GST tax rate on - 44 Wood and Articles of wood; wood charcoal

HS	Description	Percentage
4401	Wood in chips or particles; sawdust and wood waste and scrap, whether or not agglomerated in logs, briquettes, pellets or similar forms	CGST - 2.5% SGST - 2.5% IGST - 5% CESS - Nil
44 [ or any Chapter ]	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	CGST - 6% SGST - 6% IGST - 12% CESS - Nil
44	Idols of wood, stone [including marble] and metals [other than those made of precious metals]	CGST - 6% SGST - 6% IGST - 12% CESS - Nil
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	CGST - 6% SGST - 6% IGST - 12% CESS - Nil
4405	Wood wool; wood flour	CGST - 6% SGST - 6% IGST - 12% CESS - Nil
4406	Railway or tramway sleepers (cross-ties) of wood	CGST - 6% SGST - 6% IGST - 12% CESS - Nil
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 [for match splints]	CGST - 6% SGST - 6% IGST - 12% CESS - Nil
4409	Bamboo flooring	CGST - 6% SGST - 6% IGST - 12% CESS - Nil
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	CGST - 6% SGST - 6% IGST - 12% CESS - Nil
4416	Casks, barrels, vats, tubs and other coopers' products and parts thereof, of wood, including staves	CGST - 6% SGST - 6% IGST - 12% CESS - Nil
4417	Tools, tool bodies, tool handles, broom or brush bodies and handles, of wood; boot or shoe lasts and trees, of wood	CGST - 6% SGST - 6% IGST - 12% CESS - Nil
4418	Bamboo wood building joinery	CGST - 6% SGST - 6% IGST - 12% CESS - Nil
4419	Tableware and Kitchenware of wood	CGST - 6% SGST - 6% IGST - 12% CESS - Nil
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	CGST - 6% SGST - 6% IGST - 12% CESS - Nil
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 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, Parts of domestic decorative articles used as tableware and kitchenware]	CGST - 6% SGST - 6% IGST - 12% CESS - Nil
4416	Carved wood products, art ware/decorative articles of wood (including inlay work, casks, barrel, vats)	CGST - 6% SGST - 6% IGST - 12% CESS - Nil
44219990	Carved wood products, art ware/decorative articles of wood (including inlay work, casks, barrel, vats)	CGST - 6% SGST - 6% IGST - 12% CESS - Nil
44140000	Wooden frames for painting, photographs, mirrors etc	CGST - 6% SGST - 6% IGST - 12% CESS - Nil
4420	Statuettes & other ornaments of wood, wood marquetry & inlaid, jewellery box, wood lathe and lacquer work [including lathe and lacquer work, ambadi sisal craft]	CGST - 6% SGST - 6% IGST - 12% CESS - Nil
4403	Wood in the rough	CGST - 9% SGST - 9% IGST - 18% CESS - Nil
4407	Wood sawn or chipped	CGST - 9% SGST - 9% IGST - 18% CESS - Nil
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 [other than for match splints]	CGST - 9% SGST - 9% IGST - 18% CESS - Nil
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-joint[other than bamboo flooring]	CGST - 9% SGST - 9% IGST - 18% CESS - Nil
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	CGST - 9% SGST - 9% IGST - 18% CESS - Nil
4411	Fibre board of wood or other ligneous materials, whether or not bonded with resins or other organic substances, other than specified boards	CGST - 9% SGST - 9% IGST - 18% CESS - Nil
4412	Plywood, veneered panels and similar laminated wood	CGST - 9% SGST - 9% IGST - 18% CESS - Nil
4413	Densified wood, in blocks, plates, strips, or profile shapes	CGST - 9% SGST - 9% IGST - 18% CESS - Nil
4414	Wooden frames for paintings, photographs, mirrors or similar objects	CGST - 9% SGST - 9% IGST - 18% CESS - Nil
4418	Builders’ joinery and carpentry of wood, including cellular wood panels, assembled flooring panels, shingles and shakes [other than bamboo wood building joinery]	CGST - 9% SGST - 9% IGST - 18% CESS - Nil
4421	Wood paving blocks, articles of densified wood not elsewhere included or specified, Parts of domestic decorative articles used as tableware and kitchenware	CGST - 9% SGST - 9% IGST - 18% CESS - Nil
