Q3HSN Code 4410
Particle board, oriented strand board (osb) and similar
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
GST rate
18%
Codes under 4410
| Code | Description | GST rate |
|---|---|---|
| 4410 11 | Particle board: | 18% |
| 4410 11 10 | Plain particle boards | 18% |
| 4410 11 20 | Insulation board and hardboard | 18% |
| 4410 11 30 | Veneered particle board, not having decorative veneers on any face | 18% |
| 4410 11 90 | Others | 18% |
| 4410 12 | Oriented strand board (osb): | 18% |
| 4410 12 10 | Unworked or not further worked than sanded | 18% |
| 4410 19 | 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 › Other | 18% |
| 4410 21 00 | Particle board and similar board (for example, oriented strand board and wafer board) of wood or other ligneous materials, whether or not agglomerated with resins or other organic binding substances - oriented strand-board and wafer board, of wood: unworked or not further worked than sanded | 18% |
| 4410 29 00 | Particle board and similar board (for example, oriented strand board and wafer board) of wood or other ligneous materials, whether or not agglomerated with resins or other organic binding substances - oriented strand-board and wafer board, of wood: other | 18% |
| 4410 31 10 | Particle board and similar board (for example, oriented strand board and wafer board) of wood or other ligneous materials, whether or not agglomerated with resins or other organic binding substances - other, of wood: unworked or not further worked than sanded: plain particle boards | 18% |
| 4410 31 20 | Particle board and similar board (for example, oriented strand board and wafer board) of wood or other ligneous materials, whether or not agglomerated with resins or other organic binding substances - other, of wood: unworked or not further worked than sanded: plain insulation board and hardboard | 18% |
| 4410 31 30 | Particle board and similar board (for example, oriented strand board and wafer board) of wood or other ligneous materials, whether or not agglomerated with resins or other organic binding substances - other, of wood: unworked or not further worked than sanded: plain veneered particle board, not having decorative veneers on any face | 18% |
| 4410 31 90 | Particle board and similar board (for example, oriented strand board and wafer board) of wood or other ligneous materials, whether or not agglomerated with resins or other organic binding substances - other, of wood: unworked or not further worked than sanded: plain other | 18% |
| 4410 32 10 | Particle board and similar board (for example, oriented strand board and wafer board) of wood or other ligneous materials, whether or not agglomerated with resins or other organic binding substances - other, of wood: surface-covered with melamine impregnated paper: plain particle boards | 18% |
| 4410 32 20 | Particle board and similar board (for example, oriented strand board and wafer board) of wood or other ligneous materials, whether or not agglomerated with resins or other organic binding substances - other, of wood: surface-covered with melamine impregnated paper: insulation board and hardboard | 18% |
| 4410 32 30 | Particle board and similar board (for example, oriented strand board and wafer board) of wood or other ligneous materials, whether or not agglomerated with resins or other organic binding substances - other, of wood: surface-covered with melamine impregnated paper: veneered particle board, not having decorative veneers on any face | 18% |
| 4410 32 90 | Particle board and similar board (for example, oriented strand board and wafer board) of wood or other ligneous materials, whether or not agglomerated with resins or other organic binding substances - other, of wood: surface-covered with melamine impregnated paper: other | 18% |
| 4410 33 10 | Particle board and similar board (for example, oriented strand board and wafer board) of wood or other ligneous materials, whether or not agglomerated with resins or other organic binding substances - other, of wood: surface-covered with decorative laminates of plastics: plain particle boards | 18% |
| 4410 33 20 | Particle board and similar board (for example, oriented strand board and wafer board) of wood or other ligneous materials, whether or not agglomerated with resins or other organic binding substances - other, of wood: surface-covered with decorative laminates of plastics: insulation board and hardboard | 18% |
| 4410 33 30 | Particle board and similar board (for example, oriented strand board and wafer board) of wood or other ligneous materials, whether or not agglomerated with resins or other organic binding substances - other, of wood: surface-covered with decorative laminates of plastics: veneered particle board, not having decorative veneers on any face | 18% |
