HSN Code 4415
Packing cases, boxes, crates, drums and similar packings, of wood; cable-drums of wood; pallets, box pallets and other load boards, of wood; pallet collars of wood
| Description | CGST | SGST | IGST | Schedule |
|---|---|---|---|---|
| Packing cases, boxes, crates, drums and similar packings, of wood; cable-drums of wood; pallets, box pallets and other load boards, of wood; pallet collars of wood | 2.5% | 2.5% | 5% | I |
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.
Material matters more than function here
HSN 4415 covers packing cases, boxes, crates, drums, cable-drums, and pallets — but strictly of wood. The same products made of plastic, metal, or corrugated fibreboard are classified under entirely different headings with their own rates (plastic packing articles under Chapter 39, corrugated paper/paperboard boxes under 4819).
If you supply pallets or crates in multiple materials under one SKU family, don't assume they all share this code — the material, not the product function, decides the heading.
Frequently asked questions
What is the GST rate for HSN code 4415?
The GST rate for HSN code 4415 (Packing cases, boxes, crates, drums and similar packings, of wood; cable-drums of wood; pallets, box pallets and other load boards, of wood; pallet collars of wood) is 5% IGST (2.5% CGST + 2.5% SGST), as per Schedule I of Notification No. 9/2025-Integrated Tax (Rate).
Which chapter does HSN code 4415 belong to?
HSN code 4415 falls under Chapter 44 - Wood and Articles of Wood; Wood Charcoal of the Customs Tariff Act, 1975.
Related HSN codes in Chapter 44
- HSN 44 — The following goods, namely: — 1[a.] Cement Bonded Particle …
- 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…