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Verified Category: Wood

HSN Code 4401

Wood in chips or particles; sawdust and wood waste and scrap, whether or not agglomerated in logs, briquettes, pellets or similar forms

Current GST Rate
5%
Verified ✓
Rate noteRate varies within this heading — 0%: Firewood or fuel wood; 5%: Wood in chips or particles; sawdust and wood waste and…

Official Classification

Under the Harmonized System of Nomenclature (HSN), the code 4401 specifically identifies wood in chips or particles; sawdust and wood waste and scrap, whether or not agglomerated in logs, briquettes, pellets or similar forms for the purpose of taxation and trade in Bharat. This ensures uniform classification across all Indian states and Union Territories.

Intra-State Split
CGST 2.5% + SGST 2.5%
Inter-State Split
IGST 5%

Compliance Check-list

  • Mention HSN 4401 on all Tax Invoices for wood in chips or particles; sawdust and wood waste and scrap, whether or not agglomerated in logs, briquettes, pellets or similar forms
  • Include in HSN-wise summary of GSTR-1 filings
  • Mandatory for E-way bill generation for goods above threshold
  • Ensure Input Tax Credit (ITC) matches this classification
✨ AI Compliance Insight

Expert Advice for 4401

"Classifying wood in chips or particles; sawdust and wood waste and scrap, whether or not agglomerated in logs, briquettes, pellets or similar forms correctly is critical to avoid litigation. While the base rate is 5%, always check for anti-dumping duties if importing, especially under the Wood category. AasanKhata automatically monitors these shifts for you."