The wood hsn code is 4403 for logs and wood in the rough and 4407 for sawn timber such as planks, beams and battens, and GST on both is 18%. Wooden articles vary: firewood is nil, wood waste and wooden pallets are 5%, and wooden doors and frames are 18%.
Wooden furniture is not in Chapter 44 at all; it goes to 9403 at 18%. This page lists the main wood codes, a timber merchant's bill, and the wooden goods people often code wrongly. Plywood and boards are on the plywood page.
Wood and timber: codes and GST rates
Item / HSN / GST- Wood in the rough, logs18%Teak, sal and other logs
- Sawn timber, planks, beams18%Sawn or chipped lengthwise
- Firewood and fuel woodNilNil list
- Wood chips, sawdust and wood waste5%Including wooden scrap
- Wooden pallets, boxes and crates5%Packing cases of wood
- Wooden doors, windows and frames18%Builders joinery
- Bamboo building joinery5%Specific entry
- Wooden frames for photos and mirrors18%Frames
- Wooden statuettes and jewellery boxes5%Ornaments of wood
- Wooden hangers, spools and similar5%Specific entry
- Other articles of wood18%Residual
- Wooden furniture18%Furniture heading
Quick facts
HSN headings
4403 logs, 4407 sawn woodGST rate
18% (9% CGST + 9% SGST)Lower rates
Firewood nil, pallets and boxes 5%, wood waste 5%Wooden furniture
9403 at 18%Digits to print
4 digits up to Rs 5 crore turnover, 6 aboveCommon wrong code
4421 for furniture
Wood hsn code and gst rate list
| Product | HSN | GST |
|---|---|---|
| Firewood, fuel wood | 4401 | Nil |
| Wood chips, sawdust, wood scrap | 4401 | 5% |
| Logs (teak, sal, pine) | 4403 | 18% |
| Sawn timber, planks | 4407 | 18% |
| Veneer sheets | 4408 | 18% |
| Particle board | 4410 | 18% |
| Plywood | 4412 | 18% |
| Photo and mirror frames | 4414 | 18% |
| Pallets, crates, boxes, cable drums | 4415 | 5% |
| Doors, windows, frames, flooring | 4418 | 18% |
| Kitchenware of wood | 4419 | 18% |
| Statuettes, jewellery boxes, inlay work | 4420 | 5% |
| Hangers, spools, bobbins | 4421 | 5% |
4407 hsn code gst rate: sawn timber
Wood sawn or chipped lengthwise, sliced or peeled, more than 6 mm thick, is 4407. Teak planks, sal beams and pine battens all fall here at 18%. Treated or planed timber stays in 4407. Timber merchants usually print the 8 digit line for the species.
4403 hsn code: logs and wood in the rough
Logs, whether stripped of bark or not, and roughly squared wood are 4403 at 18%. Forest produce sold at auctions by forest departments may involve reverse charge or TCS rules; check the terms of the sale.
Wooden pallet and wooden box hsn code
Wooden packing cases, boxes, crates, drums, pallets and cable drums are 4415 at 5%. A factory buying pallets for shipping goods pays 5%. Corrugated boxes are covered on the carton box page.
Wooden furniture hsn code and gst rate
Wooden tables, beds, wardrobes and chairs are furniture under 9403 or 9401 at 18%. Wooden doors and windows are builders joinery under 4418 at 18%. See furniture.
Timber merchant's invoice
Timber depot bill: Sal wood beams, HSN 4407, 2.5 cubic metres, taxable value Rs 1,10,000. CGST 9% Rs 9,900. SGST 9% Rs 9,900. Total Rs 1,29,800.
Loads of timber need an e-way bill and, in many states, a transit pass from the forest department. The transit pass is separate from GST. A saw mill that cuts a customer's logs into planks for a fee supplies a job work service rather than timber, at 18% since wood is not on the 5% job work list.
Wooden scrap and firewood
Saw mills produce large amounts of offcuts and sawdust, which are sold to brick kilns, boilers and board makers. Firewood and fuel wood are nil. Wood waste, sawdust and wooden scrap are 4401 at 5%. Wooden handicrafts and idols are on the gift items page.
The wood codes above are offered as general reference on Chapter 44. Species, processing and use can change the line, so verify on the GST portal and ask a GST practitioner or chartered accountant about forest auction purchases.
Frequently asked questions
What is the GST rate on wood?
Logs (4403) and sawn timber (4407) are 18%. Firewood is nil, and wooden pallets and wood waste are 5%.
What is the 4407 hsn code?
4407 is wood sawn or chipped lengthwise, such as planks and beams, at 18%.
What is the wooden furniture hsn code and gst rate?
Wooden furniture is 9403, at 18%.
What is the wooden pallet hsn code?
Wooden pallets are 4415, at 5%.
What is the wooden door hsn code?
Wooden doors are builders joinery under 4418, at 18%.