Table of Contents
- Updated on : September 20, 2025
HSN Chapter 44: Wood, Articles of Wood & Wood Charcoal GST India
HSN Code & GST Rate for Wood Products & Wood Charcoal - Chapter 44
HSN Chapter 44 has experienced significant changes in the September 2025 GST reforms, with traditional and artisanal wood products receiving highly favorable treatment while maintaining a balanced approach to industrial wood products. Firewood and wood charcoal remain completely exempt, traditional wood crafts and household items moved to favorable 5% GST rates, and industrial wood products benefit from moderate 9% GST rates, reflecting India's commitment to supporting both rural fuel needs and traditional woodworking crafts while maintaining competitive industrial wood processing.
Key Classification Factors for Wood Products & Wood Charcoal GST Rates
- Essential Fuel Exemption: Firewood and wood charcoal remain completely exempt
- Traditional Craft Support: Carved items, idols, and household articles at 5% GST
- Industrial Balance: Processed wood products at moderate 9% GST
- Environmental Support: Wood waste and scrap at favorable 5% GST
Complete HSN Code Table: Wood Products & Wood Charcoal (Chapter 44)
| GST Rate | Product Description | HSN Code | Export/Import HSN Codes |
|---|---|---|---|
| Exempt | Firewood or fuel wood | 4401 | 44011110, 44011190, 44011210, 44011290, 44011010, 44011090 |
| Exempt | Wood charcoal (including shell or nut charcoal), whether or not agglomerated | 4402 | Various HSN codes under 4402 |
| 5% | Wood in chips or particles; sawdust and wood waste and scrap, whether or not agglomerated in logs, briquettes, pellets or similar forms | 4401 | 44012100, 44012200, 44013100, 44013900 |
| 5% | 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 | 4404 | 44041000, 44042010, 44042020, 44042090 |
| 5% | Wood wool; wood flour | 4405 | 44050000 |
| 5% | Railway or tramway sleepers (crossties) of wood | 4406 | 44061100, 44061200, 44069100, 44069200, 44061000, 44069000 |
| 5% | 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 [for match splints] | 4408 | 44081010, 44081020, 44081030, 44081090, 44083110, 44083120 |
| 5% | Bamboo flooring | 4409 | Various HSN codes under 4409 |
| 5% | 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 | 4415 | Various HSN codes under 4415 |
| 5% | Casks, barrels, vats, tubs and other coopers' products and parts thereof, of wood, including staves | 4416 | Various HSN codes under 4416 |
| 5% | Tools, tool bodies, tool handles, broom or brush bodies and handles, of wood; boot or shoe lasts and trees, of wood | 4417 | 44170000 |
| 5% | Bamboo wood building joinery | 4418 | Various HSN codes under 4418 |
| 5% | Tableware and Kitchenware of wood | 4419 | 44191100, 44191200, 44191900, 44199010, 44199020, 44199090 |
| 5% | 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 | 4420 | 44201000, 44209010, 44209090 |
| 5% | 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 and other similar floating structures, Parts of domestic decorative articles used as tableware and kitchenware [other than Wood paving blocks, articles of densified wood not elsewhere included or specified] | 4421 | Various HSN codes under 4421 |
| 5% | Idols of wood | 44 | Various HSN codes under Chapter 44 |
| 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 | 44 | Various HSN codes under Chapter 44 |
| 9% | Wood in the rough | 4403 | 44032110, 44032120, 44032190, 44032210, 44032220, 44032290 |
| 9% | Wood sawn or chipped | 4407 | 44071100, 44071200, 44071910, 44071990, 44072100, 44079700 |
| 9% | Sheets for veneering [other than for match splints] | 4408 | Various HSN codes under 4408 |
| 9% | Wood (including strips and friezes for parquet flooring, not assembled) continuously shaped [other than bamboo flooring] | 4409 | 44091010, 44091020, 44091090, 44092110, 44092910, 44092920 |
| 9% | Particle board, Oriented Strand Board (OSB) and similar board of wood or other ligneous materials | 4410 | 44101110, 44101120, 44101130, 44101190, 44101210, 44101290 |
| 9% | Fibre board of wood or other ligneous materials | 4411 | 44111200, 44111300, 44111400 |
