Wooden door HSN Code

Understanding Wooden Door HSN Codes and GST Rates

Navigating the world of HSN (Harmonized System of Nomenclature) codes and GST (Goods and Services Tax) can feel like a complex maze. When it comes to wooden doors, precise classification is key for accurate tax compliance. The provided data, combined with general GST guidelines, helps us understand the typical HSN codes and their corresponding GST rates for various wooden products, including doors.

The HSN system categorizes products globally, ensuring uniformity in trade. In India, these codes are crucial for determining the applicable GST rates. For wooden doors, we primarily look at Chapter 44, which deals with “Wood and articles of wood; wood charcoal,” and Chapter 94, which covers “Furniture.”

Exploring Relevant HSN Codes

The data provides several HSN codes that are relevant to wooden products, including those that might form part of a wooden door or even a complete door itself.

• Chapter 44: Wood and articles of wood; wood charcoal
  • 44092990: This code describes “Wood (Including Strips And Friezes For Parquet Flooring, Not Assembled) Continuously Shaped… along any of its edges or faces.” While not a complete door, this refers to processed wood that could be used in door manufacturing. It carries an 18% GST rate.
  • 44219160: This code refers to “Parts Of Domestic Decorative Articles Used As Tableware And Kitchenware.” This is less likely to apply directly to a full wooden door, but perhaps to decorative wooden elements within a door. It has a 12% GST rate.
  • 44042020 and 440412%: These codes cover “Hoopwood; Split Poles; Piles, Pickets And Stakes Of Wood…” which are more about raw or semi-processed wood forms, generally not finished doors. They carry a 12% GST rate.
  • Actual HSN for Wooden Doors: While not explicitly in the provided snippet, further research indicates that finished wooden doors and their frames typically fall under HSN 4418, specifically sub-headings like 441820 for “Doors and their frames and thresholds.” These usually attract an 18% GST rate.
• Chapter 94: Furniture
  • 94036000: This is for “Other Wooden Furniture,” and it has an 18% GST rate. While a door is often a structural part of a building, a wooden door integrated into a piece of furniture (like a cabinet door) or certain custom, built-in wooden structures might fall under this broad furniture category.
  • Other codes like 94016100, 94016900 (for seats with wooden frames), 94035090, and 940350 (for wooden bedroom furniture) also fall under Chapter 94 and carry an 18% GST rate. These are for furniture items, not standalone structural doors.

Understanding the GST Landscape for Wooden Doors

The GST rate for wooden doors generally depends on their level of processing and whether they are considered a building material or furniture.

• Processed Wood for Doors (e.g., Door Frames, Mouldings): HSN codes under Chapter 44, like 44092990, for shaped wood, typically have an 18% GST rate.
• Finished Wooden Doors: Most standard wooden doors and their frames fall under HSN 4418 and generally attract an 18% GST rate.
• Wooden Furniture (including doors as part of furniture): HSN codes under Chapter 94, such as 94036000 for “Other Wooden Furniture,” also typically have an 18% GST rate.

It’s important for businesses dealing in wooden doors to correctly identify the specific HSN code based on the product’s nature, use, and degree of finishing to ensure accurate GST application.