Chapter 44:HSN Code & GST Rate for Wood products & Wood charcoal

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	–