GST Rate for HSN 4403
Specific items under 4403
| HSN Code | Description | GST Rate |
|---|---|---|
| 440311 | CONIFEROUS | 18% |
| 440312 | NON-CONIFEROUS | 18% |
| 440320 | Other, coniferous | 18% |
| 440321 | OF PINE (PINUS SPP.), OF WHICH THE SMALLEST CROSS-SECTIONAL DIMENSION IS 15 CM OR MORE: | 18% |
| 440322 | OF PINE (PINUS SPP.), OTHER: | 18% |
| 440323 | OF FIR (ABIES SPP.) AND SPRUCE (PICEA SPP.), OF WHICH THE SMALLEST CROSSSECTIONAL DIMENSION IS 15 CM OR MORE: | 18% |
| 440324 | OF FIR (ABIES SPP.) AND SPRUCE (PICEA SPP.), OTHER: | 18% |
| 440325 | OTHER, OF WHICH THE SMALLEST CROSS-SECTIONAL DIMENSION IS 15 CM OR MORE: | 18% |
| 440326 | OTHER: | 18% |
| 440341 | DARK RED MERANTI, LIGHT RED MERANTI AND MERANTI BAKAU | 18% |
| 440342 | TEAK | 18% |
| 440349 | OTHER | 18% |
| 440391 | OF OAK (QUERCUS SPP.) | 18% |
| 440393 | OF BEECH (FAGUS SPP.), OF WHICH THE SMALLEST CROSS-SECTIONAL DIMENSION IS 15 CM OR MORE | 18% |
| 440394 | OF BEECH (FAGUS SPP.), OTHER | 18% |
| 440395 | OF BIRCH (BETULA SPP.), OF WHICH THE SMALLEST CROSS-SECTIONAL DIMENSION IS 15 CM OR MORE | 18% |
| 440396 | OF BIRCH (BETULA SPP.), OTHER | 18% |
| 440397 | OF POPLAR AND ASPEN (POPULUS SPP.) | 18% |
| 440398 | OF EUCALYPTUS (EUCALYPTUS SPP.) | 18% |
| 440399 | OTHER : | 18% |
| 44031000 | WOOD IN THE ROUGH, WHETHER OR NOT STRIPPED OF BARK OR SAPWOOD, OR ROUGHLY SQUARED - TREATED WITH PAINT, STAINS, CREOSOTE OR OTHER PRESERVATIVES | 18% |
| 44031100 | Coniferous | 18% |
| 44031200 | Non-Coniferous | 18% |
| 44032010 | WOOD IN THE ROUGH, WHETHER OR NOT STRIPPED OF BARK OR SAPWOOD, OR ROUGHLY SQUARED - OTHER, CONIFEROUS : SAWLOGS AND VENEERLOGS | 18% |
| 44032020 | WOOD IN THE ROUGH, WHETHER OR NOT STRIPPED OF BARK OR SAPWOOD, OR ROUGHLY SQUARED - OTHER, CONIFEROUS : POLES, PILLING AND POSTS | 18% |
| 44032090 | WOOD IN THE ROUGH, WHETHER OR NOT STRIPPED OF BARK OR SAPWOOD, OR ROUGHLY SQUARED - OTHER, CONIFEROUS : OTHER | 18% |
| 44032110 | Saw logs and veneer logs | 18% |
| 44032120 | POLES, PILINGS AND POSTS | 18% |
| 44032190 | other | 18% |
| 44032210 | Saw logs and veneer logs | 18% |
| 44032220 | POLES, PILINGS AND POSTS | 18% |
| 44032290 | Other | 18% |
| 44032310 | Saw logs and veneer logs | 18% |
| 44032320 | POLES, PILINGS AND POSTS | 18% |
| 44032390 | Other | 18% |
| 44032410 | Saw logs and veneer logs | 18% |
| 44032420 | POLES, PILINGS AND POSTS | 18% |
| 44032490 | Other | 18% |
| 44032510 | Saw logs and veneer logs | 18% |
| 44032520 | POLES, PILINGS AND POSTS | 18% |
| 44032590 | Other | 18% |
| 44032610 | Saw logs and veneer logs | 18% |
| 44032620 | POLES, PILINGS AND POSTS | 18% |
| 44032690 | Other | 18% |
| 44034100 | DARK RED MERANTI, LIGHT RED MERANTI AND MERANTI BAKAU | 18% |
| 44034200 | TEAK | 18% |
| 44034900 | OTHER | 18% |
| 44034910 | WOOD IN THE ROUGH, WHETHER OR NOT STRIPPED OF BARK OR SAPWOOD, OR ROUGHLY SQUARED - OTHER, OF TROPICAL WOOD SPECIFIED IN SUBHEADING NOTE 1 TO THIS CHAPTER : OTHER :TEAK WOOD IN ROUGH | 18% |
| 44034990 | WOOD IN THE ROUGH, WHETHER OR NOT STRIPPED OF BARK OR SAPWOOD, OR ROUGHLY SQUARED - OTHER, OF TROPICAL WOOD SPECIFIED IN SUBHEADING NOTE 1 TO THIS CHAPTER : OTHER :OTHER | 18% |
| 44039100 | OF OAK (QUERCUS SPP.) | 18% |
| 44039200 | WOOD IN THE ROUGH, WHETHER OR NOT STRIPPED OF BARK OR SAPWOOD, OR ROUGHLY SQUARED - OTHER : OF BEECH (FAGUS SPP.) | 18% |
| 44039300 | OF BEECH (FAGUS SPP.), OF WHICH THE SMALLEST CROSS-SECTIONAL DIMENSION IS 15 CM OR MORE | 18% |
| 44039400 | Of beech (Fagus spp.), other | 18% |
| 44039500 | OF BIRCH (BETULA SPP.), OF WHICH THE SMALLEST CROSS-SECTIONAL DIMENSION IS 15 CM OR MORE | 18% |
| 44039600 | Of birch (Betula spp.), other | 18% |
| 44039700 | Of poplar and aspen (Populus spp.) | 18% |
| 44039800 | Of eucalyptus (Eucalyptus spp.) | 18% |
| 44039911 | ANDAMAN PADAUK (PTEROCAROUS DALBAERGIODES) | 18% |
| 44039912 | BONSUM (PHOEBE GOALPARENSIS) | 18% |