44 [ or any Chapter ]	Resin bonded bamboo mat board, with or without veneer in between	CGST - 9% SGST - 9% IGST - 18% CESS - Nil
44 [ or any Chapter ]	Bamboo flooring tiles	CGST - 9% SGST - 9% IGST - 18% CESS - Nil
4401	Firewood or fuel wood	CGST - 0% SGST - 0% IGST - 0% CESS - Nil
4402	Wood charcoal (including shell or nut charcoal), whether or not agglomerated	CGST - 0% SGST - 0% IGST - 0% CESS - Nil
44	Deities made of stone, marble or wood	CGST - 0% SGST - 0% IGST - 0% CESS - Nil

6 Digit HS Code for chapter 44 - Wood and Articles of wood; wood charcoal

• 441299 - Other
• 440110 - Fuel wood, in logs, in billets, in twigs, in faggots or in similar forms
• 440310 - No product specified
• 440320 - Other, coniferous
• 440341 - Other, of tropical wood specified in Sub Heading Note 1 to this Chapter
• 440349 - Other
• 440391 - Other
• 440392 - Other
• 440399 - 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
• 440122 - Wood in chips or particles
• 440139 - Sawdust and wood waste and scrap, whether or not agglomerated in logs, briquettes, pellets or similar forms
• 440793 - Other
• 440410 - No product specified
• 440420 - Non-coniferous
• 440500 - Non-coniferous
• 440610 - No product specified
• 440710 - Coniferrous
• 440721 - Of tropical wood specified in Sub-heading Note 1 to this Chapter
• 440722 - Of tropical wood specified in Sub-heading Note 1 to this Chapter
• 440725 - Of tropical wood specified in Sub-heading Note 1 to this Chapter
• 440726 - Of tropical wood specified in Sub-heading Note 1 to this Chapter
• 440727 - Of tropical wood specified in Sub-heading Note 1 to this Chapter
• 440728 - Of tropical wood specified in Sub-heading Note 1 to this Chapter
• 440729 - Other
• 440791 - Other
• 440792 - Other
• 440690 - No product specified
• 440799 - Other
• 440810 - Coniferrous
• 440831 - Of Dark Red Meranti, Light Red Meranti and Meranti Bakau
• 440839 - Other
• 440890 - Other
• 440795 - Other
• 440910 - Coniferous
• 440921 - Non-coniferous
• 440929 - Other
• 441011 - Particle board
• 441012 - Oriented strand board (OSB)
• 441019 - Oriented strand board (OSB)
• 441090 - Other
• 441112 - Medium density fibre board (MDF)
• 441113 - Medium density fibre board (MDF)
• 441114 - Medium density fibre board (MDF)
• 44 1 9 - Other
• 441231 - Other plywood, consisting solely of sheets of wood (other than bamboo), each ply not exceeding 6 mm thickness
• 441232 - Other, with at least one outer ply of non-coniferous wood
• 441239 - Other
• 441294 - Other
• 441210 - No product specified
• 441300 - Other
• 441400 - Other
• 441510 - No product specified
• 441520 - No product specified
• 441600 - Parts (of wood)
• 441810 - No product specified
• 441820 - Doors and their frames and thresholds
• 441840 - Doors and their frames and thresholds
• 441850 - Doors and their frames and thresholds
• 441860 - Doors and their frames and thresholds
• 441871 - Assembled flooring panels
• 441872 - Assembled flooring panels
• 441879 - Assembled flooring panels
• 441890 - Assembled flooring panels
• 441900 - Tableware and kitchenware, of wood
• 442010 - No product specified
• 442090 - Other
• 442110 - No product specified
• 442190 - Spools, cops, bobbins, sewing thread reels and the like, of turned wood
• 440121 - Wood in chips or particles
• 440131 - Sawdust and wood waste and scrap, whether or not agglomerated in logs, briquettes, pellets or similar forms
• 440794 - Other
• 441700 - Parts (of wood)
• 441212 - Other plywood, consisting solely of sheets of wood (other than bamboo), each ply not exceeding 6 mm thickness

4 Digit HS Code for chapter 44 - Wood and Articles of wood; wood charcoal

• 4412 - PLYWOOD, VENEERED PANELS AND SIMILAR LAMINATED WOOD
• 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.
