Packing wood HSN Code
GST rates and HSN code for Packing wood.
| Chapter | Description | HSN Code | Rate (%) | CESS (%) | Effective Date | Rate Revision |
|---|---|---|---|---|---|---|
| <strong>Wood</strong> and articles of <strong>wood</strong>; <strong>wood</strong> charcoal | Packing Cases, Boxes, Crates, Drums And Similar Packings, Of Wood; Cable-Drums Of Wood; Pallets, Box Pallets And Other Load Boards, Of Wood; Pallet Collars Of Wood – Pallets, Box Pallets And Other Load Boards; Pallet Collars | 44152000 | 12% | – | 01/07/2017 | – |
| Packing Cases, Boxes, Crates, Drums And Similar Packings, Of Wood; Cable-Drums Of Wood; Pallets, Box Pallets And Other Load Boards, Of Wood; Pallet Collars Of Wood | 4415 | 12% | – | 01/07/2017 | – | |
| Packing Cases, Boxes, Crates, Drums And Similar Packings, Of Wood; Cable-Drums Of Wood; Pallets, Box Pallets And Other Load Boards, Of Wood; Pallet Collars Of Wood – Cases, Boxes, Crates, Drums And Similar Packings; Cable-Drums | 44151000 | 12% | – | 01/07/2017 | – | |
| Wood Sawn Or Chipped Lengthwise, Sliced Or Peeled, Whether Or Not Planed, Sanded Or End-Jointed, Of A Thickness Exceeding 6 Mm | 4407 | 18% | – | 01/07/2017 | – | |
| Plywood, Veneered Panels And Similar Laminated Wood – Other : Other : Cuttings And Trimmings Of Plywood Of Width Not Exceeding 5 Cm | 44129950 | 18% | – | 15/11/2017 | – | |
| Plywood, Veneered Panels And Similar Laminated Wood – Plywood, Consisting Solely Of Sheets Of Wood, Each Ply Not Exceeding 6 Mm Thickness : Other, With At Least One Outer Ply Of Non-Coniferous Wood : Cuttings And Trimmings Of Plywood Of Width Not Exceedin | 44121440 | 18% | – | 15/11/2017 | – | |
| Fibre Board Of Wood Or Other Ligneous Materials, Whether Or Not Bonded With Resins Or Other Organic Substances – Medium Density Fibre Board (Mdf): | 4411 | 18% | – | 15/11/2017 | – | |
| Fibre Board Of Wood Or Other Ligneous Materials, Whether Or Not Bonded With Resins Or Other Organic Substances – Other: — Of A Density Exceeding 0.8 Gm/Cm3: — Not Mechanically Worked Or Surface Covered:—- Other | 44119219 | 18% | – | 15/11/2017 | – | |
| 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-Joint | 44092990 | 18% | – | 27/07/2018 1/07/2017 | – | |
| 29 Wood Sawn Or Chipped Lengthwise, Sliced Or Peeled, Whether Or Not Planed, Sanded Or Endjointed, Of A Thickness Exceeding 6 Mm – Of Tropical Wood Specified In Sub-Heading Note 1 To This Chapter : Other : Teak Wood | 44072910 | 18% | – | 01/07/2017 | – | |
| Railway Or Tramway Sleepers (Crossties) Of Wood – Other | 44069000 | 12% | – | 01/07/2017 | – | |
| 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 | – | |
| Other made up textile articles; sets; worn clothing and worn textile articles; rags | Sacks And Bags, Of A Kind Used For The Packing Of Goods Of Jute Or Of Other Textile Bast Fibres Of Heading 5303: Jute Sacking Bags | 63051040 | 18% | – | 01/01/2020 | – |
| Sacks And Bags, Of A Kind Used For The Packing Of Goods Of Jute Or Of Other Textile Bast Fibres Of Heading 5303: Jute Corn (Grains) Sacks | 63051020 | 18% | – | 01/01/2020 | – | |
| Miscellaneous articles of base metal | Stoppers, Caps And Lids (Including Crown Corks, Screw Caps And Pouring Stoppers), Capsules For Bottles, Threaded Bungs, Bung Covers, Seals And Other Packing Accessories, Of Base Metal Crown Corks | 83091000 | 18% | – | 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 Wood | 94039100 | 18% | – | – | – |
| Edible vegetables and certain roots and tubers | Dried Vegetables, Whole, Cut, Sliced,Broken Or In Powder, But Not Further Prepared ? Mushrooms, Wood Ears (Auricularia Spp.),Jelly Fungi (Tremella Spp.) And Truffles : Other | 07123900 | 5% | – | 01/07/2017 | – |
