Wooden Spoon HSN Code
GST rates and HSN code for Wooden Spoon.
| Chapter | Description | HSN Code | Rate (%) | CESS (%) | Effective Date | Rate Revision |
|---|---|---|---|---|---|---|
| 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 | – |
| Other Furniture And Parts Thereof -Other Wooden Furniture | 94036000 | 18% | – | 15/11/2017 – 1/07/2017 | – | |
| Seats (Other Than Those Of Heading 9402), Whether Or Not Convertible Into Beds, And Parts Thereof – Other Seats, With Wooden Frames: Other | 94016900 | 18% | – | 15/11/2017 | – | |
| Other Furniture And Parts Thereof – – Wooden Furniture Of A Kind Used In The Bed Room: Other | 94035090 | 18% | – | 15/11/2017 – 1/07/2017 | – | |
| Wooden Furniture Of A Kind Used In The Bed Room | 940350 | 18% | – | 15/11/2017 – 1/07/2017 | – | |
| Other Furniture And Parts Thereof – – Wooden Furniture Of A Kind Used In The Bed Room: Bed Stead | 94035010 | 18% | – | 15/11/2017 – 1/07/2017 | – | |
| Other Furniture And Parts Thereof – Wooden Furniture Of A Kind Used In Offices:Cabinetware | 94033010 | 18% | – | 15/11/2017 – 1/07/2017 | – | |
| Other Furniture And Parts Thereof – Wooden Furniture Of A Kind Used In Offices: Other | 94033090 | 18% | – | 15/11/2017 – 1/07/2017 | – | |
| Other Furniture And Parts Thereof – Wooden Furniture Of A Kind Used In The Kitchen | 94034000 | 18% | – | 15/11/2017 – 1/07/2017 | – | |
| Wooden Furniture Of A Kind Used In Offices | 940330 | 18% | – | 15/11/2017 – 1/07/2017 | – | |
| Wood and articles of wood; wood charcoal | Hoopwood; Split Poles; Piles, Pickets And Stakes Of Wood, Pointed But Not Sawn Lengthwise; Wooden Sticks, Roughly Trimmed But Not Turned, Bent Or Otherwise Worked, Suitable For The Manufacture Of Walking Sticks, Umbrellas, Tool Handles Or The Like; Chipwo | 44042020 | 12% | – | 01/07/2017 | – |
| Hoopwood; Split Poles; Piles, Pickets And Stakes Of Wood, Pointed But Not Sawn Lengthwise; Wooden Sticks, Roughly Trimmed But Not Turned, Bent Or Otherwise Worked, Suitable For The Manufacture Of Walking Sticks, Umbrellas, Tool Handles Or The Like; Chipw | 4404 | 12% | – | 01/07/2017 | – | |
| Wooden Frames For Paintings, Photographs, Mirrors Or Similar Objects | 4414 | 12% | – | 15/11/2017 1/07/2017 | – | |
| Hoopwood; Split Poles; Piles, Pickets And Stakes Of Wood, Pointed But Not Sawn Lengthwise; Wooden Sticks, Roughly Trimmed But Not Turned, Bent Or Otherwise Worked, Suitable For The Manufacture Of Walking Sticks, Umbrellas, Tool Handles Or The Like; Chipwo | 44042010 | 12% | – | 01/07/2017 | – | |
| Wood Marquetry And Inlaid Wood; Caskets And Cases For Jewellery Or Cutlery, And Similar Articles, Of Wood; Statuettes And Other Ornaments, Of Wood; Wooden Articles Of Furniture Not Falling In Chapter 94 | 4420 | 12% | – | 01/07/2017 | – | |
| Wood Marquetry And Inlaid Wood; Caskets And Cases For Jewellery Or Cutlery, And Similar Articles, Of Wood; Statuettes And Other Ornaments, Of Wood; Wooden Articles Of Furniture Not Falling In Chapter 94 – Other : Other | 44209090 | 12% | – | 01/07/2017 | – | |
| Hoopwood; Split Poles; Piles, Pickets And Stakes Of Wood, Pointed But Not Sawn Lengthwise; Wooden Sticks, Roughly Trimmed But Not Turned, Bent Or Otherwise Worked, Suitable For The Manufacture Of Walking Sticks, Umbrellas, Tool Handles Or The Like; Chipwo | 44041000 | 12% | – | 01/07/2017 | – | |
| Wood Marquetry And Inlaid Wood; Caskets And Cases For Jewellery Or Cutlery, And Similar Articles, Of Wood; Statuettes And Other Ornaments, Of Wood; Wooden Articles Of Furniture Not Falling In Chapter 94 – Other : Wood Marquetry And Inlaid Wood | 44209010 | 12% | – | 01/07/2017 | – | |
| Hoopwood; Split Poles; Piles, Pickets And Stakes Of Wood, Pointed But Not Sawn Lengthwise; Wooden Sticks, Roughly Trimmed But Not Turned, Bent Or Otherwise Worked, Suitable For The Manufacture Of Walking Sticks, Umbrellas, Tool Handles Or The Like; Chipwo | 44042090 | 12% | – | 01/07/2017 | – | |
| Wooden Frames For Paintings, Photographs, Mirrors Or Similar Objects | 4414 | 18% | – | 15/11/2017 | – |
Understanding The Wooden Spoon HSN Code
Wooden spoons are timeless kitchen essentials, cherished for their natural feel and gentle touch on cookware. For businesses and individuals dealing with these humble yet indispensable tools in India, knowing the correct HSN (Harmonized System of Nomenclature) code is vital for smooth GST compliance. While “wooden spoon” might seem straightforward, understanding its HSN classification helps ensure accurate taxation.
Identifying HSN Codes for Wooden Spoons
Wooden spoons fall under Chapter 44 of the HSN, which covers “Wood and articles of wood; wood charcoal.” More specifically, they are categorized under the heading for tableware and kitchenware of wood.
The most precise HSN code for wooden spoons, as kitchenware, is typically found under:
- HSN 4419: This heading is dedicated to “Tableware and kitchenware, of wood.” Within this, specific sub-codes exist:
- 44199090: This is a common HSN code for “Other” tableware and kitchenware of wood, which would include wooden spoons not explicitly listed in other subcategories. This HSN code currently attracts a 12% GST rate.
- You might also encounter HSNs like 44190020, specifically for “kitchenware” of wood, which also carries a 12% GST rate.
It’s important to note that while some earlier classifications might have shown different rates, the current prevailing GST rate for wooden kitchenware like spoons is 12%. This rate was revised from potentially higher percentages on January 25, 2018, and September 22, 2017, streamlining the tax for such items.
Other HSN codes listed in the provided data relate to various other wooden articles or furniture, which would not apply to a wooden spoon:
- Chapter 94 (Furniture): Codes like 9401 and 9403 deal with wooden furniture (e.g., chairs, beds, kitchen furniture), which are distinct from small kitchen utensils. These typically have an 18% GST rate.
- Other codes within Chapter 44: Codes such as 4404 (for wooden sticks, poles, etc.), 4414 (for wooden frames), or 4420 (for wood marquetry, statuettes, etc.) pertain to different wooden products and do not apply to wooden spoons. These generally have a 12% or 18% GST rate depending on the specific item.
Always ensure you verify the exact nature and primary use of the wooden item to apply the correct HSN code and GST rate. For wooden spoons used in the kitchen, HSN 4419 and its sub-codes are the appropriate classification.
Facebook
Twitter
Instagram
LinkedIn
Youtube
