The plywood hsn code is 4412, covering commercial ply, marine ply, block board and other laminated wood panels, and GST on plywood is 18%. MDF and HDF (4411), particle board (4410) and veneer sheets (4408) carry the same 18% rate.
Decorative laminates that carpenters call sunmica are paper based laminates, usually billed under 4823 or 3921, also at 18%. This page explains each board, a ply dealer's bill and how interior work is taxed. Wood and timber are on the wood page.
Plywood and boards: codes and GST rates
Item / HSN / GST- Plywood, commercial and marine18%Veneered layers; tropical hardwood 4412 31
- Block board and flush board18%Laminated wood panels
- MDF and HDF board18%Fibre board; density sets the line
- Particle board and OSB18%Pre laminated particle board
- Veneer sheets for plywood18%Other than for match splints
- Veneer for match splints5%Specific entry
- Decorative laminates (paper based)18%High pressure laminates
- Plastic laminate sheets and PVC boards18%Plastic sheets
- Flush doors and wooden doors18%Builders joinery
- Wallpaper18%Wall coverings
Quick facts
HSN heading
4412: plywood, veneered panels, laminated woodGST rate
18% (9% CGST + 9% SGST)MDF
4411 at 18%Particle board
4410 at 18%Digits to print
4 digits up to Rs 5 crore turnover, 6 aboveRate before the reform
18%
Plywood hsn code and gst rate by board
| Product | HSN | GST |
|---|---|---|
| Plywood of tropical hardwood | 4412 31 | 18% |
| Plywood of other wood | 4412 33 or 4412 34 | 18% |
| Plywood of bamboo | 4412 10 | 18% |
| Block board, batten board | 4412 91 to 4412 99 | 18% |
| MDF board | 4411 12 to 4411 14 | 18% |
| HDF board | 4411 92 | 18% |
| Particle board, pre laminated board | 4410 11 | 18% |
| OSB | 4410 12 | 18% |
| Veneer sheets | 4408 | 18% |
| Decorative laminate | 4823 or 3921 | 18% |
| WPC and PVC boards | 3921 or 3925 | 18% |
4412 hsn code gst rate
Plywood is made of veneer sheets glued in layers. All plywood, veneered panels and similar laminated wood fall in 4412, which is in Schedule II at 18%. Grade (MR, BWR, BWP, marine) and thickness make no difference to the heading or the tax.
MDF and particle board hsn code
MDF is fibre board under 4411, split by density: 4411 12 to 4411 14 for medium density. Particle board, chipboard and OSB are 4410. Pre laminated particle board stays in 4410. Both are 18%.
Laminate hsn code and sunmica
High pressure decorative laminates made of resin impregnated paper are generally billed under 4823 (other paper articles) at 18%. Plastic laminate sheets and PVC laminates go under 3921. Edge band tapes are 3921 or 3919. The rate is 18% in each case.
Veneer hsn code
Veneer is the thin layer of wood that plywood is built from, and it is also sold to furniture makers for finishing. Sheets for veneering, up to 6 mm thick, are 4408. Most veneer is 18%. Veneer for match splints has a separate 5% entry.
Did the reform change plywood gst rate
Plywood, MDF and particle board were 18% before 22 September and stayed at 18%. The reform did not cut rates for wood panels, unlike cement and paints. Ply dealers therefore saw no change in tax on their main products, though their buyers' other materials became cheaper.
Ply dealer's invoice
Plywood dealer to an interior contractor: BWP plywood 18 mm, 8 x 4 ft, HSN 4412 39, 40 sheets, Rs 1,20,000. Decorative laminate 1 mm, HSN 4823, 60 sheets, Rs 48,000. Taxable value Rs 1,68,000. CGST 9% Rs 15,120. SGST 9% Rs 15,120. Total Rs 1,98,240.
Interior work and modular furniture
Built in wardrobes and kitchens put together at the client's home by an interior firm are a works contract under SAC 9954 at 18%. A factory making modular furniture and delivering it sells furniture under 9403 at 18%. See furniture and adhesives.
Treat these panel product codes as general guidance. Composite boards and surface finishes can move a product to another line, so compare it with the GST portal listing and ask a GST practitioner or chartered accountant about new board types.
Frequently asked questions
What is the GST rate on plywood?
Plywood under 4412 is taxed at 18%.
What is the MDF hsn code?
MDF is fibre board under 4411, at 18%.
What is the laminate hsn code?
Decorative paper based laminates are billed under 4823, and plastic laminates under 3921, both at 18%.
What is the 4411 hsn code gst rate?
4411, fibre board including MDF, is 18%.
What is the particle board hsn code?
Particle board is 4410, at 18%.