HSN Codes for Wood & Wooden Products
Wood & articles of wood — HSN codes with applicable GST rates for 2026.
GST guidance by Pardeep Jha, Chartered Accountant
Pardeep Jha & Associates, Chartered Accountants · Rates as on July 2026
Chapter 44 covers wood and articles of wood — timber, plywood, particle board, veneer, wooden packing cases, and articles such as frames and tools of wood. Timber traders, plywood dealers and woodworking units bill using these codes.
Rates range from exempt firewood through 5% and up to 18% for plywood and most manufactured wood articles. Because raw wood and processed wood products are taxed very differently, match your exact product in the table.
Find your wood product below to apply the correct HSN code and GST rate.
HSN Codes & GST Rates
| HSN Code | Description | GST Rate |
|---|---|---|
| 44 | 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... | 5% |
| 44 | Resin bonded bamboo mat board, with or without veneer in between; Bamboo flooring tiles | 18% |
| 44 | Deities made of stone, marble or wood | 0% (Exempt) |
| 4401 | Wood in chips or particles; sawdust and wood waste and scrap, whether or not agglomerated in logs, briquettes, | 5% |
| 4401 | Firewood or fuel wood | 0% (Exempt) |
| 4402 | Wood charcoal (including shell or nut charcoal), whether or not agglomerated | 0% (Exempt) |
| 4403 | Wood in the rough | 18% |
| 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 | 5% |
| 4405 | Wood wool; wood flour | 5% |
| 4406 | Railway or tramway sleepers (cross-ties) of wood | 5% |
| 4407 | Wood sawn or chipped | 18% |
| 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... | 5% |
| 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... | 18% |
| 4409 | Bamboo flooring | 5% |
| 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... | 18% |
| 4410 | Particle board, Oriented Strand Board and similar board (for example, wafer board) of wood or other ligneous materials, whether or not agglomerated with resins or other organic binding substances, other than specified boards | 18% |
| 4411 | Fibre board of wood or other ligneous materials, whether or not bonded with resins or other organic substances, other than specified boards | 18% |
| 4412 | Plywood, veneered panels and similar laminated wood | 18% |
| 4413 | Densified wood, in blocks, plates, strips, or profile shapes | 18% |
| 4414 | Wooden frames for paintings, photographs, mirrors or similar objects | 18% |
| 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% |
| 4416 | Casks, barrels, vats, tubs and other coopers‘ products and parts thereof, of wood, including staves | 5% |
| 4417 | Tools, tool bodies, tool handles, broom or brush bodies and handles, of wood; boot or shoe lasts and trees, of wood | 5% |
| 4418 | Bamboo wood building joinery | 5% |
| 4418 | Builders‘ joinery and carpentry of wood, including cellular wood panels, assembled flooring panels, shingles and shakes [other than bamboo wood building joinery] | 18% |
| 4419 | Tableware and Kitchenware of wood | 5% |
| 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 | 5% |
| 4421 | Other articles of wood; such as clothes hangers, Spools, cops, bobbins, sewing thread reels and the like of turned wood for various textile machinery, Match splints, Pencil slats, Parts of wood, namely oars, paddles and rudders for ships, boats... | 5% |
| 4421 | Wood paving blocks, articles of densified wood not elsewhere included or specified, Parts of domestic decorative articles used as tableware and kitchenware | 18% |
Showing 29 HSN codes for this category.
Make a GST invoice with these codes — free
RaiseBill fills in the HSN/SAC code, calculates CGST/SGST/IGST and generates a compliant invoice in under a minute. No signup.
Create an invoice free → Search all HSN/SAC codes →Frequently Asked Questions
What is the GST rate on plywood?
Plywood and similar laminated wood products are generally taxed at 18%. Confirm the exact figure from the table for your specific product.
Is firewood taxed under GST?
Fuel wood and firewood are typically exempt, while processed and manufactured wood articles are taxable. Check the description column for your item.
How many digits of the HSN code do I need to put on my invoice?
It depends on your aggregate annual turnover. Businesses with turnover up to ₹5 crore must quote at least a 4-digit HSN code (a 2-digit code is allowed for B2C supplies below the threshold), while those above ₹5 crore must quote a 6-digit code. Many businesses use the full 8-digit code to be safe. SAC codes for services follow the same digit logic.
Published/updated July 2026. This information is provided for general guidance only and does not constitute tax or legal advice. GST rates and HSN/SAC classifications change frequently through government notifications. RaiseBill and Pardeep Jha & Associates accept no liability for any loss arising from reliance on this data — for binding classification and current rates, refer to the CBIC-GST portal or consult a qualified Chartered Accountant.