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Wood and timber is classified under HSN Chapter 44. GST as on 26 October 2026: Nil, 5% or 18%.
Rates checked on 26 October 2026 · BooksOn HSN dataset v7, compiled from CBIC notifications
What is the GST rate on Wood and timber?
GST on Wood and timber as on 26 October 2026: Nil, 5% or 18%. Which rate applies depends on the exact code and on how it is sold or supplied; each entry below names the CBIC notification it comes from.
Changed with GST 2.0 (22 September 2025): 12% → 5% (44); 12% → 5% (44); 12% → 5% (4404); 12% → 5% (4405). Many rate charts online still show the old rate. All GST 2.0 rate changes.
| Old GST rate (before 22 Sep 2025) | New GST rate | Code | What it covers | Notification |
|---|---|---|---|---|
| Nil | Nil | 44 | No GST on idols of deities made of stone, marble or wood. | 10/2025-CT(R), entry 124 |
| 12% | 5% | 44 | If you sell idols of wood, stone (including marble) or metal (not of precious metals), GST is 5%. | 9/2025-CT(R), entry 293 |
| 12% | 5% | 44 | Cement-bonded, jute, rice husk, sisal, bagasse and cotton stalk boards, glass-fibre gypsum board and boards made from farm crop residue are taxed at 5%. | Corrigendum 18.09.2025 to 9/2025-CT(R), entry 292 |
| 18% | 18% | 44 | Resin-bonded bamboo mat board and bamboo flooring tiles. | 9/2025-CT(R), entry 164 |
| Nil | Nil | 4401 | No GST on firewood or fuel wood. | 10/2025-CT(R), entry 122 |
| 5% | 5% | 4401 | Wood chips, sawdust and wood waste or scrap, loose or pressed into logs, briquettes or pellets, are taxed at 5%. | 9/2025-CT(R), entry 294 |
| Nil | Nil | 4402 | No GST on wood charcoal, including shell or nut charcoal, whether or not pressed together. | 10/2025-CT(R), entry 123 |
| 18% | 18% | 4403 | If you sell wood in the rough, GST is 18%. | 9/2025-CT(R), entry 153 |
| 12% | 5% | 4404 | If you sell hoopwood, split poles, pointed wooden stakes and pickets not sawn lengthwise, or roughly trimmed sticks for walking sticks, umbrellas or tool handles, GST is 5%. | 9/2025-CT(R), entry 295 |
| 12% | 5% | 4405 | If you sell wood wool or wood flour, GST is 5%. | 9/2025-CT(R), entry 296 |
| 12% | 5% | 4406 | If you sell wooden railway or tramway sleepers, GST is 5%. | 9/2025-CT(R), entry 297 |
| 18% | 18% | 4407 | If you sell sawn or chipped wood, GST is 18%. | 9/2025-CT(R), entry 154 |
18 more entries, and the rate on any past date, in the free app.
GST rate on Wood and timber since 1 July 2017
The rate in force in each period, for old invoices, amended returns and audits. Each change came with a CBIC notification; the rate on any exact date is in the app.
| From | To | GST |
|---|---|---|
| 1 July 2017 | 14 November 2017 | Nil, 5%, 12%, 18% or 28% |
| 15 November 2017 | 21 September 2025 | Nil, 5%, 12% or 18% |
| 22 September 2025 | today | Nil, 5% or 18% |
The GST rate on Wood and timber is set by the CBIC rate notification entry that covers it. It can depend on how the goods are sold, for example packed and labelled or loose, and many rates changed with GST 2.0 from 22 September 2025. The free BooksOn HSN app shows the rate as on any date since 1 July 2017, with the notification and entry number.
44 Wood and articles of wood; wood charcoal
Headings in Chapter 44
| Code | Description (as in the tariff) |
|---|---|
4401 | Fuel wood, in logs, in billets, in twigs, in faggots or in similar forms; wood in chips or particles; sawdust and wood waste and scrap, whether or not agglomerated in logs, briquettes, pellets or similar forms |
4402 | Wood charcoal (including shell or nut charcoal), whether or not agglomerated |
4403 | Wood in the rough, whether or not stripped of bark or sapwood, or roughly squared |
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; chipwood and the like |
4405 | Wood wool; wood flour |
4406 | Railway or tramway sleepers (crossties) of wood |
4407 | Wood sawn or chipped lengthwise, sliced or peeled, whether or not planed, sanded or end-jointed, of a thickness exceeding 6 mm |
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 |
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-jointed |
4410 | Particle board, oriented strand board (osb) and similar board (for example, waferboard) of wood or other ligneous materials, whether or not agglomerated with resins or other organic binding substances |
4411 | Fibre board of wood or other ligneous materials, whether or not bonded with resins or other organic substances |
4412 | Plywood, veneered panels and similar laminated wood |
4413 | Densified wood, in blocks, plates, strips, or profile shapes |
4414 | Wooden frames for paintings, photographs, mirrors or similar objects |
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 |
4416 | Casks, barrels, vats, tubs and other coopers' products and parts thereof, of wood, including staves |
4417 | Tools, tool bodies, tool handles, broom or brush bodies and handles, of wood; boot or shoe lasts and trees, of wood |
4418 | Builders' joinery and carpentry of wood, including cellular wood panels, assembled flooring panels, shingles and shakes |
4419 | Tableware and kitchenware, of wood |
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 |
4421 | Other articles of wood |
See all codes on the Chapter 44 page.
Which code goes on your GST invoice?
From 1 April 2021 (Notification 78/2020-Central Tax), a business with aggregate annual turnover up to ₹5 crore must show at least 4 digits of the HSN code on B2B tax invoices; above ₹5 crore, 6 digits on all tax invoices. Services use the SAC code in the same way.
Other common items
- Plywood
4412 - Glass
70 - Plastic
39 - Paper
4802 - Books
4901 - Notebooks (Register)
4820 - Pens
9608 - Pencils
9609 - Soap
3401 - Shampoo
3305 - Toothpaste
3306 - Cosmetics (Makeup)
3304
Codes and descriptions from the BooksOn HSN dataset (version 7, 2026-10-19), compiled from the Customs Tariff and CBIC notifications. Reference only; see Sources & disclaimer.
