Free Tools/HSN Code Finder/Chapter 44/HSN 4406

HSN 44064-Digit Heading

HSN 4406: Railway or tramway sleepers – GST Rate

HSN 4406 covers railway or tramway sleepers (crossties) of wood. GST on HSN 4406 is 5% (rates effective 22 September 2025). This heading has 6 tariff items, for example 4406 10 00, 4406 11 00 and 4406 12 00.

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 4406

5%CGST 2.5% + SGST 2.5% / IGST 5%

Railway or tramway sleepers (cross-ties) of wood

Reference: Schedule I, S. No. 297 (Spec: 4406)

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 4406

Showing 10 sub-classification codes with complete hierarchy descriptions.

440610008-Digit Tariff Item

Chain: Wood and articles of wood; wood charcoal > Railway Or Tramway Sleepers (Crossties) Of Wood > Railway Or Tramway Sleepers (Crossties) Of Wood - Not Impregnated

4406116-Digit Sub-heading

Chain: Wood and articles of wood; wood charcoal > Railway Or Tramway Sleepers (Crossties) Of Wood > Coniferous

440611008-Digit Tariff Item

Chain: Wood and articles of wood; wood charcoal > Railway Or Tramway Sleepers (Crossties) Of Wood > Coniferous > Coniferous

4406126-Digit Sub-heading

Chain: Wood and articles of wood; wood charcoal > Railway Or Tramway Sleepers (Crossties) Of Wood > Non-Coniferous

440612008-Digit Tariff Item

Chain: Wood and articles of wood; wood charcoal > Railway Or Tramway Sleepers (Crossties) Of Wood > Non-Coniferous > Non-coniferous

440690008-Digit Tariff Item

Chain: Wood and articles of wood; wood charcoal > Railway Or Tramway Sleepers (Crossties) Of Wood > Railway Or Tramway Sleepers (Crossties) Of Wood - Other

4406916-Digit Sub-heading

Chain: Wood and articles of wood; wood charcoal > Railway Or Tramway Sleepers (Crossties) Of Wood > Coniferous

440691008-Digit Tariff Item

Chain: Wood and articles of wood; wood charcoal > Railway Or Tramway Sleepers (Crossties) Of Wood > Coniferous > Coniferous

4406926-Digit Sub-heading

Chain: Wood and articles of wood; wood charcoal > Railway Or Tramway Sleepers (Crossties) Of Wood > Non-Coniferous

440692008-Digit Tariff Item

Chain: Wood and articles of wood; wood charcoal > Railway Or Tramway Sleepers (Crossties) Of Wood > Non-Coniferous > Non-coniferous

Other Headings in Chapter 44

HSN 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, Pellets Or Similar Forms

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 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

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