• 4403 - WOOD IN THE ROUGH, WHETHER OR NOT STRIPPED OF BARK OR SAPWOOD, OR ROUGHLY SQUARED
• 4407 - WOOD SAWN OR CHIPPED LENGTHWISE, SLICED OR PEELED, WHETHER OR NOT PLANED, SANDED OR END-JOINTED, OF A THICKNESS EXCEEDING 6 MM
• 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
• 4405 - 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
• 4406 - RAILWAY OR TRAMWAY SLEEPERS (CROSSTIES) OF WOOD
• 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
• 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
• 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
• 4411 - FIBRE BOARD OF WOOD OR OTHER LIGNEOUS MATERIALS, WHETHER OR NOT BONDED WITH RESINS OR OTHER ORGANIC SUBSTANCES
• 44 1 - FIBRE BOARD OF WOOD OR OTHER LIGNEOUS MATERIALS, WHETHER OR NOT BONDED WITH RESINS OR OTHER ORGANIC SUBSTANCES
• 4413 - PLYWOOD, VENEERED PANELS AND SIMILAR LAMINATED WOOD
• 4414 - PLYWOOD, VENEERED PANELS AND SIMILAR LAMINATED WOOD
• 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
• 4416 - CASKS, BARRELS, VATS, TUBS AND OTHER COOPERS' PRODUCTS AND PARTS THEREOF, OF WOOD, INCLUDING STAVES
• 4418 - BUILDERS' JOINERY AND CARPENTRY OF WOOD, INCLUDING CELLULAR WOOD PANELS, ASSEMBLED FLOORING PANELS, SHINGLES AND SHAKES
• 4419 - TABLEWARE AND KITCHENWARE, OF WOOD
• 4420 - WOOD MAREQUETRY 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
• 4421 - OTHER ARTICLES OF WOOD
• 4417 - CASKS, BARRELS, VATS, TUBS AND OTHER COOPERS' PRODUCTS AND PARTS THEREOF, OF WOOD, INCLUDING STAVES

8 Digit HS Code for chapter 44 - Wood and Articles of wood; wood charcoal

• 44129910 - Decorative plywood
• 44011090 - Other
• 44011010 - In logs
• 44031000 - Treated with paint, stains, creosote or other preservatives
• 44032010 - Sawlogs and veneerlogs
• 44032090 - Other
• 44034100 - Dark Red Meranti, Light Red Meranti and Meranti Bakau
• 44034910 - Teak wood in rough
• 44034990 - Other
• 44039100 - Of Oak (Quercus Spp.)
• 44039200 - Of beech (Fagus Spp.)
• 44039913 - Gurgan (Dipterocarpus alatus)
• 44039914 - Khair (Acacia Catechu)
• 44039915 - Lampati (Duabanga grandiflora)
• 44012200 - Non-coniferous
• 44013900 - Other
• 44032020 - Poles, pilling and posts
• 44039912 - Bonsum (Phoebe goalparensis)
• 44039919 - Rose Wood (Dalbergea Latifolio)
• 44039921 - Sal (Chorea robusta)
• 44039922 - Sandal wood (Santalum albur)
• 44039923 - Semul (Bombax ceiba)
• 44039924 - Walnut wood (Juglans binata)
• 44039925 - Anjam (Hardwickia binata)
• 44039926 - Birch (Betula spp.)
• 44039927 - Sissoo (Dalbergia sisso)
• 44079300 - Of maple (Acer spp.)
