Chapter 44GST Classification

Wood and Articles of Wood; Wood Charcoal

Covers timber, plywood, wooden boards, and frames.

Based on Customs Tariff ActUpdated: December 2025
Total Codes560
Dominant RatePlywood/Boards are 18% or 28%. Firewood is Nil/5%.
Includes: Plywood, Timber, Doors...

How to find the correct HSN Code in Chapter 44?

1

Identify Heading: Match your product with the 4-digit headings below.

2

Check Exclusions: Ensure your item isn't listed in the "Excluded" section.

3

Select Specific Code: Choose the 6 or 8-digit code for accurate GST rates.

Browse HSN Codes in Chapter 44

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What does Chapter 44 Cover?

Covers timber, plywood, wooden boards, and frames.

Included

  • Fuel Wood
  • Sawn Wood
  • Plywood/Veneer
  • Wooden Frames

Excluded

Common Confusions

  • Wood (Ch 44) vs Furniture (Ch 94): A wooden table is Ch 94.

Compliance Notes

  • 4-Digit HSN: Required for B2B turnover < ₹5 Cr.
  • 6-Digit HSN: Mandatory for turnover > ₹5 Cr.
  • Export/Import: Always use full 8-digit code.

Expert FAQs for Chapter 44

Is Plywood 18%?

Mostly 18%, some types 28%.

HSN Classification Framework

HSN classifications follow the Harmonized System of Nomenclature adopted under GST law and the Customs Tariff Act. This chapter page is maintained to assist accurate classification and GST compliance. Rates are subject to periodic updates by the GST Council.

Chapter 44 HSN Codes: Wood and Articles of Wood; Wood Charcoal | GST Rate & Classification