Shuttering Plywood HSN Code

Understanding Shuttering Plywood HSN Code

Shuttering plywood is an indispensable material in the construction industry, primarily used for creating molds (formwork) for concrete structures. Its robust nature and smooth surface allow for easy removal after concrete sets, ensuring a clean finish. For businesses dealing with shuttering plywood in India, understanding its correct Harmonized System of Nomenclature (HSN) code is crucial for accurate Goods and Services Tax (GST) compliance.

The HSN system is a globally standardized method for classifying traded products, vital for streamlining customs procedures and ensuring consistent taxation. When classifying “shuttering plywood,” its nature as a laminated wood product is the primary determinant.

The Shuttering Plywood HSN Classification

Shuttering plywood, regardless of its specific properties like being waterproof or having a film face, is fundamentally a type of plywood. Therefore, it falls under Chapter 44: “Wood and articles of wood; wood charcoal.”

Specifically, the HSN heading 4412 is dedicated to: “Plywood, Veneered Panels And Similar Laminated Wood.”

The provided data covers various types of plywood, and “shuttering plywood” would be categorized within these based on its construction and composition. While “shuttering plywood” isn’t explicitly listed as a separate HSN code, its characteristics align with the descriptions of other plywood types:

• Plywood, Veneered Panels And Similar Laminated Wood (HSN 4412): This is the overarching HSN for all types of plywood.
  • The various subheadings under 4412 differentiate plywood based on:
    • Thickness of plies: “Each Ply Not Exceeding 6 Mm Thickness” (e.g., 44121440, 44121310).
    • Outer ply material: “At Least One Outer Ply Of Non-Coniferous Wood” (e.g., 44121440, 44122310, 44122920, 44123290), or “At Least One Outer Ply Of Tropical Wood” (e.g., 44121310, 44122240, 44123120, 44123140).
    • Presence of other layers: “Containing At Least One Layer Of Particle Board” (e.g., 44122310, 44122340).
    • Specific uses or characteristics: “Decorative Plywood” (e.g., 44121310, 44122310, 44122920, 44123410), “Marine And Aircraft Plywood” (44129930).
    • Cuttings and Trimmings: (e.g., 44121440, 44122240, 44122340, 44122950, 44129940, 44129950).

Shuttering plywood, being engineered for concrete formwork, typically possesses characteristics that make it strong and water-resistant. While it might not be explicitly “decorative” or “marine” grade, it would still fall under one of the general “Other Plywood” categories within HSN 4412, based on its construction materials and thickness.

Crucially, all the listed HSN codes for plywood (4412 and its subheadings) consistently attract an 18% GST rate. This rate became effective on November 15, 2017 (or July 1, 2017, for some broader categories).

Additionally, the data includes HSN 4408 for “Sheets For Veneering… for Plywood,” which also attracts an 18% GST. This highlights that components used in plywood manufacturing are also classified under wood products.