• 44039918 - Red Sanders (Pterocar pus Sautatinus)
• 44041000 - Coniferous
• 44042010 - Wooden sticks, roughly trimmed but not turned, bent or otherwise worked, suitable for the manufacture of walking sticks, tool handles, split poles, piles, pickets, stakes and the like
• 44042020 - Drawn Wood
• 44042090 - Other
• 44050000 - Wood wool; wood flour
• 44061000 - Not impregnated
• 44071010 - Doglas fir (Pscudotsuga Menziesie)
• 44071020 - Pine (Pinus spp.)
• 44071090 - Other
• 44072100 - Mahogany (Swietenia spp.)
• 44072200 - Virola, lmbuia and balsa
• 44072500 - Dark Red Meranti, Light Red Meranti and Meranti Bakau
• 44072600 - White Lauan, White Meranti, White Seraya, Yellow Meranti and Alan
• 44072700 - Sapelli
• 44072800 - lroko.
• 44072910 - Teak Wood
• 44072990 - Other
• 44079100 - Of oak (Quercus spp.)
• 44079200 - Of beech (Fagus spp.)
• 44069000 - Other
• 44079920 - Willow
• 44079990 - Other
• 44081010 - Sheets for plywood
• 44081020 - Oak wood veneer
• 44081090 - Other
• 44083110 - Sheets for plywood
• 44083120 - Veneer sheets (of Rose Wood)
• 44083130 - Veneer sheets, for match boxes and match splints
• 44083190 - Other
• 44083910 - Sheets for plywoods
• 44083920 - Veneer sheets (of rose wood)
• 44083930 - Veneer sheets, for match boxes and match splints
• 44083990 - Other
• 44089010 - Sheets for plywoods
• 44089020 - Veneer sheets, for match boxes and match splints
• 44089090 - Other
• 44079500 - Of ash (Fraxinus spp.)
• 44091090 - Other
• 44092110 - Of bamboo
• 44092910 - Planed, tongued, grooved, rebated, chamfered, V-jointed, and the like but not further moulded
• 44092920 - Beadings & Mouldings (including moulded skirting and other moulded boards)
• 44092990 - Other
• 44101110 - Plain particle boards
• 44101120 - Insulation board and hard board
• 44101130 - Veneered particle board, not having decorative veneers on any face
• 44101190 - Others
• 44101210 - Unworked or not further worked than sanded
• 44101290 - Other
• 44101900 - Other
• 44109010 - Plain particle board
• 44109020 - Insulation board and hard board
• 44109090 - Other
• 44111200 - Of a thickness not exceeding 5mm
• 44111300 - Of a thickness exceeding 5mm but not exceeding 9mm
• 44111400 - Of a thickness exceeding 9mm
• 44091020 - Beadings, & mouldings (including moulded, skirting & other moulded boards)
• 44 1 9 2 - Other
• 44123110 - Decorative plywood
• 44123120 - Tea chest panels or shooks, packed in sets
• 44123130 - Other tea chest panels
• 44123140 - Marine and aircraft plywood
• 44123150 - Cuttings and trimmings of plywood of width not exceeding 5 cm
• 44123190 - Other
• 44123210 - Decorative plywood
• 44123220 - Tea chest panels or shooks packed in sets
• 44123230 - Marine and Aircraft plywood
• 44123240 - Cuttings and trimmings of plywood of width not exceeding 5 cm
• 44123290 - Other
• 44123910 - Decorative plywood
• 44123920 - Tea chest panels or shooks packed in sets
• 44123930 - Marine and Aircraft plywood
• 44123940 - Cuttings and trimmings of plywood of width not exceeding 5 cm
• 44123990 - Other
• 44129400 - Blockboard , laminboard and battenboard
• 44121000 - Of bamboo
• 44129990 - Other
• 44130000 - Densified wood, in blocks, plates, strips, or profile shapes
• 44140000 - Wooden frames for paintings, photographs, mirrors or similar objects
