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HSN Codes and GST Rates of Chapter 44

WOOD AND ARTICLES OF WOOD; WOOD CHARCOAL


(HSN Codes as per First Schedule To Customs Tariff Act, 1975)

HSN Code HSN Description GST Rate

Chapter 44

 		WOOD AND ARTICLES OF WOOD; WOOD CHARCOAL

4401

 		Fuel wood, in logs, in billets, in twigs, in faggots or in similar forms; wood in chips or particles; sawdust and wood waste and scrap, whether or not agglomerated in logs, briquettes, pellets or similar forms

- Fuel wood, in logs, in billets, in twigs, in faggots or in similar forms :

440111

 		-- Coniferous:

44011110

 		--- In logs

44011190

 		--- Other

440112

 		-- Non-coniferous:

44011210

 		--- In logs

44011290

 		--- Other

- Wood in chips or particles :

44012100

 		-- Coniferous

44012200

 		-- Non-coniferous

- Sawdust and wood waste and scrap, agglomerated in logs, briquettes, pellets or similar forms:

44013100

 		-- Wood pellets

44013200

 		-- Wood briquettes

44014100

 		-- Sawdust

44014900

 		-- Other

4402

 		Wood charcoal (including shell or nut charcoal), whether or not agglomerated

44021000

 		- Of bamboo

440220

 		- Of shell or nut:

44022010

 		--- Of coconut shell

44022090

 		--- Other

44029000

 		- Other

4403

 		Wood in the rough, whether or not stripped of bark or sapwood, or roughly squared

- Treated with paint, stains, creosote or other preservatives :

44031100

 		-- Coniferous

44031200

 		-- Non-coniferous

- Other, coniferous:

440321

 		-- Of pine (Pinus spp.), of which the smallest cross-sectional dimension is 15 cm or more:

44032110

 		--- Saw logs and veneer logs

44032120

 		--- Poles, pilings and posts

44032190

 		--- Other

440322

 		-- Of pine (Pinus spp.), other:

44032210

 		--- Saw logs and veneer logs

44032220

 		--- Poles, pilings and posts

44032290

 		--- Other

440323

 		-- Of fir (Abies spp.) and spruce (Picea spp.), of which the smallest crosssectional dimension is 15 cm or more:

44032310

 		--- Saw logs and veneer logs

44032320

 		--- Poles, pilings and posts

44032390

 		--- Other

440324

 		-- Of fir (Abies spp.) and spruce (Picea spp.), other:

44032410

 		--- Saw logs and veneer logs

44032420

 		--- Poles, pilings and posts

44032490

 		--- Other

440325

 		-- Other, of which the smallest cross-sectional dimension is 15 cm or more:

44032510

 		--- Saw logs and veneer logs

44032520

 		--- Poles, pilings and posts

44032590

 		--- Other

440326

 		-- Other:

44032610

 		--- Saw logs and veneer logs

44032620

 		--- Poles, pilings and posts

44032690

 		--- Other

- Other, of tropical wood :

44034100

 		-- Dark red meranti, light red meranti and meranti bakau

44034200

 		-- Teak

44034900

 		-- Other

- Other:

44039100

 		-- Of oak (Quercus spp.)

44039300

 		-- Of beech ( Fagus spp. ), of which the smallest cross-sectional dimension is 15 cm or more

44039400

 		-- Of beech (Fagus spp.), other

44039500

 		-- Of birch ( Betula spp. ), of which the smallest cross-sectional dimension is 15 cm or more

44039600

 		-- Of birch (Betula spp.), other

44039700

 		-- Of poplar and aspen (Populus spp.)

44039800

 		-- Of eucalyptus (Eucalyptus spp.)

