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Free Tools/HSN Code Finder/Chapter 44/HSN 4401
HSN 44014-Digit Heading

HSN 4401: Fuel wood – GST Rate

HSN 4401 covers fuel wood, in logs, in billets, in twigs, in faggots or in similar forms. GST on HSN 4401 is 0% (Nil / exempt) or 5% depending on the conditions listed below (rates effective 22 September 2025). This heading has 14 tariff items, for example 4401 10 10, 4401 10 90 and 4401 11 10.

Chapter 44: Wood and articles of wood; wood charcoal

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.

GST Rates for Heading 4401

0% (Nil / exempt)CGST Nil + SGST Nil / IGST Nil

Firewood or fuel wood

Reference: Schedule EXEMPT, S. No. 122 (Spec: 4401)
5%CGST 2.5% + SGST 2.5% / IGST 5%

Wood in chips or particles; sawdust and wood waste and scrap, whether or not agglomerated in logs, briquettes, pellets or similar forms

Reference: Schedule I, S. No. 294 (Spec: 4401)
Other entries in this chapter (4)

These apply only if your goods match the description.

0% (Nil / exempt)CGST Nil + SGST Nil / IGST Nil

Deities made of stone, marble or wood

Reference: Schedule EXEMPT, S. No. 124 (Spec: 4 4 or 68)
5%CGST 2.5% + SGST 2.5% / IGST 5%

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

Reference: Schedule I, S. No. 292 (Spec: 44 o r any Chapter)
5%CGST 2.5% + SGST 2.5% / IGST 5%

Idols of wood, stone [including marble] and metals [other than those made of precious metals]

Reference: Schedule I, S. No. 293 (Spec: 44, 68, 83)
18%CGST 9% + SGST 9% / IGST 18%

Resin bonded bamboo mat board, with or without veneer in between; Bamboo flooring tiles

Reference: Schedule II, S. No. 164 (Spec: 44 or any Chapter)

Sub-Headings & Tariff Items Under 4401

Showing 24 sub-classification codes with complete hierarchy descriptions.

4401106-Digit Sub-heading

Chain: Wood and articles of wood; wood charcoal > 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 > Fuel wood, in logs, in billets, in twigs, in faggots or in similar forms

440110108-Digit Tariff Item

Chain: Wood and articles of wood; wood charcoal > 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 > Fuel wood, in logs, in billets, in twigs, in faggots or in similar forms > 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- Fuel Wood, In Logs, In Billets, In Twigs, In Faggots Or In Similar Forms : In Logs

440110908-Digit Tariff Item

Chain: Wood and articles of wood; wood charcoal > 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 > Fuel wood, in logs, in billets, in twigs, in faggots or in similar forms > 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- Fuel Wood, In Logs, In Billets, In Twigs, In Faggots Or In Similar Forms : Other

4401116-Digit Sub-heading

Chain: Wood and articles of wood; wood charcoal > 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 > Coniferous:

440111108-Digit Tariff Item

Chain: Wood and articles of wood; wood charcoal > 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 > Coniferous: > In logs

440111908-Digit Tariff Item

Chain: Wood and articles of wood; wood charcoal > 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 > Coniferous: > Other

4401126-Digit Sub-heading

Chain: Wood and articles of wood; wood charcoal > 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 > Non-Coniferous:

440112108-Digit Tariff Item

Chain: Wood and articles of wood; wood charcoal > 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 > Non-Coniferous: > In logs

440112908-Digit Tariff Item

Chain: Wood and articles of wood; wood charcoal > 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 > Non-Coniferous: > Other

4401216-Digit Sub-heading

Chain: Wood and articles of wood; wood charcoal > 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 > Coniferous

440121008-Digit Tariff Item

Chain: Wood and articles of wood; wood charcoal > 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 > Coniferous > Coniferous

4401226-Digit Sub-heading

Chain: Wood and articles of wood; wood charcoal > 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 > Non-Coniferous

440122008-Digit Tariff Item

Chain: Wood and articles of wood; wood charcoal > 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 > Non-Coniferous > Non-Coniferous

4401316-Digit Sub-heading

Chain: Wood and articles of wood; wood charcoal > 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 > wood pellets

440131008-Digit Tariff Item

Chain: Wood and articles of wood; wood charcoal > 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 > wood pellets > Wood Pellets

4401326-Digit Sub-heading

Chain: Wood and articles of wood; wood charcoal > 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 > Wood Briquettes

440132008-Digit Tariff Item

Chain: Wood and articles of wood; wood charcoal > 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 > Wood Briquettes > Wood Briquettes

4401396-Digit Sub-heading

Chain: Wood and articles of wood; wood charcoal > 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 > Other

440139008-Digit Tariff Item

Chain: Wood and articles of wood; wood charcoal > 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 > Other > Other

440140008-Digit Tariff Item

Chain: Wood and articles of wood; wood charcoal > 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 > Sawdust and wood waste and scrap, not agglomerated

4401416-Digit Sub-heading

Chain: Wood and articles of wood; wood charcoal > 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 > Sawdust

440141008-Digit Tariff Item

Chain: Wood and articles of wood; wood charcoal > 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 > Sawdust > Sawdust

4401496-Digit Sub-heading

Chain: Wood and articles of wood; wood charcoal > 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 > Other

440149008-Digit Tariff Item

Chain: Wood and articles of wood; wood charcoal > 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 > Other > Other

Other Headings in Chapter 44

HSN 4402
Wood Charcoal (Including Shell Or Nut Charcoal), Whether Or Not Agglomerated
HSN 4403
Wood In The Rough, Whether Or Not Stripped Of Bark Or Sapwood, Or Roughly Squared
HSN 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 Manufacture Of Walking Sticks, Umbrellas, Tool Handles Or The Like; Chipwood And The Like
HSN 4405
Wood Wool; Wood Flour
HSN 4406
Railway Or Tramway Sleepers (Crossties) Of Wood
HSN 4407
Wood Sawn Or Chipped Lengthwise, Sliced Or Peeled, Whether Or Not Planed, Sanded Or End-Jointed, Of A Thickness Exceeding 6 Mm
HSN 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, Sanded, Spliced Or End-Jointed, Of A Thickness Not Exceeding 6 Mm
HSN 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 Of Its Edges Or Faces, Whether Or Not Planed, Sanded Or End-Jointed
HSN 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 Substances
HSN 4411
Fibre Board Of Wood Or Other Ligneous Materials, Whether Or Not Bonded With Resins Or Other Organic Substances
HSN 4412
Plywood, Veneered Panels And Similar Laminated Wood
HSN 4413
Densified Wood, In Blocks, Plates, Strips, Or Profile Shapes
HSN 4414
Wooden Frames For Paintings, Photographs, Mirrors Or Similar Objects
HSN 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
HSN 4416
Casks, Barrels, Vats, Tubs And Other Coopers' Products And Parts Thereof, Of Wood, Including Staves
HSN 4417
Tools, Tool Bodies, Tool Handles, Broom Or Brush Bodies And Handles, Of Wood; Boot Or Shoe Lasts And Trees, Of Wood
HSN 4418
Builders' Joinery And Carpentry Of Wood, Including Cellular Wood Panels, Assembled Flooring Panels, Shingles And Shakes
HSN 4419
Tableware And Kitchenware, Of Wood
HSN 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 In Chapter 94
HSN 4421
Other Articles Of Wood
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