Wood HSN Code
GST rates and HSN code for Wood.
| Chapter | Description | HSN Code | Rate (%) | CESS (%) | Effective Date | Rate Revision |
|---|---|---|---|---|---|---|
| <strong>Wood</strong> and articles of <strong>wood</strong>; <strong>wood</strong> charcoal | 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 | – | |
| Wood Sawn Or Chipped Lengthwise, Sliced Or Peeled, Whether Or Not Planed, Sanded Or Endjointed, Of A Thickness Exceeding 6 Mm – Coniferrous: Pine (Pinus Spp.) | 44071020 | 18% | – | 01/07/2017 | – | |
| 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 | 44091020 | 18% | – | 27/07/2018 1/07/2017 | – | |
| Plywood, Veneered Panels And Similar Laminated Wood – Other, With At Least One Outer Ply Of Nonconiferous Wood : Other, Containing At Least One Layer Of Particle Board: Cuttings And Trimmings Of Plywood Of Width Not Exceeding 5 Cm | 44122340 | 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 | 4409 | 18% | – | 27/07/2018 1/07/2017 | – | |
| 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 | Seats (Other Than Those Of Heading 9402), Whether Or Not Convertible Into Beds, And Parts Thereof – Other Seats, With Wooden Frames: Upholstered | 94016100 | 18% | – | 15/11/2017 | – |
| 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 | – |
| Miscellaneous chemical products | Residual Lyes For The Manufacture Of Wood Pulp, Whether Or Not Concentrated, Desugared Or Chemically Treated, Including Lignin Sulphonates, But Excluding Tall Oil Of Heading 3803 Residual Lyes For The Manufacture Of Wood Pulp, Whether Or Not Concentrated, | 38040010 | 18% | – | 01/07/2017 | – |
Explore the Diverse HSN Codes for Wood
HSN codes are essential for classifying goods under India’s GST system. The term “wood” encompasses a vast array of forms and uses, each potentially falling under a specific HSN code with a corresponding GST rate. This blog post clarifies the HSN codes and GST rates applicable to various types of wood and related articles based on the provided data.
Based on the data, wood and wood-related products are primarily classified under Chapter 44, with some instances in other chapters depending on the final product.
Sawn, Chipped, Sliced, or Peeled Wood (18% GST):
- Wood Sawn Lengthwise (Thickness > 6mm): This general category under HSN code 4407 attracts an 18% GST rate.
- Tropical Wood (Teak): Specifically, teak wood sawn lengthwise (thickness > 6mm) is listed under HSN code 44072910 with an 18% GST.
- Coniferous Wood (Pine): Pine wood sawn lengthwise (thickness > 6mm) is classified under HSN code 44071020, also at 18% GST.
Plywood and Laminated Wood (18% GST):
- Plywood (General): HSN code 4412 covers plywood, veneered panels, and similar laminated wood, generally at an 18% GST.
- Cuttings and Trimmings of Plywood (Width ≤ 5cm): Specific subcategories like 44129950 and 44121440 also have an 18% GST rate (with a revision on 15/11/2017).
- Plywood with Particle Board Layer (Cuttings/Trimmings ≤ 5cm): HSN code 44122340 also carries an 18% GST (revised 15/11/2017).
Fibreboard (18% GST):
- Medium Density Fibreboard (MDF): This is generally classified under HSN code 4411 with an 18% GST (revised 15/11/2017).
- Other Fibreboard (Density > 0.8 gm/cm³, Not Mechanically Worked/Surface Covered): Specific types under HSN code 44119219 also attract an 18% GST (revised 15/11/2017).
Continuously Shaped Wood (18% GST):
- Tongued, Grooved, etc., Wood: HSN codes 44092990 and 44091020 (for coniferous wood) cover continuously shaped wood for various purposes (including parquet flooring), generally at 18% GST (with revisions on 27/07/2018). The broader HSN code 4409 also carries an 18% GST.
Other Wood Products (Varying GST):
- Railway or Tramway Sleepers (Other): These are classified under HSN code 44069000 with a 12% GST.
- Wood Charcoal (of Bamboo): This is listed under HSN code 44021010 with a 0% GST.
- Wooden Parts of Footwear: These fall under HSN code 64069010 with an 18% GST.
- Wood Pulp Board (Moulded or Pressed Article): Classified under HSN code 48237020 with an 18% GST.
- Wooden Frames for Seats (Upholstered): Classified under HSN code 94016100 with an 18% GST (revision 15/11/2017).
- Wooden Parts of Furniture: Classified under HSN code 94039100 with an 18% GST.
- Dried Mushrooms, Wood Ears, etc.: While not structural wood, these are listed under HSN code 07123900 with a 5% GST.
- Residual Lyes for Wood Pulp Manufacture: Classified under HSN code 38040010 with an 18% GST.
- Machine Tools for Working Wood: Classified under HSN code 84659300 with an 18% GST.
This diverse list highlights the importance of specifying the exact form and use of wood to determine the correct HSN code and GST rate.
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