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Table of Contents
- Updated on : May 2, 2025
HSN Chapter 44: Wood, Articles of Wood & Wood Charcoal GST India
HSN Code & GST Rate for Wood products & Wood charcoal – Chapter 44
| Rates (%) | Products Description | HSN Codes | Export and Import HSN Codes |
| NIL | Firewood or fuel wood | 4401 | 440111, 440112, 44011110, 44011190, 44011210, 44011290, 44011010, 44011090, 44012100, 44012200, 44013100, 44013900 |
| 5% | Wood in chips or particles; sawdust and wood waste and scrap, whether or not agglomerated in logs, briquettes, pellets or similar forms | 4401 | 440111, 440112, 44011110, 44011190, 44011210, 44011290, 44011010, 44011090, 44012100, 44012200, 44013100, 44013900 |
| 18% | Wood in the rough | 4403 | 440321, 440322, 440323, 440324, 440325, 440326, 44031100, 44031200, 44032110, 44032120, 44032190, 44032210, 44032220, 44032290, 44032310, 44032320, 44032390, 44032410, 44032420, 44032490, 44032510, 44032520, 44032590, 44032610, 44032620, 44032690, 44034100, 44039400, 44039500, 44039600, 44039700, 44039800, 44039921, 44031000, 44032010, 44032020, 44032090, 44034100, 44034910, 44034990, 44039100, 44039200, 44039911, 44039912, 44039913, 44039914, 44039915, 44039916, 44039917, 44039918, 44039919, 44039921, 44039922, 44039923, 44039924, 44039925, 44039926, 44039927, 44039928, 44039929 |
| 12% | 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 | 4404 | 44041000, 44042010, 44042020, 44042090 |
| 12% | Wood wool; wood flour | 4405 | 44050000 |
| 12% | Railway or tramway sleepers (crossties) of wood | 4406 | 44061100, 44061200, 44069100, 44069200, 44061000, 44069000 |
| 18% | Wood sawn or chipped | 4407 | 440719, 44071100, 44071200, 44071910, 44071990, 44072100, 44079700, 44071010, 44071020, 44071090, 44072100, 44072200, 44072500, 44072600, 44072700, 44072800, 44072910, 44072990, 44079100, 44079200, 44079300, 44079400, 44079500, 44079910, 44079920, 44079990 |
| 12% | 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 [for match splints] | 4408 | 44081010, 44081020, 44081030, 44081090, 44083110, 44083120, 44083130, 44083190, 44083910, 44083920, 44083930, 44083990, 44089010, 44089020, 44089090 |
| 18% | 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 [other than for match splints] | 4408 | 44081010, 44081020, 44081030, 44081090, 44083110, 44083120, 44083130, 44083190, 44083910, 44083920, 44083930, 44083990, 44089010, 44089020, 44089090 |
| 18% | 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 [other than bamboo flooring inserted on 27/07/2018] | 4409 | 44091010, 44091020, 44091090, 44092110, 44092910, 44092920, 44092990 |
| 12% | Bamboo flooring | 4409 | 4409 |
| 18% | Particle board, Oriented Strand Board (OSB) and similar board (for example, wafer board) of wood or other ligneous materials, whether or not agglomerated with resins or other organic binding substances, other than specified boards | 4410 | 44101110, 44101120, 44101130, 44101190, 44101210, 44101290, 44101900, 44109010, 44109020, 44109030, 44109090 |
| 18 | Fibre board of wood or other ligneous materials, whether or not bonded with resins or other organic substances, other than specified boards | 4411 | 44111200, 44111300, 44111400 |
| 18 | Plywood, veneered panels and similar laminated wood | 4412 | 441234, 441239, 44123310, 44123320, 44123330, 44123340, 44123390, 44123410, 44123420, 44123430, 44123440, 44123490, 44123910, 44123920, 44123930, 44123940, 44123990, 44121000, 44121231, 44123110, 44123120, 44123130, 44123140, 44123150, 44123190, 44123210, 44123220, 44123230, 44123240, 44123290, 44123910, 44123920, 44123930, 44123940, 44123990, 44129400, 44129910, 44129920, 44129930, 44129940, 44129990 |
| 18% | Densified wood, in blocks, plates, strips, or profile shapes | 4413 | 44130000 |
| 18% | Wooden frames for paintings, photographs, mirrors or similar objects | 4414 | 44140000 |
| 12% | Carved wood products, art ware/decorative articles of wood (including inlay work, casks, barrel, vats) | 4416 | – |
| 12% | Tools, tool bodies, tool handles, broom or brush bodies and handles, of wood; boot or shoe lasts and trees, of wood | 4417 | 44170000 |