440399

 		-- Other:

--- Andaman Padauk (Pterocarous dalbaergiodes) Bonsum (Phoebe goalparensis) Gurgan (Dipterocarpus alatus) Khair (Acacia Catechu) Lampati (Dua banga grandiflora) Laurel (Terminalia alata) Paliwood (Palaquium Elliplicum) and Red Sanders (Pterocar pus Sautaninus) and Rose wood (Dalbergea Latifolio):

44039911

 		---- Andaman Padauk (Pterocarous dalbaergiodes)

44039912

 		---- Bonsum (Phoebe goalparensis)

44039913

 		---- Gurgan (Dipterocarpus alatus)

44039914

 		---- Khair (Acacia Catechu)

44039915

 		---- Lampati (Duabanga grandiflora)

44039916

 		---- Laurel (Terminalia alata)

44039917

 		---- Paliwood (Palaquium Elliplicum)

44039918

 		---- Red Sanders (Pterocar pus Sautatinus)

44039919

 		---- Rose Wood (Dalbergea Latifolio)

--- Sal (Chorea robusta, Sandalwood (Santalum album), Semul (Bombax ceiba), Walnut wood juglans binata), Anjam (Hardwickia binata), Sisso (Dalbergia sisso) and White cedar (Dysozylum spp.) and the like:

44039921

 		---- Sal (Chorea robusta)

44039922

 		---- Sandalwood (Santalum album)

44039923

 		---- Semul (Bombax ceiba)

44039924

 		---- Walnut wood (Juglans binata)

44039925

 		---- Anjam (Hardwickia binata)

44039927

 		---- Sisso (Dalbergia sisso)

44039928

 		---- White cedar (Dysozylum malabaricum)

44039990

 		--- Other

4404

 		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; chipwood and the like

44041000

 		- Coniferous

440420

 		- Non-coniferous:

44042010

 		--- Wooden sticks, roughly trimmed but not turned, bent or otherwise worked, suitable for the manufacture of walking sticks, tool handles, split poles, piles, pickets, stakes and the like

44042020

 		--- Drawn Wood

44042090

 		--- Other

44050000

 		Wood wool; wood flour

4406

 		Railway or tramway sleepers (cross-ties) of wood

- Not impregnated:

44061100

 		-- Coniferous

44061200

 		-- Non-coniferous

- Other:

44069100

 		-- Coniferous

44069200

 		-- Non-coniferous

4407

 		Wood sawn or chipped lengthwise, sliced or peeled, whether or not planed, sanded or end-jointed, of a thickness exceeding 6 mm

- Coniferous:

44071100

 		-- Of pine (Pinus spp.)

44071200

 		-- Of fir (Abies spp.) and Spruce (Picea spp.)

44071300

 		-- Of S-P-F (spruce ( Picea spp. ), pine ( Pinus spp. ) and fir ( Abies spp. ))

44071400

 		-- Of Hem-fir (Western hemlock ( Tsuga-heterophylla ) and fir ( Abies spp. ))

440719

 		-- Other:

44071910

 		--- Douglas fir (Pseudotsuga menziesii)

44071990

 		--- Other

- Of tropical wood:

44072100

 		-- Mahogany (Swietenia spp.)

44072200

 		-- Virola, Imbuia and balsa

44072300

 		-- Teak

44072500

 		-- Dark Red Meranti, Light Red Meranti and Meranti Bakau

44072600

 		-- White Lauan, White Meranti, White Seraya, Yellow Meranti and Alan

44072700

 		-- Sapelli

44072800

 		-- Iroko

44072900

 		-- Other

- Other:

44079100

 		-- Of oak (Quercus spp.)

44079200

 		-- Of beech (Fagus spp.)

44079300

 		-- Of maple (Acer spp.)

44079400

 		-- Of cherry (Prunus spp.)

44079500

 		-- Of ash (Fraxinus spp.)

44079600

 		-- Of birch (Betula spp.)

44079700

 		-- Of poplar and aspen (Populus spp.)

440799

 		-- Other:

44079920

 		--- Willow

44079990

 		--- Other

4408

 		Sheets for veneering (including those obtained by slicing laminated wood), for plywood or for similar laminated wood and other wood, sawn lengthwise, sliced or peeled, whether or not planed, sanded, spliced or end-jointed, of a thickness not exceeding 6 mm

440810

 		- Coniferous:

44081010

 		--- Sheets for plywood

44081020

 		--- Oak wood veneer

44081030

 		--- Veneer sheets, for match boxes and match splints

44081090

 		--- Other

- Of tropical wood:

440831

 		-- Of Dark red meranti, Light red meranti, Meranti bakau :

44083110

 		--- Sheets for plywood

44083120

 		--- Veneer sheets (of Rose wood)

