HSN Code 44
The following goods, namely: — 1[a.] Cement Bonded Particle Board; 2[b.] Jute Particle Board; 3[c.] Rice Husk Board; 4[d.] Glass-fibre Reinforced Gypsum Board (GRG) 5[e.] Sisal-fibre Boards; 6[f.] Bagasse Board; and 7[g.] Cotton Stalk Particle Board 8[h.] Particle/fibre board manufactured from agricultural crop residues
| Description | CGST | SGST | IGST | Schedule |
|---|---|---|---|---|
| The following goods, namely: — 1[a.] Cement Bonded Particle Board; 2[b.] Jute Particle Board; 3[c.] Rice Husk Board; 4[d.] Glass-fibre Reinforced Gypsum Board (GRG) 5[e.] Sisal-fibre Boards; 6[f.] Bagasse Board; and 7[g.] Cotton Stalk Particle Board 8[h.] Particle/fibre board manufactured from agricultural crop residues | 2.5% | 2.5% | 5% | I |
| Idols of wood, stone [including marble] and metals [other than those made of precious metals] | 2.5% | 2.5% | 5% | I |
| Resin bonded bamboo mat board, with or without veneer in between; Bamboo flooring tiles | 9% | 9% | 18% | II |
This HSN code covers more than one type of goods with different applicable rates — match the description above to your product before filing.
Source: Notification No. 9/2025-Integrated Tax (Rate), dated 17 September 2025 (effective 22 September 2025). Compensation Cess, if applicable, is not shown here — verify on the official CBIC portal.
Frequently asked questions
What is the GST rate for HSN code 44?
HSN code 44 carries more than one GST rate depending on the specific goods: The following goods, namely: — 1[a.] Cement Bonded Particle Board; 2[b.] Jute Particle Board; 3[c.] Rice Husk Board; 4[d.] Glass-fibre Reinforced Gypsum Board (GRG) 5[e.] Sisal-fibre Boards; 6[f.] Bagasse Board; and 7[g.] Cotton Stalk Particle Board 8[h.] Particle/fibre board manufactured from agricultural crop residues attracts 5%; Idols of wood, stone [including marble] and metals [other than those made of precious metals] attracts 5%; Resin bonded bamboo mat board, with or without veneer in between; Bamboo flooring tiles attracts 18%.
Which chapter does HSN code 44 belong to?
HSN code 44 falls under Chapter 44 - Wood and Articles of Wood; Wood Charcoal of the Customs Tariff Act, 1975.
Related HSN codes in Chapter 44
- HSN 4401 — Wood in chips or particles; sawdust and wood waste and scrap…
- HSN 4403 — Wood in the rough
- HSN 4404 — Hoopwood; split poles; piles, pickets and stakes of wood, po…
- HSN 4405 — Wood wool; wood flour
- HSN 4406 — Railway or tramway sleepers (cross-ties) of wood
- HSN 4407 — Wood sawn or chipped
- HSN 4408 — Sheets for veneering (including those obtained by slicing la…
- HSN 4409 — Bamboo flooring