HSN Code & GST Rate for Bricks & ceramic products - Chapter 69
18 Jan, 2025
Chapter 44 of the GST framework deals with Wood Products & Wood Charcoal, with specific HSN codes and applicable GST rates. Understanding these codes is essential for businesses in the wood and charcoal industry to ensure compliance with the law. For businesses, obtaining GST registration and knowing the relevant HSN code in GST is crucial for smooth operations and tax obligations.
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 | – |
Disclaimer: The HSN codes and rates are provided based on the author's best understanding and are subject to periodic updates in accordance with the current applicable laws. This information does not constitute professional advice or a formal recommendation. Despite careful preparation, errors and omissions may exist. Online Legal India will not be liable for any loss or damage resulting from any inaccuracies or incomplete details in this document.