Wood and Wood Products; wood charcoal

Tariff Item Description of goods GST Rates
Central CGST State/UT SGST/UTGST Interstate IGST Compensation cess
4401 Firewood or fuel wood Nil Nil Nil Nil
4402 Wood charcoal (including shell or nut charcoal), whether or not agglomerated Nil Nil Nil Nil
4401 Wood in chips or particles; sawdust and wood waste and scrap, whether or not agglomerated in logs, briquettes, pellets or similar forms 2.5% 2.5% 5% Nil
44 or any chapter The following goods namely:
  • Cement bonded particle board
  • Jute particle Board
  • Rice husk Board
  • Glass-fibre reinforced Gypsum Board
  • Sisal-fibre Board
  • Bagasse Board
  • Cotton stalk particle Board
  • Particle/fibre board manufactured from agriculture crop residues
6% 6% 12% Nil
4404 Split poles; piles, pickets and stakes of wood, pointed but not sawn lengthwise; wooden sticks, Hoop wood; roughly trimmed but not turned, bent or otherwise worked, suitable for the manufacture of walking sticks, umbrellas, tool handles or the like 6% 6% 12% Nil
4405 Wood wool; wood flour 6% 6% 12% Nil
4406 Railway or tramway sleepers of wood 6% 6% 12% Nil
4408 Plywood or for similar laminated wood and other wood, sawn lengthwise, sliced or peeled, whether or not planed, Sheets for veneering (including those obtained by slicing laminated wood), sanded, spliced or end-jointed, of a thickness not exceeding 6 mm 6% 6% 12% Nil
4415 Packing cases, boxes, crates, drums and similar packings, of wood; cable-drums of wood; pallets, box pallets and other load boards, of wood; pallets collars of wood 6% 6% 12% Nil
4416 Casks, barrels, vats, tubs and other coopers products and parts thereof, of wood, including staves 6% 6% 12% Nil
4417 Tools, tool bodies, tool handles, broom or brush bodies and handles, of wood; boot or shoe lasts and trees, of wood 6% 6% 12% Nil
4420 Caskets and cases for jewellery or cutlery, and similar articles, of wood; statuettes and other ornaments, Wood marquetry and inlaid wood; of wood; wooden articles of furniture not falling 6% 6% 12% Nil
4421 Pencil slats, parts of wood, namely oars, paddles and rudders for ships, boats and other similar floating structures, parts of domestic decorative articles used as tableware and kitchenware [other than wood paving blocks, articles of densified wood not elsewhere included or specified, parts of domestic decorative articles used as tableware and kitchenware], Other articles of wood; such as clothes hangers, spools, cops, bobbins, sewing thread reels and the like of turned wood for various textile machinery, match splints 6% 6% 12% Nil
4403 Wood in the rough 9% 9% 18% Nil
4407 Wood sawn or chipped 9% 9% 18% Nil
4408 Sheets for veneering (including those obtained by slicing laminated wood), for plywood or for similar laminated wood and other wood, swan lengthwise, sliced or eeled, whether or not planed, sanded, spliced or end-jointed, of a thickness not exceeding 6 mm 9% 9% 18% Nil
4409 Continuously shaped (tongued, grooved, rebated, chamfered, v-jointed, beaded, moulded, rounded or the like) along any of its edges or faces, whether or not planed, sanded or end-jointed, Wood (including strips and friezes for parquet flooring, not assembled) 9% 9% 18% Nil
44 or any chapter Resin bonded bamboo mat board, with or without veneer in between 9% 9% 18% Nil
44 or any chapter Bamboo flooring tiles 9% 9% 18% Nil
4419 Tableware and kitchenware of wood 9% 9% 18% Nil
4410 Particle board, oriented strand board and similar board of wood or other ligneous materials, whether or not agglomerated with resins or other organic binding substances, other than specified boards 9% 9% 18% Nil
4411 Fibre board of wood or other ligneous materials, whether or not bonded with resins or other organic substances, other than specified boards 9% 9% 18% Nil
4412 Plywood, veneered panels and similar laminated wood 9% 9% 18% Nil
4413 Densified wood, in blocks, plates, strips, or profile shapes 9% 9% 18% Nil
4414 Wooden frames for paintings, photographs, mirrors or similar objects 9% 9% 18% Nil
4418 Builders joinery and carpentry of wood, including cellular wood panels, assembled flooring panels, shingles and shakes 9% 9% 18% Nil
4421 Wood paving blocks, articles of densified wood not elsewhere included or specified, parts of domestic decorative articles used as tableware and kitchenware 9% 9% 18% Nil
4414 Wall paper and similar wall coverings; window transparencies of paper 9% 9% 18% Nil