• 44151000 - Cases, boxes, crates, drums and similar packings; cable-drums
• 44152000 - Pallets, box pallets and other load boards; pallet collars
• 44160010 - Casks, barrels, vats and tubs
• 44160020 - Other coopers' products
• 44160091 - Riven or sawn staves of wood not further prepared
• 44160099 - Other
• 44181000 - Windows, french-windows and their frames
• 44182010 - Flush Doors
• 44182020 - Frames and thresholds of flush doors
• 44182090 - Other
• 44184000 - Shuttering for concrete constructional work
• 44185000 - Shingles and Shakes
• 44186000 - Posts and beams
• 44187100 - For mosaic floors
• 44187200 - Other, multilayer
• 44187900 - Other
• 44189000 - Other
• 44190010 - Tableware
• 44190020 - Kitchenware
• 44201000 - Statuettes and other ornaments, of wood
• 44209010 - Wood marquetry and inlaid wood
• 44209090 - Other
• 44211000 - Clothes hangers
• 44129930 - Marine and Aircraft plywood
• 44219013 - For Silk regenerated and synthetic fibres machinery
• 44219014 - For other machinery
• 44219019 - Other
• 44219020 - Wood paving blocks
• 44219030 - Match splints
• 44219040 - Pencil slates
• 44219060 - Parts of domestic decorative articles used as tableware and kitchenware
• 44219070 - Articles of densified wood not elsewhere included or specified
• 44219090 - Other
• 44219012 - For Jute machinery
• 44012100 - Coniferous
• 44013100 - Wood pellets
• 44039911 - Andaman Padauk (Pterocarous dalbaergiodes)
• 44039916 - Laurel (Terminalia alata)
• 44039928 - White cedar [Dysozylum malabaricum]
• 44079400 - Of cherry(Prunus spp.)
• 44079910 - Of Birch (Betula spp.)
• 44081030 - Veneer sheets, for match boxes and match splints
• 44091010 - Planned, Tongued, grooved, Rebated, Chamfered, V-jointed, and the like but not further moulded
• 44109030 - Veneered particle board, not having decorative veneers on any face
• 44129920 - Tea chest panel or shooks, packed in sets
• 44129940 - Cuttings and trimmings of plywood of width not exceeding 5cm
• 44170000 - Tools, tool bodies, tool handles, broom or brush bodies and handles, of wood ; boot or shoe lasts and trees , of wood
• 44219011 - For Cotton machinery
• 44219050 - Parts of wood, namely oars, paddles and rudders for ships, boats and other similar floating structures
• 44039917 - Paliwood (Palaquium Elliplicum)
• 44039929 - Other
• 44121231 - With at least one outer ply of tropical wood specified in Sub-heading Note 1 to this Chapter, namely: Abura, Acajou,d’Afrique, Afrormosia, Ako, Alan, Andiroba, Aningre, Avodire, Azobe, Balau, Balsa, Bosse clair, Bosse fonce, Cativo, Cedro, Dabema, Dark red Meranti, Bibetou, Doussie, Framire, Frejio, Fromager, Fuma,Geronggang, Ilomba, Imbuia, Ipe, Iroko,Jaboty, Jelutong, Jequitiba, Jongkong, Kapur, Kempas, Keruing, Kosipo, Kotibe,Koto, Light red Meranti, Limba, Louro, Macaranduba, Mahogony, Makore, Mandioqueira, Mansonia, Mengkulang, Meranti Bakau, Merawan, Merbau, Merpauh, Mersawa, Moabi, Niangon, Nyatoh, Obeche, Okoume, Onzabili, Orey, Ovengkol, Ozigo, Padauk, Paldao, Palissandre de Guatemala, Palissandre de Para, Pakussandre de Rio, Pallissandre de Rose, Pau Amarelo, Pau Marfim, Pulai, Punah, Quaruba, Ramin, Sapelli, Saqui-Saqui, Sepetir, Sipo, Sucupira, Suren, Tauari, Teak, Tiama,Tola, Virola, White Lauan, White Meranti, White Seraya, Yellow Meranti