| 18% | Builders’ joinery and carpentry of wood, including cellular wood panels, assembled flooring panels, shingles and shakes | 4418 | 44187300, 44187400, 44187500, 44187900, 44189100, 44189900, 44181000, 44182010, 44182020, 44182090, 44184000, 44185000, 44186000, 44187100, 44187200, 44187900, 44189000 |
| 12% | Tableware and Kitchenware of wood | 4419 | 441990, 44191100, 44191200, 44191900, 44199010, 44199020, 44199090, 44190010, 44190020 |
| 12% | 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 | 44201000, 44209010, 44209090 |
| 12% | Statuettes & other ornaments of wood, wood marquetry & inlay, jewellery box, wood lathe and lacquer work [including lathe and lacquer work, ambadi sisal craft] | 4420 | – |
| 12% | Other articles of wood; such as clothes hangers, Spools, cops, bobbins, sewing thread reels and the like of turned wood for various textile machinery, Match splints, Pencil slats, Parts of wood, namely oars, paddles and rudders for ships, boats and other similar floating structures, Parts of domestic decorative articles used as tableware and kitchenware [other than Wood paving blocks, articles of densified wood not elsewhere included or specified, Parts of domestic decorative articles used as tableware and kitchenware] | 4421 | 442191, 442199, 44219111, 44219119, 44219120, 44219130, 44219140, 44219150, 44219160, 44219170, 44219190, 44219911, 44219912, 44219913, 44219914, 44219919, 44219920, 44219930, 44219940, 44219950, 44219960, 44219970, 44219990, 44211000, 44219011, 44219012, 44219013, 44219014, 44219019, 44219020, 44219030, 44219040, 44219050, 44219060, 44219070, 44219090 |
| 18% | Wood paving blocks, articles of densified wood not elsewhere included or specified, Parts of domestic decorative articles used as tableware and kitchenware | 4421 | 442191, 442199, 44219111, 44219119, 44219120, 44219130, 44219140, 44219150, 44219160, 44219170, 44219190, 44219911, 44219912, 44219913, 44219914, 44219919, 44219920, 44219930, 44219940, 44219950, 44219960, 44219970, 44219990, 44211000, 44219011, 44219012, 44219013, 44219014, 44219019, 44219020, 44219030, 44219040, 44219050, 44219060, 44219070, 44219090 |
| 12% | Carved wood products, art ware/decorative articles of wood (including inlay work, casks, barrel, vats) | 4421 | 44219990 |
| 12% | Idols of wood | 44 | – |
| NIL | Wood charcoal (including shell or nut charcoal), whether or not agglomerated | 4402 | – |
| 12% | The following goods, namely: — a. Cement Bonded Particle Board; b. Jute Particle Board; c. Rice Husk Board; d. Glass-fibre Reinforced Gypsum Board (GRG) e. Sisal-fibre Boards; f. Bagasse Board; and g. Cotton Stalk Particle Board h. Particle/fibre board manufactured from agricultural crop residues | 44 | – |
| NIL | Deities made of stone, marble or wood | 44 | – |
GST Council Updates
GST rates for products in Chapter 44 vary significantly based on the level of processing and the specific article.
Firewood or fuel wood and wood charcoal are exempt from GST (NIL rate). Wood in chips or particles, sawdust, and wood waste/scrap are taxed at a lower rate of 5%.
Many other wood products like sawn wood, plywood, particle board, fibreboard, and various articles of wood (including most furniture, builders’ joinery, and frames) are subject to 18% GST.
However, certain artistic or traditional wood articles like carved wood products, art ware, decorative articles of wood (including inlay work) and idols of wood are taxed at a lower rate of 12% or are exempt (NIL) for idols.
These examples show a tiered rate structure based on the product’s form and use. Publicly available summaries of recent GST Council meetings (late 2024/early 2025) do not indicate widespread changes across this chapter, but item-specific rate adjustments can occur.
Disclaimer
The HSN codes and rates have been arranged as per the best of authors understanding and are subject to periodical updates as per the law for the time being in force. It does not constitute professional advice or a formal recommendation. While due care has been taken in preparing this content, the existence of mistakes and omissions herein is not ruled out. DisyTax will not be held responsible for any loss or damage of any kind arising out of any inaccurate or incomplete information in this document.