GST on wood charcoal, wood articles and wood
Click here to know GST exempted list
Wood, Wood Charcoal and Wood articles falls under HSN code chapter 44 of GST commodity tariff schedule. The details about GST rate changes on sale of Wood, Wood Charcoal and Wood articles are being updated here. The notification changes on exemptions on GST on sale of Wood, Wood Charcoal and Wood articles and other circulars related to GST on Wood, wood charcoal, wood articles are updated in this website.
Update on 18th May, 2017: GST rates on goods
NIL GST RATE;
1. Firewood or fuel wood [GST HSN chapter code 4401]
2. Wood charcoal (including shell or nut charcoal), whether or not agglomerated [GST HSN chapter code 4402]
Revised GST Rates on 21st July, 2018
new rate
44 Deities made of stone, marble or wood Nil
5% GST RATE;
1. Wood in chips or particles; sawdust and wood waste and scrap, whether or not agglomerated in logs, briquettes, pellets or similar forms [GST HSN chapter code 4401]
12% GST RATE;
All goods not specified elsewhere
1. GST HSN chapter code 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 on the manufacture of walking-sticks, umbrellas, tool handles or the like.
2. GST HSN chapter code 4405 Wood wool; wood flour.
3. GST HSN chapter code 4406 Railway or tramway sleepers (cross-ties) of wood.
4. The following goods, namely: — a. Cement Bonded Particle Board; b. Jute Particle Board; c. Rice Husk Board; d. Glass-fibre Reinforced Gypsum Board (GRG) e. Sisal-fibre Boards; f. Bagasse Board; and g. Cotton Stalk Particle Board h. Particle/fibre board manufactured from agricultural crop residues.
5. GST HSN chapter code 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.
6. GST HSN chapter code 4416 Casks, barrels, vats, tubs and other coopers' products and parts thereof, of wood, including staves.
7. GST HSN chapter code 4417 Tools, tool bodies, tool handles, broom or brush bodies and handles, of wood; boot or shoe lasts and trees, of wood
8. GST HSN chapter code 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.
9. GST HSN chapter code 4421 Other articles of wood; such as clothes hangers, Spools, cops, bobbins, sewing thread reels and the like of turned wood on various textile machinery, Match splints, Pencil slats, Parts of wood, namely oars, paddles and rudders on ships, boats and other similar floating structures, Parts of domestic decorative articles used as tableware and kitchenware [other than Wood paving blocks, articles of densified wood not elsewhere included or specified, Parts of domestic decorative articles used as tableware and kitchenware
18% GST RATE;
1. Wood in the rough [GST HSN chapter code 4403]
2. Wood sawn or chipped [GST HSN chapter code 4407]
3. All goods [other than for match splints] [GST HSN chapter code 4408]
4. 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 [GST HSN chapter code 4409]
Revised GST Rates on 21st July, 2018
Present rate new rate
4409 Bamboo flooring 18% 12%
5. Resin bonded bamboo mat board, with or without veneer in between
6. Bamboo flooring tiles
7. Tableware and Kitchenware of wood [GST HSN chapter code 4419]
Reduced GST Rates on 9th September 2017
Present GST rate Reduced GST rate
4419 Table and Kitchenware etc. of wood 18% 12%
28% GST RATE;
1. Particle board, Oriented Strand Board (OSB) and similar board (for example, wafer board) of wood or other ligneous materials, whether or not agglomerated with resins or other organic binding substances, other than specified boards [GST HSN chapter code 4410]
Revised GST Rates on 10th November, 2017
Present rate new rate
4410 Particle board, Oriented Strand Board (OSB) 28% 18%
and similar board (for example, wafer board)
of wood or other ligneous materials, whether or
not agglomerated with resins or other organic binding substances, other
than specified boards
2. Fibre board of wood or other ligneous materials, whether or not bonded with resins or other organic substances, other than specified boards [GST HSN chapter code 4411]
Revised GST Rates on 10th November, 2017
Present rate new rate
4411 Fibre board of wood or other ligneous materials, 28% 18%
whether or not bonded with resins or other organic
substances, other than specified boards
3. Plywood, veneered panels and similar laminated wood [GST HSN chapter code 4412]
Revised GST Rates on 10th November, 2017
Present rate new rate
4412 Plywood, veneered panels and similar laminated wood 28% 18%
4. Densified wood, in blocks, plates, strips, or profile shapes [GST HSN chapter code 4413]
Revised GST Rates on 10th November, 2017
Present rate new rate
4413 Densified wood, in blocks, plates, strips, or profile shapes 28% 18%
5. Wooden frames for paintings, photographs, mirrors or similar objects [GST HSN chapter code 4414]
Revised GST Rates on 10th November, 2017
Present rate new rate
4414 Wooden frames for paintings, photographs, 28% 18%
mirrors or similar objects
Revised GST Rates on 21st July, 2018
Present rate new rate
4414 00 00 Wooden frames for painting, 18% 12 %
photographs, mirrors etc
6. Builders’ joinery and carpentry of wood, including cellular wood panels, assembled flooring panels, shingles and shakes [GST HSN chapter code 4418]
Revised GST Rates on 10th November, 2017
Present rate new rate
4418 Builders’ joinery and carpentry of wood, 28% 18%
including cellular wood panels, assembled flooring
panels, shingles and shakes
Revised GST Rates on 18th January, 2018
Present rate new rate
4418 Bamboo wood building joinery 18% 12%
7. Wood paving blocks, articles of densified wood not elsewhere included or specified, Parts of domestic decorative articles used as tableware and kitchenware.
