The HSN code for wood falls under Chapter 44, but the exact code depends on the type and processing of the wood. Rough timber is classified under 4403, sawn wood under 4407, and continuously shaped wood under 4409. Most commercial timber attracts 18% GST, while firewood is exempt.
What Is the HSN Code for Wood?
Wood and articles of wood are classified under HSN Chapter 44 of the Indian Customs Tariff.
There is no single HSN code for every type of wood. The classification depends on the product’s physical form, processing and intended use.
For example, untreated timber logs, sawn planks and grooved wooden boards have different HSN headings.
Wood HSN Code List
| Type of wood | HSN code | GST rate |
|---|---|---|
| Rough wood and timber logs | 4403 | 18% |
| Sawn wood and timber planks exceeding 6 mm in thickness | 4407 | 18% |
| Continuously shaped wood | 4409 | 18% |
| Wood veneer sheets not exceeding 6 mm in thickness | 4408 | 18%* |
| Plywood and laminated wood | 4412 | 18% |
| Particle board and OSB | 4410 | 18%* |
| MDF and other wood fibreboards | 4411 | 18%* |
| Wood chips and sawdust | 4401 | 5% |
| Firewood or fuel wood | 4401 | Nil |
| Wood charcoal | 4402 | Nil |
Specific product-based concessions may apply. For example, certain boards and veneer products have separate GST entries.
Note: These are four-digit HSN headings. The applicable six- or eight-digit classification depends on the exact product.
GST Rate on Wood in India
Most commercially traded timber products, including rough wood, sawn timber and continuously shaped wood, attract 18% GST.
For taxable supplies at 18%, the tax is divided as follows:
- Intra-state sales: 9% CGST + 9% SGST
- Inter-state sales: 18% IGST
However, GST rates differ for certain wood products.
For example, firewood is exempt from GST, while wood chips and sawdust generally attract 5%.
Businesses should identify the correct HSN heading and match the product description with the applicable GST notification before preparing invoices.
GST Calculation Example
Suppose a timber wholesaler sells sawn wooden planks worth ₹20,000, excluding GST.
| Particular | Amount |
|---|---|
| Taxable value | ₹20,000 |
| GST @ 18% | ₹3,600 |
| Total invoice value | ₹23,600 |
For an intra-state sale, the GST amount consists of ₹1,800 CGST and ₹1,800 SGST.
HSN Codes for Different Types of Wood
1. Rough Wood and Timber Logs – HSN 4403
HSN 4403 covers wood in the rough, whether or not stripped of bark or sapwood, or roughly squared.
It commonly applies to timber logs before they undergo substantial processing.
The applicable GST rate is generally 18%.
2. Sawn Wood and Timber Planks – HSN 4407
HSN 4407 covers wood that has been sawn or chipped lengthwise, sliced or peeled, with a thickness exceeding 6 mm.
It includes qualifying timber boards and planks used in furniture manufacturing, carpentry and construction.
The GST rate is generally 18%.
3. Shaped Wood – HSN 4409
HSN 4409 covers wood that has been continuously shaped along its edges or faces.
Examples include qualifying:
- Grooved wooden boards
- Tongue-and-groove timber
- Moulded wooden strips
- Chamfered or rounded wooden profiles
The GST rate is generally 18%.
Exception: Bamboo flooring classified under the relevant concessional entry attracts 5% GST. Classification and rate depend on the exact product description.
4. Plywood and Laminated Wood – HSN 4412
HSN 4412 covers plywood, veneered panels and similar laminated wood.
These materials are commonly used in furniture, interiors and construction.
The GST rate is generally 18%.
For detailed classifications, refer to the HSN code for plywood, veneered panels and similar laminated wood.
5. Firewood, Wood Chips and Sawdust – HSN 4401
HSN 4401 includes fuel wood, wood chips, sawdust and certain wood waste products.
However, the GST treatment differs:
- Firewood or fuel wood: Nil GST
- Wood chips, particles and sawdust: Generally 5% GST
This distinction is important because products under the same HSN heading can attract different GST rates.
How to Identify the Correct HSN Code for Wood
The correct HSN code depends on how the wood is supplied.
For example:
- If the product is an unprocessed timber log, check HSN 4403.
- If it has been sawn into planks exceeding 6 mm in thickness, check HSN 4407.
- If its edges have been continuously shaped or grooved, check HSN 4409.
- If it is plywood or laminated wood, check HSN 4412.
The wood species alone does not determine the heading. Processing, thickness and product characteristics are also relevant.
Businesses should verify the applicable six- or eight-digit tariff item before using it for GST invoices or customs documentation.
FAQs About Wood HSN Codes
What is the HSN code for wood in India?
Wood falls under HSN Chapter 44. Rough wood is generally classified under 4403, sawn wood under 4407, and continuously shaped wood under 4409.
What is the GST rate on wood?
Most commercial timber products attract 18% GST. However, firewood is exempt, while wood chips and sawdust generally attract 5% GST.
What is the HSN code for timber logs?
Timber logs supplied as wood in the rough generally fall under HSN 4403 and attract 18% GST.
Is the HSN code for teak wood and other timber the same?
Not necessarily. The classification depends on both the wood species and the product’s condition. Rough logs, sawn planks and shaped timber may fall under different headings.
Manage Wood Billing and Inventory with myBillBook
Timber traders, wholesalers and furniture manufacturers often deal with multiple wood types, sizes and product categories.
Using the correct HSN code helps businesses maintain accurate GST invoices and product records.
With myBillBook billing software, businesses can create GST invoices, manage inventory and track product-wise sales.
Sources
Last Reviewed: 16 October 2026
