Chapter 4421 Tariff Headings
HSN Codes Chapter 44: Wood and wood articles
Chapter 44 of the GST HSN tariff classifies wood and articles of wood; wood charcoal. This chapter contains 21 4-digit tariff headings with applicable GST rates effective 22 September 2025.
Official CBIC Rates (Notification 09/2025 & 10/2025)GST rates as per CBIC Notifications 09/2025 and 10/2025 (Central Tax - Rate), effective 22 September 2025. Last updated: October 2026. Always verify on the official GST portal before filing.. Main active GST slabs across goods are 0%, 5%, 18% and 40%.
4-Digit Tariff Headings in Chapter 44
Select any heading below to view its complete 6-digit and 8-digit sub-codes, item-level rate specifications, and CBIC notification details.
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, Pellets Or Similar Forms
GST Rate:
0% (Nil / exempt)
5%
Wood Charcoal (Including Shell Or Nut Charcoal), Whether Or Not Agglomerated
GST Rate:
0% (Nil / exempt)
Wood In The Rough, Whether Or Not Stripped Of Bark Or Sapwood, Or Roughly Squared
GST Rate:
18%
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; Chipwood And The Like
GST Rate:
5%
Wood Sawn Or Chipped Lengthwise, Sliced Or Peeled, Whether Or Not Planed, Sanded Or End-Jointed, Of A Thickness Exceeding 6 Mm
GST Rate:
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
GST Rate:
5%
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
GST Rate:
5%
18%
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%
Fibre Board Of Wood Or Other Ligneous Materials, Whether Or Not Bonded With Resins Or Other Organic Substances
GST Rate:
18%
Densified Wood, In Blocks, Plates, Strips, Or Profile Shapes
GST Rate:
18%
Wooden Frames For Paintings, Photographs, Mirrors Or Similar Objects
GST Rate:
18%
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
GST Rate:
5%
Casks, Barrels, Vats, Tubs And Other Coopers' Products And Parts Thereof, Of Wood, Including Staves
GST Rate:
5%
Tools, Tool Bodies, Tool Handles, Broom Or Brush Bodies And Handles, Of Wood; Boot Or Shoe Lasts And Trees, Of Wood
GST Rate:
5%
Builders' Joinery And Carpentry Of Wood, Including Cellular Wood Panels, Assembled Flooring Panels, Shingles And Shakes
GST Rate:
5%
18%
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
GST Rate:
5%
How Many HSN Digits Do You Need to Mention?
Under GST Notification 78/2020-Central Tax, businesses must declare HSN codes on tax invoices according to annual aggregate turnover:
| Annual Turnover | B2B Invoices | B2C Invoices |
|---|---|---|
| Up to ₹5 Crore | 4 Digits minimum | Optional (4 Digits recommended) |
| Above ₹5 Crore | 6 Digits mandatory | 6 Digits mandatory |
| Exports / Imports | 8 Digits mandatory | 8 Digits mandatory |