44083130

 		--- Veneer sheets, for match boxes and match splints

44083190

 		--- Other

440839

 		-- Other:

44083910

 		--- Sheets for plywoods

44083920

 		--- Veneer sheets (of Rose wood)

44083930

 		--- Veneer sheets, for match boxes and match splints

44083990

 		--- Other

440890

 		- Other:

44089010

 		--- Sheets for plywoods

44089020

 		--- Veneer sheets, for match boxes and match splints

44089090

 		--- Other

4409

 		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-jointed

440910

 		- Coniferous:

44091010

 		--- Planed, tongued, grooved, rebated, chamfered, V-jointed, and the like but not further moulded

44091020

 		--- Beadings, and mouldings (including moulded, skirting and other moulded boards)

44091090

 		--- Other

- Non-coniferous:

44092100

 		-- Of bamboo

44092200

 		-- Of tropical wood

440929

 		-- Other:

44092910

 		--- Planed, tongued, grooved, rebated, chamfered, V-jointed, and the like but not further moulded

44092920

 		--- Beadings and mouldings (including moulded skirting and other moulded boards)

44092990

 		--- Other

4410

 		Particle board, oriented strand board (OSB) and similar board (for example, waferboard) of wood or other ligneous materials, whether or not agglomerated with resins or other organic binding substances

- Of wood:

441011

 		-- Particle board:

44101110

 		--- Plain particle board

44101120

 		--- Insulation board and hardboard

44101130

 		--- Veneered particle board, not having decorative veneers on any face

44101190

 		--- Others

441012

 		-- Oriented strand board (OSB):

44101210

 		--- Unworked or not further worked than sanded

44101290

 		--- Other

44101900

 		-- Other

441090

 		- Other :

44109010

 		--- Plain particle board

44109020

 		--- Insulation board and hardboard

44109030

 		--- Veneered particle board, not having decorative veneers on any face

44109040

 		--- Of Coir

44109050

 		--- Of jute fibre

44109090

 		--- Other

4411

 		Fibre board of wood or other ligneous materials, whether or not bonded with resins or other organic substances

- Medium density fibre board (MDF):

44111200

 		-- Of a thickness not exceeding 5mm

44111300

 		-- Of a thickness exceeding 5mm but not exceeding 9mm

44111400

 		-- Of a thickness exceeding 9mm

- Other:

441192

 		-- Of a density exceeding 0.8 gm/cm3:

--- Not mechanically worked or surface covered:

44119211

 		---- Hardboard

44119219

 		---- Other

--- Other:

44119221

 		---- Hardboard

44119229

 		---- Other

441193

 		-- Of a density exceeding 0.5 gm/cm3 but not exceeding 0.8 gm/cm3:

--- Not mechanically worked or surface covered :

44119311

 		---- Insulation board

44119319

 		---- Other

--- Other:

44119321

 		---- Insulation board

44119329

 		---- Other

441194

 		-- Of a density not exceeding 0.5 gm/cm3:

--- Not mechanically worked or surface covered:

44119411

 		---- Insulation board

44119419

 		---- Other

--- Other:

44119421

 		---- Insulation board

44119422

 		---- Of Coir

44119423

 		---- Of jute fibre

44119429

 		---- Other

4412

 		Plywood, veneered panels and similar laminated wood

44121000

 		- Of bamboo

- Other plywood, consisting solely of sheets of wood (other than bamboo), each ply not exceeding 6 mm thickness :

441231

 		-- With at least one outer ply of tropical wood :

44123110

 		--- Decorative plywood

44123120

 		--- Tea chest panels or shooks, packed in sets

44123130

 		--- Other tea chest panels

44123140

 		--- Marine and aircraft plywood

44123150

 		--- Cuttings and trimmings of plywood of width not exceeding 5 cm

44123190

 		--- Other

441233

 		-- Other, with at least one outer ply of non-coniferous wood of the species alder (Alnus spp.), ash (Fraxinus spp.), beech (Fagus spp.), birch (Betula spp.), cherry (Prunus spp.), chestnut (Castanea spp.), elm (Ulmus spp.), eucalyptus (Eucalyptus spp.), hickory (Carya spp.), horse chestnut (Aesculus spp.), lime (Tilia spp.), maple (Acer spp.), oak (Quercus spp.), plane tree (Platanus spp.), poplar and aspen (Populus spp.), robinia (Robinia spp.), tulipwood (Liriodendron spp.) or walnut (Juglans spp.):

