Chapter 44 · Section IX

HSN Code Chapter 44: Wood, plywood and articles of wood

Wood and articles of wood; wood charcoal

Rate distribution

Code	Description	GST rate
4401	Fuel wood, in logs, in billets, in twigs, in faggots	Varies
4402	Wood charcoal (including shell or nut charcoal)	Nil
4403	Wood in the rough, whether or not stripped of bark	18%
4404	Hoopwood; split poles; piles, pickets and stakes of wood	5%
4405	Wood wool; wood flour	5%
4406	Railway or tramway sleepers (crossties) of wood	5%
4407	Wood sawn or chipped lengthwise, sliced or peeled	18%
4408	Sheets for veneering	Varies
4409	Wood	Varies
4410	Particle board, oriented strand board (osb) and similar	18%
4411	Fibre board of wood or other ligneous materials	18%
4412	Plywood, veneered panels and similar laminated wood	18%
4413	Densified wood, in blocks, plates, strips, or profile shapes	18%
4414	Wooden frames for paintings, photographs, mirrors	Varies
4415	Packing cases, boxes, crates, drums and similar packings	5%
4416	Casks, barrels, vats, tubs and other coopers' products	5%
4417	Tools, tool bodies, tool handles, broom or brush bodies	5%
4418	Builders' joinery and carpentry of wood, including cellular	Varies
4419	Tableware and kitchenware, of wood	5%
4420	Wood marquetry and inlaid wood	5%
4421	Other articles of wood — wood and articles of wood	Varies