The HSN code for plywood, veneered panels and similar laminated wood is 4412, and the applicable GST rate is 18% in India. This classification covers plywood sheets, veneered panels, blockboards and other qualifying laminated wood products used in furniture, interiors and construction.
What Is the HSN Code for Plywood?
Plywood falls under HSN heading 4412, which belongs to Chapter 44 of the Indian Customs Tariff.
This heading covers plywood, veneered panels and similar laminated wood manufactured by bonding layers of wood or wood-based materials.
The appropriate eight-digit HSN code depends on the product’s construction, wood species and intended classification under the tariff schedule.
Plywood HSN Code Classification
| HSN Code | Product Description |
|---|---|
| 4412 | Plywood, veneered panels and similar laminated wood |
| 44121000 | Plywood and similar laminated wood of bamboo |
| 441231 | Plywood with at least one outer ply of specified tropical wood |
| 441233 | Plywood with at least one outer ply of certain specified non-coniferous woods |
| 441234 | Plywood with an outer ply of other non-coniferous wood |
| 441239 | Other qualifying plywood with coniferous outer plies |
| 441294 | Blockboard, laminboard and battenboard |
| 441299 | Other qualifying veneered panels and similar laminated wood |
Note: The six-digit codes are classification groups. Businesses should identify the applicable eight-digit tariff item when detailed classification is required.
GST Rate on Plywood in India
Plywood, veneered panels and similar laminated wood classified under HSN 4412 generally attract 18% GST.
The applicable tax components are:
- Intra-state sales: 9% CGST + 9% SGST
- Inter-state sales: 18% IGST
This rate generally applies to qualifying plywood and laminated wood products sold by manufacturers, wholesalers, distributors and retailers.
GST Calculation Example
Suppose a plywood dealer sells plywood sheets worth ₹50,000, excluding GST.
| Particular | Amount |
|---|---|
| Taxable Value | ₹50,000 |
| GST @ 18% | ₹9,000 |
| Total Invoice Value | ₹59,000 |
For an intra-state transaction, the GST amount comprises ₹4,500 CGST and ₹4,500 SGST.
Types of Plywood and Laminated Wood Covered Under HSN 4412
HSN 4412 covers different categories of plywood and similar laminated wood products.
1. Commercial Plywood
Commercial plywood is commonly used for furniture, cabinets, partitions and interior applications.
Its classification depends on the wood layers and construction rather than its commercial name alone.
2. Marine Plywood
Marine plywood is manufactured for applications requiring greater moisture resistance, such as boats and moisture-prone installations.
The appropriate HSN classification depends on the plywood’s construction and wood species.
3. Decorative Plywood
Decorative plywood is used for furniture, wall panels and interior finishing.
Products with decorative outer wood layers may fall under the relevant plywood subheadings of HSN 4412.
4. Veneered Panels
Veneered panels are manufactured using thin layers of wood attached to a supporting core.
Qualifying veneered panels fall under Heading 4412.
5. Blockboard and Laminboard
Blockboard and laminboard are manufactured using wood strips or other core materials bonded between outer layers.
These products are generally classified under the relevant subheadings of HSN 4412.
Classification note: Commercial names such as BWP, BWR, MR-grade and marine plywood do not independently determine the eight-digit HSN code.
Plywood vs MDF vs Particle Board: HSN Code Difference
Plywood, MDF and particle boards are all used in furniture manufacturing, but they are classified under different HSN headings.
| Product | HSN Heading | Description |
|---|---|---|
| Plywood and veneered panels | 4412 | Wood sheets or layers bonded together |
| MDF and other fibreboards | 4411 | Fibreboard made from wood fibres |
| Particle board and OSB | 4410 | Boards made from wood particles or strands |
| Veneer sheets | 4408 | Thin sheets of wood, generally not exceeding 6 mm in thickness |
The distinction is important because a finished plywood sheet and an individual veneer sheet are not necessarily classified under the same heading.
Businesses should use the classification corresponding to the actual product rather than assigning HSN 4412 to every wood-based board.
FAQs About Plywood HSN Codes
What is the HSN code for plywood sheets?
Plywood sheets generally fall under HSN 4412. The applicable eight-digit code depends on the wood species and construction of the plywood.
Is the GST rate on plywood 12% or 18%?
Ordinary plywood classified under HSN 4412 generally attracts 18% GST in India.
Do commercial plywood and marine plywood have different HSN codes?
Not necessarily. The classification depends on their construction and wood species, not solely on their commercial names.
Is MDF classified under the plywood HSN code?
No. MDF generally falls under HSN heading 4411, whereas plywood is classified under HSN 4412.
Manage Plywood Billing and Inventory with myBillBook
Plywood manufacturers, timber merchants, wholesalers and building-material retailers often deal with different plywood grades, thicknesses and board sizes.
Using the correct HSN classification helps businesses maintain accurate GST invoices and product records.
With myBillBook billing software, businesses can create GST invoices, track sales, manage inventory and maintain product-wise records.
Businesses can also use myBillBook’s HSN Code Finder to search for relevant classifications when preparing invoices.
Sources
- Central Board of Indirect Taxes and Customs (CBIC) – GST rate schedules for Chapter 44.
- GST Council – GST rate notifications and classification references.
- Directorate General of Foreign Trade (DGFT) – Indian Trade Classification (ITC-HS).
- United Nations Statistics Division – HS classification hierarchy for Heading 4412.
Last Reviewed: 13 October 2026
