HSN Code 44109012 -- – Particle board and similar board (for example, oriented strand board and wafer b (GST Rate 18%)

HSN Code 44109012

Particle board and similar board (for example, oriented strand board and wafer board) of wood or other ligneous materials, whether or not agglomerated with resins or other organic binding substances- other: plastic laminated sheets: veneered particle board, not having decorative veneers of any face

HSN44109012

Particle board and similar board (for example, oriented strand board and wafer board) of wood or other ligneous materials, whether or not agglomerated with resins or other organic binding substances- other: plastic laminated sheets: veneered particle board, not having decorative veneers of any face

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 and similar board (for example, oriented strand board and wafer b. 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 44109012?
HSN Code 44109012 is the official Harmonized System of Nomenclature code for Particle board and similar board (for example, oriented strand board and wafer board) of wood or other ligneous material, as per the CBIC GST rate schedule.
What is the GST rate for HSN Code 44109012?
HSN Code 44109012 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 44109012 belong to?
HSN Code 44109012 falls under Chapter 44 -- Wood and articles of wood of the GST tariff.
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