| Footwear, gaiters and the like; parts of such articles | Parts Of Footwear (Including Uppers Whether Or Not Attached To Soles Other Than Outer Soles); Removable In-Soles, Heel Cushions And Similar Articles; Gaiters, Leggings And Similar Articles, And Parts Thereof- Other—Of Wood | 64069010 | 18% | – | 01/07/2017 | – |
| (waste and scrap) paper or paperboard | Other Paper, Paperboard, Cellulose Wadding And Webs Of Cellulose Fibres, Cut To Size Or Shape; Other Articles Of Paper Pulp, Paper, Paperboard, Cellulose Wadding Or Webs Of Cellulose Fibres – Moulded Or Pressed Article Of Paper Pulp : Wood Pulp Board | 48237020 | 18% | – | 01/07/2017 | – |
| Nuclear reactors, boilers, machinery and mechanical appliances; parts thereof | Machine Tools (Including Machines For Nailing, Stapling, Glueing Or Otherwise Assembling) For Working Wood, Cork, Bone, Hard Rubber, Hard Plastics Or Similar Hard Materials – Other : Grinding, Sanding Or Polishing Machines | 84659300 | 18% | – | 01/07/2017 | – |
Understanding the Packing Wood HSN Codes
The provided data clearly distinguishes between different forms of wood used for packing:
- Finished Wooden Packing Articles (Chapter 44): This is the most direct category for pre-made wooden packing solutions.
- HSN 4415: This chapter explicitly covers “Packing Cases, Boxes, Crates, Drums And Similar Packings, Of Wood; Cable-Drums Of Wood; Pallets, Box Pallets And Other Load Boards, Of Wood; Pallet Collars Of Wood.”
- HSN 44151000: Specifically for “Cases, Boxes, Crates, Drums And Similar Packings; Cable-Drums” of wood. These attract a 12% GST rate, effective from July 1, 2017.
- HSN 44152000: Covers “Pallets, Box Pallets And Other Load Boards; Pallet Collars” of wood. These also have a 12% GST rate, effective from July 1, 2017.
- The broader HSN 4415 for these articles also indicates a 12% GST rate.
- HSN 4415: This chapter explicitly covers “Packing Cases, Boxes, Crates, Drums And Similar Packings, Of Wood; Cable-Drums Of Wood; Pallets, Box Pallets And Other Load Boards, Of Wood; Pallet Collars Of Wood.”
- Sawn or Chipped Wood (Chapter 44): If the “packing wood” refers to raw, processed timber cut to size for assembly into packing materials, it might fall under:
- HSN 4407: This covers “Wood Sawn Or Chipped Lengthwise, Sliced Or Peeled, Whether Or Not Planed, Sanded Or End-Jointed, Of A Thickness Exceeding 6 Mm.” This material generally attracts an 18% GST rate, effective from July 1, 2017.
- Specific types like Teak Wood (HSN 44072910) under this category also carry an 18% GST rate.
- Plywood and Laminated Wood (Chapter 44): If the packing material uses plywood or similar laminated wood products:
- HSN 4412: This covers “Plywood, Veneered Panels And Similar Laminated Wood.” Cuttings and trimmings of plywood (e.g., HSN 44129950, 44121440) are listed with an 18% GST rate, effective from November 15, 2017.
- Fibre Board of Wood (Chapter 44): Some packing materials might use fibre board:
- HSN 4411: This covers “Fibre Board Of Wood Or Other Ligneous Materials.” Various types of fibreboard (e.g., MDF under 441118%) are listed with an 18% GST rate, effective from November 15, 2017.
In summary, if you are trading in assembled wooden packing items like crates or pallets, HSN 4415 with a 12% GST rate is the appropriate classification. However, if you are dealing with the raw sawn wood, plywood, or fibreboard used to make these packing items, their respective HSN codes (e.g., 4407, 4412, 4411) with an 18% GST rate would apply.
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