HSN Code 4420
Wood marquetry and inlaid wood; caskets and cases for jewellery or cutlery, and similar articles, of wood; statuettes and other ornaments, of wood; wooden articles of furniture not falling in Chapter 94
| Description | CGST | SGST | IGST | Schedule |
|---|---|---|---|---|
| Wood marquetry and inlaid wood; caskets and cases for jewellery or cutlery, and similar articles, of wood; statuettes and other ornaments, of wood; wooden articles of furniture not falling in Chapter 94 | 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.
Frequently asked questions
What is the GST rate for HSN code 4420?
The GST rate for HSN code 4420 (Wood marquetry and inlaid wood; caskets and cases for jewellery or cutlery, and similar articles, of wood; statuettes and other ornaments, of wood; wooden articles of furniture not falling in Chapter 94) 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 4420 belong to?
HSN code 4420 falls under Chapter 44 - Wood and Articles of Wood; Wood Charcoal of the Customs Tariff Act, 1975.
Is all wooden furniture classified under HSN 4420?
No. HSN 4420 covers wooden articles of furniture only if they don't fall in Chapter 94 — standard wooden furniture (tables, chairs, cabinets) is classified under Chapter 94, not here. HSN 4420 is really for decorative/ornamental wood pieces: marquetry, inlaid wood, jewellery or cutlery caskets, and wooden statuettes and ornaments.
Does a decorative wooden jewellery box get taxed differently from a plain wooden storage box?
A casket or case specifically for jewellery or cutlery, or a decorative/ornamental wood article, fits HSN 4420 at 5%. A plain functional wooden box with no ornamental or jewellery/cutlery-specific design may need checking against other wood-article headings depending on its actual use.
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…