Chapter 44
Headings in HSN Chapter 44
The GST column shows the rate or rates at which Notification 9/2025-Central Tax (Rate) names the heading; a heading named nowhere takes the residual 18%. The duty column is the basic customs duty in the Customs Tariff.
| Heading | Description | GST rate | Basic customs duty | Codes |
|---|---|---|---|---|
| 4401 | Fuel wood, in logs, in billets, in twigs, in faggots or in similar forms; wood in chips or particles; sawdust and wood waste and scrap, whether or not agglomerated in logs, briquettes… | 5% / 18% | 5% | 11 |
| 4402 | Wood charcoal (including shell or nut charcoal), whether or not agglomerated | 5% / 18% | 5% | 4 |
| 4403 | Wood in the rough, whether or not stripped of bark or sapwood, or roughly squared | 5% / 18% | 5% | 47 |
| 4404 | 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… | 5% / 18% | 10% | 4 |
| 4405 | Wood wool; wood flour | 5% / 18% | 10% | 1 |
| 4406 | Railway or tramway sleepers (crossties) of wood | 5% / 18% | 10% | 4 |
| 4407 | Wood sawn or chipped lengthwise, sliced or peeled, whether or not planed, sanded or end-jointed, of a thickness exceeding 6 mm | 5% / 18% | 10% | 23 |
| 4408 | 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… | 5% / 18% | 10% | 15 |
| 4409 | 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… | 5% / 18% | 10% | 8 |
| 4410 | 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… | 5% / 18% | 10% | 13 |
| 4411 | Fibre board of wood or other ligneous materials, whether or not bonded with resins or other organic substances | 5% / 18% | 10% | 17 |
| 4412 | Plywood, veneered panels and similar laminated wood | 5% / 18% | 10% | 43 |
| 4413 | Densified wood, in blocks, plates, strips or profile shapes | 5% / 18% | 10% | 1 |
| 4414 | Wooden frames for paintings, photographs, mirrors or similar objects | 5% / 18% | 10% | 2 |
| 4415 | Packing cases, boxes, crates, drums and similar packings, of wood; cable-drums of wood; pallets, box pallets and other load boards, of wood; pallet collars of wood | 5% / 18% | 10% | 2 |
| 4416 | Casks, barrels, vats, tubs and other coopers’ products and parts thereof, of wood, including staves | 5% / 18% | 10% | 4 |
| 4417 | Tools, tool bodies, tool handles, broom or brush bodies and handles, of wood; boot or shoe lasts and trees, of wood | 5% / 18% | 10% | 1 |
| 4418 | Builders’ joinery and carpentry of wood, including cellular wood panels, assembled flooring panels, shingles and shakes | 5% / 18% | 10% | 22 |
| 4419 | Tableware and kitchenware, of wood | 5% / 18% | 10% | 7 |
| 4420 | 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… | 5% / 18% | 10% | 4 |
| 4421 | Other articles of wood | 5% / 18% | 10% | 26 |
No rows match — clear the filter to see all.
Where a heading shows more than one rate, the rate depends on the description of the goods. Open the heading to read the entries.
Official documents behind this page
- Notification No. 9/2025-Central Tax (Rate), 17 September 2025GST rate Schedules I to VI, in force from 22 September 2025, as amended by Notification No. 19/2025-Central Tax (Rate) of 31 December 2025 (Schedule VII omitted from 1 February 2026) and No. 01/2026 of 30 April 2026.
- Customs Tariff, First ScheduleCBIC Customs Tariff as on 30 June 2024, with the First Schedule amendments of the Finance (No. 2) Act, 2024, the Finance Act, 2025 and the Finance Act, 2026 applied.
Disclaimer: This guide is general information based on the law and notifications in force when it was last updated. It is not professional advice for your case — rates, thresholds and due dates change, so check the current position or speak to our CA team before you act on it.