| 4410 33 90 | Particle board and similar board (for example, oriented strand board and wafer board) of wood or other ligneous materials, whether or not agglomerated with resins or other organic binding substances - other, of wood: surface-covered with decorative laminates of plastics: other | 18% |
| 4410 39 10 | Particle board and similar board (for example, oriented strand board and wafer board) of wood or other ligneous materials, whether or not agglomerated with resins or other organic binding substances - other, of wood: other: plain particle boards | 18% |
| 4410 39 20 | Particle board and similar board (for example, oriented strand board and wafer board) of wood or other ligneous materials, whether or not agglomerated with resins or other organic binding substances - other, of wood: other: insulation board and hardboard | 18% |
| 4410 39 30 | Particle board and similar board (for example, oriented strand board and wafer board) of wood or other ligneous materials, whether or not agglomerated with resins or other organic binding substances - other, of wood: other: veneered particle board, not having decorative veneers on any face | 18% |
| 4410 39 90 | Particle board and similar board (for example, oriented strand board and wafer board) of wood or other ligneous materials, whether or not agglomerated with resins or other organic binding substances - other, of wood: other: other | 18% |
| 4410 90 | 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 › Other | 18% |
| 4410 90 10 | Plain particle board | 18% |
| 4410 90 11 | Particle board and similar board (for example, oriented strand board and wafer board) of wood or other ligneous materials, whether or not agglomerated with resins or other organic binding substances- other: plastic laminated sheets: insulation board and hardboard | 18% |
| 4410 90 12 | Particle board and similar board (for example, oriented strand board and wafer board) of wood or other ligneous materials, whether or not agglomerated with resins or other organic binding substances- other: plastic laminated sheets: veneered particle board, not having decorative veneers of any face | 18% |
| 4410 90 19 | Particle board and similar board (for example, oriented strand board and wafer board) of wood or other ligneous materials, whether or not agglomerated with resins or other organic binding substances- other: plastic laminated sheets: other | 18% |
| 4410 90 20 | Insulation board and hard board | 18% |
| 4410 90 30 | Veneered particle board, not having decorative veneers on any face | 18% |
| 4410 90 40 | Coir — 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 | 18% |
| 4410 90 50 | Jute fibre — 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 | 18% |
| 4410 90 91 | Particle board and similar board (for example, oriented strand board and wafer board) of wood or other ligneous materials, whether or not agglomerated with resins or other organic binding substances- other: other: plain particle boards | 18% |
| 4410 90 92 | Particle board and similar board (for example, oriented strand board and wafer board) of wood or other ligneous materials, whether or not agglomerated with resins or other organic binding substances- other: other: insulation board and hardboard | 18% |
| 4410 90 93 | Particle board and similar board (for example, oriented strand board and wafer board) of wood or other ligneous materials, whether or not agglomerated with resins or other organic binding substances- other: other: veneered particle board, not having decorative veneers of any face | 18% |
| 4410 90 99 | Particle board and similar board (for example, oriented strand board and wafer board) of wood or other ligneous materials, whether or not agglomerated with resins or other organic binding substances- other: other: other | 18% |
← Chapter 44: Wood, plywood and articles of wood
Related HSN codes
Frequently Asked Questions
What is the HSN code for particle board, oriented strand board (osb) and similar?
The HSN code for particle board, oriented strand board (osb) and similar is 4410, under Chapter 44 (Wood, plywood and articles of wood).
What is the GST rate on particle board, oriented strand board (osb) and similar?
Particle board, oriented strand board (osb) and similar is taxed at 18% GST under HSN code 4410.
How many digits of the HSN code go on a GST invoice?
It depends on your turnover in the previous financial year: businesses above ₹5 crore generally show 6 digits (8 for certain specified goods), and smaller businesses show 4 digits on B2B invoices. Check the current e-invoicing/HSN notification for the exact threshold that applies to you.
Rates as per Notification No. 9/2025-Central Tax (Rate), as amended, as of 7 October 2026. For guidance only — verify with your tax advisor.