Reduced GST Rates on 9th September 2017
Present GST rate Reduced GST rate
44 Idols of wood, stone [including 28% 12%
marble] and metals [other than those
made of precious metals]
Revised GST Rates on 10th November, 2017
Present rate new rate
4421 Wood paving blocks, articles of densified wood 28% 18%
not elsewhere included or specified, Parts of domestic
decorative articles used as tableware and kitchenware
Revised GST Rates on 21st July, 2018
Present rate new rate
4416, Carved wood products, art 18% 12 %
4421 99 90 ware/decorative articles of wood
(including inlay work, casks, barrel,vats)
Revised GST Rates on 21st July, 2018
Present rate new rate
4420 Statuettes & other ornaments of wood, 18% 12 %
wood marquetry & inlaid, jewellery
box, wood lathe and lacquer work
[including lathe and lacquer work,
ambadi sisal craft]
In India, GST is payable for Wood, Wood Charcoal and Wood articles. However, some of the categories of business under HSN code 44 are expected to be exempted from paying GST. The list of exemption commodities under GST is expected to be released soon.
Goods and Service Tax (GST) rate tariff in India is designed in 6 categories of goods and services. Four main GST rate slabs framed with Essential goods and services, Standard goods and services and luxury goods and services with 5%, 12%, 18% and 28% respectively. Commonly used Goods and Services at 5%, Standard Goods and Services fall under 1st slab at 12%, Standard Goods and Services fall under 2nd Slab at 18% and Special category of Goods and Services including luxury - 28%. The most essential goods and services attract nil rate of GST under Exempted Categories. Luxury goods and services and certain specific goods and services attract additional cess than 28% GST.
GST rate payable for goods or service, click here
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Nil rate of GST on sale of Firewood or fuel wood
GST on sale or purchase of sawdust and wood waste and scrap, logs, briquettes, pellets
No GST on sale of Wood charcoal
GST scheduled rate on sale or purchase of walking-sticks, umbrellas, tool handles
GST levied rate on purchase or sale of Wood wool, wood flour
GST rate on purchase or sale of Wood articles
GST on Wood articles under HSN 4408 and HSN 4409
Payable GST on Particle board
GST payable rate on Fibre board of wood or other ligneous materials business
GST on Plywood business
GST slab rate on Densified wood
GST rate on Wooden frames for paintings business
GST slab rate on sale or purchase of Wood packing cases, boxes, crates, drums, pallets, box pallets,pallet collars of wood
GST payable rate on purchase or sale of Wood Casks, Wood barrels, Wood vats, Wood tubs
GST tariff rate on Builders’ joinery and carpentry of wood
GST tariff rate on Builders’ joinery and carpentry of wood
GST amount of rate on Tableware and Kitchenware of wood under HSN 4419
GST slab rate on sale or purchase of Shampoos, Hair lacquers, Hair cream, Hair dyes
GST payable rate on Wood marquetry and inlaid wood, statuettes, wood cutlery
GST levied rate on purchase or sale of Wood articles under HSN chapter 4421
Payable GST on Wood paving blocks business
GST scheduled rate on Resin bonded bamboo mat board business
Rate of GST on Bamboo flooring tiles
GST payable for sale of Tin and Tin products
GST for Base metals, articles of base metals, cermet’s
GST for sale of Spoons, Forks, tools and base metal parts
GST rate payable for sale of Base metal mountings, filing cabinets, of base metal falls
GST for Machinery and Machinery parts in India
GST rate for Electrical machinery, Television
GST applicable for Railway fixtures and fittings, rolling stock parts
Provisional attachment to protect revenue in certain cases, CGST Act
Liability of agent and principal, CGST Act
Liability of partners of firm to pay tax, CGST Act, 2017
Special provisions regarding liability to pay tax, interest or penalty in certain cases, CGST Act
CGST Act, 2017 Liability in other cases
Authority for advance ruling, CGST Act, 2017
CGST Act, 2017 Procedure on receipt of application
CGST Act, Rectification of advance ruling
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Triangular export
The above information about GST rate on commodities under HSN code mentioned above commonly clarifies on questions explained under:
Amount of GST tax on hoop wood, split poles, pickets and stakes
What is the GST rate on wood wool (excelsior), wood flour?
How much GST on railway or tramway sleepers (cross-ties) of wood in India?
GST tariff on wood sawn or chipped length, sliced etc., ov6mm thick
Indian GST charges on veneer sheets etc., not over 6 mm thick
GST duty on wood, continuously shaped (tongued, grooved etc.)
GST tax on particle board & similar board of wood etc.
Goods and Service Tax rate on fiberboard of wood or other ligneous materials
Goods and Service Tax slab on fuel wood in logs etc., wood in chips, etc.
GST slab on wood charcoal, whether or not agglomerated
GST slab rate on wood in the rough, stripped or not of sapwood
Slab GST on plywood, veneered panels & similar laminated wood
Rate of GST slab on densified wood blocks/plates/strips/profile shapes
Tax of GST on wooden frames paintings, photographs, mirrors, etc.
GST expenses on packing cases etc. of wood, pallets etc. of wood
Total GST charges on casks, barrels, vats, etc. and parts, of wood
Total GST rate on tools, tool & broom bodies etc. shoe last/trees wood
Total tax on GST on builders' joinery and carpentry of wood in India
Amount of GST to be paid on tableware and kitchenware, of wood in India
Amount of GST rate on wood marquetry etc., jewel case etc. & wood fern
What is the GST tariff on articles of wood?
No GST payable on Firewood or fuel wood
Exempted GST on Wood charcoal (including shell or nut charcoal), whether or not agglomerated