate, suggesting bamboo seats not specifically under 94015100 might be included here.
- 20059100: Other vegetables prepared or preserved otherwise than by vinegar or acetic acid, not frozen, other than products of heading 2006, specifically Bamboo Shoots have a 12% GST rate.
Applicable GST Rates for Bamboo
The GST rates for bamboo and its products vary depending on the specific item:
- 0%: Wood charcoal of bamboo.
- 5%: Raw bamboo (plaiting materials) and basic bamboo crafts (basketwork).
- 12%: Other articles of bamboo, bamboo flooring, bamboo wood building joinery, bamboo furniture, and prepared/preserved bamboo shoots.
- 18%: Seats of bamboo or rattan, and other seats of cane, osier, bamboo, or similar materials.
There is no CESS mentioned for any of these bamboo products. The effective dates vary, with most being July 1, 2017, but some with later dates like November 15, 2017, and January 25, 2018.
Facebook
Twitter
Instagram
LinkedIn
Youtube
