Chapter 44 of the GST framework covers Wood And Articles Of Wood; Wo, and HSN Code 44039100 specifically identifies Wood In The Rough, Whether Or Not Stripped Of Bark Or Sapwood, Or Roughly Squared - Other : Of Oak (Quercus Spp.) for taxation purposes. This classification is mandatory for all businesses engaged in the supply of Wood In The Rough, Whether Or Not Stripped Of Bark Or Sapwood, Or Roughly Squared - Other : Of Oak (Quercus Spp.). Tax rates applicable include CGST at 9.00%, SGST/UTGST at 9.00%, and IGST at 18.00% for interstate movements. The standard unit of measurement is m3.
HSN Codes under Chapter 44 – Wood And Articles Of Wood; Wo
Below are related HSN codes from Chapter 44 – Wood And Articles Of Wood; Wo for your reference:
| Chapter | HSN Code | Description | CGST | SGST/UTGST | IGST |
|---|---|---|---|---|---|
| Wood And Articles Of Wood; Wo... | 44011010 | Fuel Wood, In Logs, In Billets, In Twigs, In Faggo... | 2.50% | 2.50% | 5.00% |
| Wood And Articles Of Wood; Wo... | 44011090 | Fuel Wood, In Logs, In Billets, In Twigs, In Faggo... | 0.025 | 0.025 | 0.05 |
| Wood And Articles Of Wood; Wo... | 44011110 | In Logs | 0.025 | 0.025 | 0.05 |
| Wood And Articles Of Wood; Wo... | 44011190 | Other | Nil | Nil | Nil |
| Wood And Articles Of Wood; Wo... | 44011210 | In Logs | 0.025 | 0.025 | 0.05 |
| Wood And Articles Of Wood; Wo... | 44011290 | Other | Nil | Nil | Nil |
| Wood And Articles Of Wood; Wo... | 44012100 | Fuel Wood, In Logs, In Billets, In Twigs, In Faggo... | 0.025 | 0.025 | 0.05 |
| Wood And Articles Of Wood; Wo... | 44012200 | Fuel Wood, In Logs, In Billets, In Twigs, In Faggo... | 0.025 | 0.025 | 0.05 |
| Wood And Articles Of Wood; Wo... | 44013100 | Fuel Wood, In Logs, In Billets, In Twigs, In Faggo... | 0.025 | 0.025 | 0.05 |
| Wood And Articles Of Wood; Wo... | 44013200 | Wood And Articles Of Wood; Wood Charcoal~Fuel Wood... | 0.025 | 0.025 | 0.05 |
GST Rates for HSN 44039100
Goods classified as Wood In The Rough, Whether Or Not Stripped Of Bark Or Sapwood, Or Roughly Squared - Other : Of Oak (Quercus Spp.) under HSN 44039100 are taxed based on transaction type. Local sales attract CGST at 9.00% plus SGST/UTGST at 9.00%. For supplies crossing state boundaries, IGST at 18.00% applies. Documentation must reflect m3 as the measurement standard for Chapter 44 – Wood And Articles Of Wood; Wo products.
Who Should Use HSN Code 44039100?
Every entity transacting in Wood In The Rough, Whether Or Not Stripped Of Bark Or Sapwood, Or Roughly Squared - Other : Of Oak (Quercus Spp.) must quote HSN Code 44039100 on invoices. This includes traders, distributors, and e-commerce sellers operating under Wood And Articles Of Wood; Wo. Chapter 44 mandates this classification for accurate tax computation across the supply chain.
Business Registration Requirements
Starting a business involving Wood In The Rough, Whether Or Not Stripped Of Bark Or Sapwood, Or Roughly Squared - Other : Of Oak (Quercus Spp.)? GST registration is mandatory for collecting and remitting taxes on HSN 44039100 goods. Companies planning international trade within Wood And Articles Of Wood; Wo must obtain an Import Export Code. Exporters need AD Code registration for receiving foreign payments. New entrepreneurs should complete company registration before pursuing trade-specific approvals.
Why Correct Classification Matters
Accurate application of HSN Code 44039100 for Wood In The Rough, Whether Or Not Stripped Of Bark Or Sapwood, Or Roughly Squared - Other : Of Oak (Quercus Spp.) enables legitimate input tax credit claims and prevents assessment disputes. Businesses under Chapter 44 – Wood And Articles Of Wood; Wo should monitor rate updates (9.00%, 9.00%, 18.00%) through official notifications to maintain seamless compliance.
Frequently Asked Questions (FAQs)
How many digits of HSN Code 44039100 should I mention on invoices?
The number of HSN digits depends on your annual turnover. Businesses with turnover above Rs 5 crore must mention 6 digits, while others may use 4 digits. Always use the complete HSN 44039100 for accurate classification of Wood In The Rough, Whether Or Not Stripped Of Bark Or Sapwood, Or Roughly Squared - Other : Of Oak (Quercus Spp.).
Can I claim input tax credit on Wood In The Rough, Whether Or Not Stripped Of Bark Or Sapwood, Or Roughly Squared - Other : Of Oak (Quercus Spp.) purchases?
Yes, registered businesses can claim input tax credit on Wood In The Rough, Whether Or Not Stripped Of Bark Or Sapwood, Or Roughly Squared - Other : Of Oak (Quercus Spp.) purchases made under HSN 44039100. Ensure your supplier mentions correct HSN code and GST rates (9.00%, 9.00%) on the invoice.
What is the difference between CGST and IGST for HSN 44039100?
CGST at 9.00% plus SGST/UTGST at 9.00% applies when Wood In The Rough, Whether Or Not Stripped Of Bark Or Sapwood, Or Roughly Squared - Other : Of Oak (Quercus Spp.) is sold within the same state. IGST at 18.00% is charged when goods move across state borders or are imported.
Is Import Export Code necessary for trading Wood In The Rough, Whether Or Not Stripped Of Bark Or Sapwood, Or Roughly Squared - Other : Of Oak (Quercus Spp.) domestically?
No, Import Export Code is only required if you plan to import or export Wood In The Rough, Whether Or Not Stripped Of Bark Or Sapwood, Or Roughly Squared - Other : Of Oak (Quercus Spp.) internationally. For domestic trade within Wood And Articles Of Wood; Wo, GST registration is sufficient.
