HSN Code 44061000 -- – Railway or tramway sleepers (crossties) of wood – not impregnated (GST Rate 5%)

HSN Code 44061000

Railway or tramway sleepers (crossties) of wood - not impregnated

HSN44061000

Railway or tramway sleepers (crossties) of wood - not impregnated

5%
IGST
Schedule I
CGST2.5%
SGST/UTGST2.5%
CessNil
Chapter: Chapter 44 -- Wood and articles of wood
Heading: 4406
Subheading: 440610
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 Railway or tramway sleepers (crossties) of wood - not impregnated. GST is charged at 5% (IGST for inter-state, or CGST 2.5% + SGST 2.5% 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.

Create an invoice with this code → See all items at 5% →

Related codes from Wood and articles of wood

44069000
Railway or tramway sleepers (crossties) of wood - other
5%
44011010
Fuel wood, in logs, in billets, in twigs, in faggots or in similar for
5%
44011090
Fuel wood, in logs, in billets, in twigs, in faggots or in similar for
5%
44012100
Fuel wood, in logs, in billets, in twigs, in faggots or in similar for
5%
44012200
Fuel wood, in logs, in billets, in twigs, in faggots or in similar for
5%

Frequently asked questions

What is HSN Code 44061000?
HSN Code 44061000 is the official Harmonized System of Nomenclature code for Railway or tramway sleepers (crossties) of wood - not impregnated, as per the CBIC GST rate schedule.
What is the GST rate for HSN Code 44061000?
HSN Code 44061000 attracts GST at 5% (IGST). For intra-state supplies, this is split as CGST 2.5% + SGST 2.5%. As per Notification No. 9/2025 - Central Tax (Rate).
Which chapter does HSN Code 44061000 belong to?
HSN Code 44061000 falls under Chapter 44 -- Wood and articles of wood of the GST tariff.
Scroll to Top