44123310

 		--- Decorative plywood

44123320

 		--- Tea chest panels, shooks whether or not packed in sets

44123330

 		--- Marine and aircraft plywood

44123340

 		--- Cutting and trimmings of plywood of width not exceeding 5 cm

44123390

 		--- Other

441234

 		-- Other, with at least one outer ply of non-coniferous wood not specified under sub-heading 441233:

44123410

 		--- Decorative plywood

44123420

 		--- Tea chest panels, shooks whether or not packed in sets

44123430

 		--- Marine and aircraft plywood

44123440

 		--- Cutting and trimmings of plywood of width not exceeding 5 cm

44123490

 		--- Other

441239

 		-- Other, with both outer plies of coniferous wood:

44123910

 		--- Decorative plywood

44123920

 		--- Tea chest panels, shooks whether or not packed in sets

44123930

 		--- Marine and aircraft plywood

44123940

 		--- Cutting and trimmings of plywood of width not exceeding 5 cm

44123990

 		--- Other

- Laminated veneered lumber (LVL):

44124100

 		-- With at least one outer ply of tropical wood

44124200

 		-- Other, with at least one outer ply of non-coniferous wood

44124900

 		-- Other, with both outer plies of coniferous wood

- Blockboard, laminboard and battenboard:

44125100

 		-- With at least one outer ply of tropical wood

44125200

 		-- Other, with at least one outer ply of non-coniferous wood

44125900

 		-- Other, with both outer plies of coniferous wood

- Other :

441291

 		-- With at least one outer ply of tropical wood:

44129110

 		--- Decorative plywood

44129120

 		--- Tea chest panel or shooks, packed in sets

44129130

 		--- Marine and aircraft plywood

44129140

 		--- Cuttings and trimmings of plywood of which not exceeding 5cm

44129190

 		--- Other

441292

 		-- Other, with at least one outer ply of non-coniferous wood:

44129210

 		--- Decorative plywood

44129220

 		--- Tea chest panel or shooks, packed in sets

44129230

 		--- Marine and aircraft plywood

44129240

 		--- Cuttings and trimmings of plywood of which not exceeding 5cm

44129290

 		--- Other

441299

 		-- Other, with both outer plies of coniferous wood:

44129910

 		--- Decorative plywood

44129920

 		--- Tea chest panel or shooks, packed in sets

44129930

 		--- Marine and aircraft plywood

44129940

 		--- Cuttings and trimmings of plywood of which not exceeding 5cm

44129990

 		--- Other

44130000

 		Densified wood, in blocks, plates, strips, or profile shapes

4414

 		Wooden frames for paintings, photo-graphs, mirrors or similar objects

44141000

 		- Of tropical wood

44149000

 		- Other

4415

 		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

44151000

 		- Cases, boxes, crates, drums and similar packings; cable-drums

44152000

 		- Pallets, box pallets and other load boards; pallet collars

4416

 		Casks, barrels, vats, tubs and other coopers' products and parts thereof, of wood, including staves

441600

 		- Casks, barrels, vats, tubs and other coopers' products and parts thereof, of wood, including staves:

44160010

 		--- Casks, barrels, vats and tubs

44160020

 		--- Other coopers' products

--- Parts (of wood):

44160091

 		---- Riven or sawn staves of wood not further prepared

44160099

 		---- Other

44170000

 		Tools, tool bodies, tool handles, broom or brush bodies and handles, of wood; boot or shoe lasts and trees, of wood

4418

 		Builders' joinery and carpentry of wood, including cellular wood panels, assembled flooring panels, shingles and shakes

- Windows, French-windows and their frames:

44181100

 		-- Of tropical wood

44181900

 		-- Other

- Doors and their frames and thresholds:

441821

 		-- Of tropical wood:

44182110

 		--- Flush doors

44182120

 		--- Frames and thresholds of flush doors

44182190

 		--- Other

441829

 		-- Other :

