Flush door HSN Code

Understanding the Flush Door HSN Code

Flush doors are a staple in modern construction, prized for their clean lines, durability, and versatility. For manufacturers, suppliers, and builders dealing with flush doors in India, understanding the correct HSN (Harmonized System of Nomenclature) code is fundamental for accurate GST (Goods and Services Tax) compliance. The HSN system provides a universal language for classifying goods, simplifying both domestic taxation and international trade.

The Heart of Classification: Wood and Articles of Wood

Flush doors, being primarily constructed from wood, naturally fall under Chapter 44: Wood and articles of wood; wood charcoal. This chapter is specifically designed to classify various wood products, including those used in construction.

Within Chapter 44, the HSN heading 4418 is highly relevant. It covers “Builders` Joinery And Carpentry Of Wood, Including Cellular Wood Panels, Assembled Flooring Panels, Shingles And Shakes – Doors And Their Frames And Thresholds.” This is precisely where flush doors and their associated components are categorized.

Here are the specific HSN codes for flush doors and their frames, as per the provided data:

• 44182010: This HSN code specifically identifies Flush Doors. It attracts an 18% GST rate and has been effective since November 15, 2017, with a rate revision confirmed on January 25, 2018.
• 44182110: Another direct HSN code listed for Flush Doors, also with an 18% GST rate.
• 44182910: This is yet another HSN code designated for Flush Doors, maintaining the 18% GST rate.

The data also clearly specifies the HSN codes for the accompanying parts:

• 44182020: This HSN code covers “Frames And Thresholds Of Flush Doors.” It also attracts an 18% GST rate, with its effective date and revision matching that of flush doors (November 15, 2017, revised January 25, 2018).
• 44182120: This code also specifies “Frames And Thresholds Of Flush Doors,” with an 18% GST rate.
• 44182920: Yet another code for “Frames And Thresholds Of Flush Doors,” also at 18% GST.

It’s clear that whether you’re dealing with the flush door itself or its necessary frame and threshold, the GST rate remains consistent at 18%.

Beyond the Door: Other Data Context

While the primary focus is on flush doors, the provided data also contains other entries that are unrelated, such as services by hotels (HSN 996332) and sports equipment (Chapter 95). These are irrelevant to the classification of flush doors and should be disregarded when determining the HSN code for these wooden building elements.