44219920 is the designated HSN classification for Wood Paving Blocks, categorized under Chapter 44 – Wood And Articles Of Wood; Wo in the GST tariff structure. Businesses involved in trading, manufacturing, or importing Wood Paving Blocks must apply this code correctly on invoices and tax returns. The applicable tax rates include CGST at 9.00%, SGST/UTGST at 9.00% for local transactions, and IGST at 18.00% for interstate supplies. Quantities are measured in kg. 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 44219920
The taxation of Wood Paving Blocks under HSN Code 44219920 depends on supply location. Intrastate transactions require CGST at 9.00% and SGST/UTGST at 9.00%. Interstate supplies are charged IGST at 18.00%. Invoices should consistently use kg. for Wood And Articles Of Wood; Wo goods under Chapter 44.
Who Should Use HSN Code 44219920?
Manufacturers, wholesalers, retailers, and exporters dealing in Wood Paving Blocks are required to mention HSN 44219920 on all tax documents. This classification under Wood And Articles Of Wood; Wo applies to businesses of all sizes operating within Chapter 44. Proper usage ensures accurate return filing and audit compliance.
Business Registration Requirements
Entering the Wood Paving Blocks market requires essential registrations. GST registration enables legal tax collection on HSN 44219920 goods. For cross-border trade in Wood And Articles Of Wood; Wo items, secure an Import Export Code. Exporters additionally need AD Code registration for bank processing. Begin with company registration to establish your business entity.
Why Correct Classification Matters
Using HSN Code 44219920 accurately for Wood Paving Blocks avoids compliance issues and facilitates credit claims. Monitor changes to 9.00%, 9.00%, and 18.00% rates for Chapter 44 – Wood And Articles Of Wood; Wo to maintain accurate filings and smooth business operations.
Frequently Asked Questions (FAQs)
How many digits of HSN Code 44219920 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 44219920 for accurate classification of Wood Paving Blocks.
Can I claim input tax credit on Wood Paving Blocks purchases?
Yes, registered businesses can claim input tax credit on Wood Paving Blocks purchases made under HSN 44219920. 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 44219920?
CGST at 9.00% plus SGST/UTGST at 9.00% applies when Wood Paving Blocks 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 Paving Blocks domestically?
No, Import Export Code is only required if you plan to import or export Wood Paving Blocks internationally. For domestic trade within Wood And Articles Of Wood; Wo, GST registration is sufficient.
