44079600 is the designated HSN classification for Of Birch (Betula Spp.), categorized under Chapter 44 – Wood And Articles Of Wood; Wo in the GST tariff structure. Businesses involved in trading, manufacturing, or importing Of Birch (Betula Spp.) must apply this code correctly on invoices and tax returns. The applicable tax rates include CGST at 0.09, SGST/UTGST at 0.09 for local transactions, and IGST at 0.18 for interstate supplies. Quantities are measured in m3 for billing purposes.
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 44079600
Tax liability for Of Birch (Betula Spp.) under HSN 44079600 varies by transaction geography. CGST at 0.09 combined with SGST/UTGST at 0.09 applies to local sales. Interstate movement attracts IGST at 0.18. All billing for Chapter 44 – Wood And Articles Of Wood; Wo products must use m3.
Who Should Use HSN Code 44079600?
All businesses supplying Of Birch (Betula Spp.) are obligated to use HSN 44079600 on tax invoices. From producers to retailers within Wood And Articles Of Wood; Wo, Chapter 44 classification ensures uniform tax treatment. This requirement applies regardless of turnover or business model.
Business Registration Requirements
Commencing trade in Of Birch (Betula Spp.)? Secure GST registration to handle taxes on HSN 44079600 classified goods. Businesses with international operations in Wood And Articles Of Wood; Wo need an Import Export Code. Exporters require AD Code registration for foreign currency receipts. Start with company registration to formalize your business structure.
Why Correct Classification Matters
Correct HSN Code 44079600 application for Of Birch (Betula Spp.) ensures smooth input credit utilization and assessment processes. Track 0.09, 0.09, and 0.18 rate changes for Chapter 44 – Wood And Articles Of Wood; Wo through official notifications for continuous compliance.
Frequently Asked Questions (FAQs)
How many digits of HSN Code 44079600 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 44079600 for accurate classification of Of Birch (Betula Spp.).
Can I claim input tax credit on Of Birch (Betula Spp.) purchases?
Yes, registered businesses can claim input tax credit on Of Birch (Betula Spp.) purchases made under HSN 44079600. Ensure your supplier mentions correct HSN code and GST rates (0.09, 0.09) on the invoice.
What is the difference between CGST and IGST for HSN 44079600?
CGST at 0.09 plus SGST/UTGST at 0.09 applies when Of Birch (Betula Spp.) is sold within the same state. IGST at 0.18 is charged when goods move across state borders or are imported.
Is Import Export Code necessary for trading Of Birch (Betula Spp.) domestically?
No, Import Export Code is only required if you plan to import or export Of Birch (Betula Spp.) internationally. For domestic trade within Wood And Articles Of Wood; Wo, GST registration is sufficient.