44182910

 		--- Flush doors

44182920

 		--- Frames and thresholds of flush doors

44182990

 		--- Other

44183000

 		- Posts and beams other than products of sub-headings 441881 to 441889

44184000

 		- Shuttering for concrete constructional work

44185000

 		- Shingles and shakes

- Assembled flooring panels:

44187300

 		-- Of bamboo or with at least the top layer (wear layer) of bamboo

44187400

 		-- Other, for mosaic floors

44187500

 		-- Other, multilayer

44187900

 		-- Other

- Engineered structural timber products:

44188100

 		-- Glue-laminated timber (glulam)

44188200

 		-- Cross-laminated timber (CLT or X-lam)

44188300

 		-- I beams

44188900

 		-- Other

- Other:

44189100

 		-- Of bamboo 1

44189200

 		-- Cellular wood panels

44189900

 		-- Other

4419

 		Tableware and kitchenware of wood

- Of bamboo:

44191100

 		-- Bread boards, chopping boards and similar boards

44191200

 		-- Chopsticks

44191900

 		-- Other

44192000

 		-- Of tropical wood

441990

 		- Other:

44199010

 		--- Bread boards, chopping boards and similar boards

44199020

 		--- Chopsticks

44199090

 		--- Other

4420

 		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

- Statuettes and other ornaments:

44201100

 		-- Of tropical wood

44201900

 		-- Other

442090

 		- Other:

44209010

 		--- Wood marquetry and inlaid wood

44209090

 		--- Other

4421

 		Other articles of wood

44211000

 		- Clothes hangers

44212000

 		- Coffins

- Other:

442191

 		-- Of bamboo:

--- Spools, cops, bobbins, sewing thread reels and the like of turned wood:

44219111

 		---- For cotton machinery

44219112

 		---- For jute machinery

44219113

 		---- For silk regenerated and synthetic fibre machinery

44219114

 		---- For other machinery

44219119

 		---- Other

44219120

 		--- Wood Paving Blocks

44219130

 		--- Match splints

44219140

 		--- Pencil slats

44219150

 		--- Parts of wood, namely oars, paddles and rudders for ships, boats and other similar floating structures

44219160

 		--- Parts of domestic decorative articles used as tableware and kitchenware

44219170

 		--- Articles of densified wood not included or specified elsewhere

44219190

 		--- Other

442199

 		-- Other:

--- Spools, cops, bobbins, sewing thread reels and the like of turned wood:

44219911

 		---- For cotton machinery

44219912

 		---- For jute machinery

44219913

 		---- For silk regenerated and synthetic fibre machinery

44219914

 		---- For other machinery

44219919

 		---- Other

44219920

 		--- Wood Paving Blocks

44219930

 		--- Match splints

44219940

 		--- Pencil slats

44219950

 		--- Parts of wood, namely oars, paddles and rudders for ships, boats and other similar floating structures

44219960

 		--- Parts of domestic decorative articles used as tableware and kitchenware

44219970

 		--- Articles of densified wood not included or specified elsewhere

44219990

 		--- Other
24
Apr
S
M
T
W
T
F
S
24 Apr

☑ Quarterly | GSTR-3B

GSTR-3B for the Quarter Jan - Mar 2025 (QRMP Taxpayers < 5 Cr - Rule 61) - Category II States.  

* State Category II - Himachal Pradesh, Punjab, Uttarakhand, Haryana, Rajasthan, Uttar Pradesh, Bihar, Sikkim, Arunachal Pradesh, Nagaland, Manipur, Mizoram, Tripura, Meghalaya, Assam, West Bengal, Jharkhand or Odisha or the Union territories of Jammu and Kashmir, Ladakh, Chandigarh and Delhi.

25 Apr

☑ Half-Yearly | ITC-04

ITC-04 for the half year (Oct - Mar 2025) (For taxpayers > 5 Cr. Turnover) - Rule 45.

☑ Annual | ITC-04

ITC-04 for complete FY 2024-25 (For taxpayers <= 5 Cr. Turnover) - Rule 45.

28 Apr

☑ Monthly | GSTR-11

GSTR-11 for the m/o Mar 2025 (Statement of inward supplies by persons having Unique Identification Number (UIN)).

30 Apr

☑ Quarterly | QRMP

Last date for opt-in / opt-out QRMP Scheme for quarter Apr - June 2025 (Rule 61A)