| 9% | Plywood, veneered panels and similar laminated wood | 4412 | 44123310, 44123320, 44123330, 44123340, 44123390, 44123410 |
| 9% | Densified wood, in blocks, plates, strips, or profile shapes | 4413 | 44130000 |
| 9% | Wooden frames for paintings, photographs, mirrors or similar objects | 4414 | 44140000 |
| 9% | Builders' joinery and carpentry of wood, including cellular wood panels, assembled flooring panels, shingles and shakes [other than bamboo wood building joinery] | 4418 | 44187300, 44187400, 44187500, 44187900, 44189100, 44189900 |
| 9% | Wood paving blocks, articles of densified wood not elsewhere included or specified | 4421 | Various HSN codes under 4421 |
🌳 Balanced GST Structure for Wood Products & Traditional Crafts - September 2025:
- Essential Fuel Access: Firewood and wood charcoal remain completely exempt supporting rural energy needs and cooking fuel requirements
- Traditional Craft Protection: Carved wood products, idols, and artisanal items at highly favorable 5% GST supporting cultural heritage and traditional craftsmanship
- Household Item Affordability: Wooden tableware, kitchenware, and domestic articles at 5% GST making essential wood products accessible
- Industrial Competitiveness: Processed wood products like plywood and engineered wood at moderate 9% GST supporting construction and manufacturing
- Environmental Support: Wood waste, scrap, and eco-friendly boards at favorable rates encouraging sustainable practices
- Rural Employment: Traditional woodworking crafts and tools at supportive rates promoting rural livelihoods
- Construction Industry Balance: Building materials and structural wood products at competitive rates
- Cultural Heritage Recognition: Religious idols and decorative items receive preferential treatment
- Sustainable Materials: Agricultural waste-based boards and eco-friendly alternatives at favorable rates
📋 GST Council Updates - September 2025
The 56th GST Council meeting delivered comprehensive reform for the wood industry through the "Traditional Craft & Rural Energy Access Initiative", significantly reducing rates on artisanal products while maintaining competitive rates for industrial applications. The elimination of the 12% GST slab resulted in substantial benefits for traditional woodworking communities.
Key decisions for Chapter 44 include:
- Essential Fuel Exemption: Firewood and wood charcoal maintained as completely exempt supporting rural cooking and heating needs
- Traditional Craft Support: Carved wood products, idols, and artisanal items moved from 12% to 5% GST supporting cultural heritage preservation
- Household Item Relief: Wooden kitchenware, tableware, and domestic articles moved to 5% GST enhancing affordability
- Industrial Wood Balance: Processed wood products moved to moderate 9% GST supporting construction and manufacturing competitiveness
- Environmental Sustainability: Wood waste, agricultural waste boards, and eco-friendly materials at favorable rates
- Rural Livelihood Support: Traditional tools, packaging materials, and handicraft items at supportive rates
These reforms demonstrate the GST Council's recognition of wood as both an essential rural fuel and a foundation for traditional Indian craftsmanship. The balanced approach supports rural energy access, cultural heritage preservation, and industrial competitiveness while promoting sustainable forestry practices and traditional employment generation.
🌳 Expert GST for Wood & Forest Product Industries
Professional tax consultancy for wood processors, furniture manufacturers, traditional craftspeople, and forest product companies under the new GST structure
Disclaimer
The HSN codes and rates have been arranged as per the best of authors understanding and are subject to periodical updates as per the law for the time being in force. It does not constitute professional advice or a formal recommendation. While due care has been taken in preparing this content, the existence of mistakes and omissions herein is not ruled out. DisyTax will not be held responsible for any loss or damage of any kind arising out of any inaccurate or incomplete information in this document.