HSN Code 44039921 -- – Wood in the rough, whether or not stripped of bark or sapwood, or roughly square (GST Rate 18%)

HSN Code 44039921

Wood in the rough, whether or not stripped of bark or sapwood, or roughly squared - other : other : sal (chorea robusta) sandal wood (santalum albur) semul (bombax ceiba) walnut wood (juglans binata) anjam (hardwickia binata) birch (betula spp.) sissoo (dalbergia sisso) and white cedar (dysozylum) and the like: sal (chorea robusta)

HSN44039921

Wood in the rough, whether or not stripped of bark or sapwood, or roughly squared - other : other : sal (chorea robusta) sandal wood (santalum albur) semul (bombax ceiba) walnut wood (juglans binata) anjam (hardwickia binata) birch (betula spp.) sissoo (dalbergia sisso) and white cedar (dysozylum) and the like: sal (chorea robusta)

18%
IGST
Schedule II
CGST9%
SGST/UTGST9%
CessNil
Heading: 4403
Subheading: 440399
Source: Notification No. 9/2025 - Central Tax (Rate)
Effective from: 2025-09-22
Last verified: 2026-06-03

When does this rate apply?

Use this HSN Code on tax invoices when supplying Wood in the rough, whether or not stripped of bark or sapwood, or roughly square. GST is charged at 18% (IGST for inter-state, or CGST 9% + SGST 9% for intra-state). If the supply is exported under LUT, the rate is zero with no IGST charged.

This page is reviewed by CA Tirumalesh. For high-value or unusual transactions, confirm with the latest CBIC notification or consult a chartered accountant before invoicing.

Frequently asked questions

What is HSN Code 44039921?
HSN Code 44039921 is the official Harmonized System of Nomenclature code for Wood in the rough, whether or not stripped of bark or sapwood, or roughly squared - other : other : sal (chorea robusta), as per the CBIC GST rate schedule.
What is the GST rate for HSN Code 44039921?
HSN Code 44039921 attracts GST at 18% (IGST). For intra-state supplies, this is split as CGST 9% + SGST 9%. As per Notification No. 9/2025 - Central Tax (Rate).
Which chapter does HSN Code 44039921 belong to?
HSN Code 44039921 falls under Chapter 44 -- Wood and articles of wood of the GST tariff.
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