| 44039913 | GURGAN (DIPTEROCARPUS ALATUS) | 18% |
| 44039914 | KHAIR (ACACIA CATECHU) | 18% |
| 44039915 | LAMPATI (DUABANGA GRANDIFLORA) | 18% |
| 44039916 | LAUREL (TERMINALIA ALATA) | 18% |
| 44039917 | PALIWOOD (PALAQUIUM ELLIPLICUM) | 18% |
| 44039918 | RED SANDERS(PTEROCAR PUS SAUTATINUS) | 18% |
| 44039919 | ROSE WOOD (DALBERGEA LATIFOLIO) | 18% |
| 44039921 | SAL (CHOREA ROBUSTA) | 18% |
| 44039922 | SANDAL WOOD (SANTALUM ALBURN) | 18% |
| 44039923 | SEMUL (BOMBAX CEIBA) | 18% |
| 44039924 | WALNUT WOOD (JUGLANS BINATA) | 18% |
| 44039925 | ANJAM (HARDWICKIA BINATA) | 18% |
| 44039926 | WOOD IN THE ROUGH, WHETHER OR NOT STRIPPED OF BARK OR SAPWOOD, OR ROUGHLY SQUARED - OTHER : OTHER : SAL (CHOREA ROBUSTA) SANDAL WOOD (SANTALUM ALBUR) SEMUL (BOMBAX CEIBA) WALNUT WOOD (JUGLANS BINATA) ANJAM (HARDWICKIA BINATA) BIRCH (BETULA SPP.) SISSOO (DALBERGIA SISSO) AND WHITE CEDAR (DYSOZYLUM) AND THE LIKE: BIRCH (BETULA SPP.) | 18% |
| 44039927 | SISSOO (DALBERGIA SISSO) | 18% |
| 44039928 | WHITE CEDAR (DYSOZYLUM MALABARICUM) | 18% |
| 44039929 | WOOD IN THE ROUGH, WHETHER OR NOT STRIPPED OF BARK OR SAPWOOD, OR ROUGHLY SQUARED - OTHER : OTHER : SAL (CHOREA ROBUSTA) SANDAL WOOD (SANTALUM ALBUR) SEMUL (BOMBAX CEIBA) WALNUT WOOD (JUGLANS BINATA) ANJAM (HARDWICKIA BINATA) BIRCH (BETULA SPP.) SISSOO (DALBERGIA SISSO) AND WHITE CEDAR (DYSOZYLUM) AND THE LIKE: OTHER | 18% |
| 44039990 | Other | 18% |
Tax calculator for HSN 4403
Enter a taxable value to calculate GST. You can use this for a quick invoice estimate.
Invoice example (₹1,000 taxable value)
Compliance pointers (ITC / RCM / classification)
Input Tax Credit depends on usage conditions, restrictions, and supplier eligibility. Treat this as a quick hint — verify for edge cases.
Reverse Charge is notification-based and can depend on supplier status and transaction type. If you see a warning, double-check notifications and your invoice terms.
- •Compare adjacent headings within Chapter 44 before finalizing.
- •Use chapter notes to avoid common confusions (materials vs finished goods, kits, etc.).
- •For services (99), place-of-supply can change whether IGST/CGST+SGST applies.
FAQs for HSN 4403
What is the GST rate for HSN 4403?▾
GST rate for HSN 4403 is 18%. Always verify the latest CBIC/GST notifications for changes.
Is HSN mandatory on invoices?▾
HSN is generally required on B2B invoices; the number of digits depends on turnover and the nature of supply. Exports/imports typically use more detailed codes.
How do I use this code on an invoice?▾
Add HSN 4403 in the line item and apply GST @ 18%. For intra-state supplies: 9% CGST + 9% SGST. For inter-state supplies: 18% IGST.
Does ITC apply for this HSN?▾
ITC depends on conditions and restrictions under GST law, plus the nature of usage and supplier eligibility. Use the ITC badge as a hint and verify with your CA for edge cases.
Can Reverse Charge (RCM) apply here?▾
RCM is notification-based and depends on the supply category, supplier status, and transaction type. If you see an RCM note, treat it as a “verify” signal.
What if I pick the wrong HSN?▾
Wrong classification can cause rate mismatch, notices, interest/penalty exposure, and reconciliation issues. Compare nearby headings and chapter notes before finalizing.
Sources & accuracy
General GST guidance, return filing references, and updates.
Rates, exemptions, and clarifications may change via notifications/circulars.
Use chapter notes/headings to avoid misclassification.
How we update pages + what “Last reviewed” means. Last reviewed: 22 Jan 2026.
Next steps after choosing HSN 4403
Use global search to compare descriptions and avoid wrong classification.
Check inclusions/exclusions and common confusions for Chapter 44.
Decide whether IGST or CGST+SGST applies based on POS rules.
Related tools & next actions
Common next actions: verify POS (tax type), check RCM risk, or compare similar HSN codes.