HSN Code 44109010 -- – Particle board, oriented strand board (osb) and similar board (for example, wafe (GST Rate 18%)

HSN Code 44109010

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 -- other --- plain particle board

HSN44109010

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 -- other --- plain particle board

18%
IGST
Schedule II
CGST9%
SGST/UTGST9%
CessNil
Heading: 4410
Subheading: 441090
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 Particle board, oriented strand board (osb) and similar board (for example, wafe. 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 44109010?
HSN Code 44109010 is the official Harmonized System of Nomenclature code for Particle board, oriented strand board (osb) and similar board (for example, waferboard) of wood or other ligneous materi, as per the CBIC GST rate schedule.
What is the GST rate for HSN Code 44109010?
HSN Code 44109010 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 44109010 belong to?
HSN Code 44109010 falls under Chapter 44 -- Wood and articles of wood of the GST tariff.
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