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

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

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