Official Classification

Under the Harmonized System of Nomenclature (HSN), the code 4402 specifically identifies wood charcoal (including shell or nut charcoal), whether or not agglomerated for the purpose of taxation and trade in Bharat. This ensures uniform classification across all Indian states and Union Territories.

Intra-State Split

CGST 0% + SGST 0%

Inter-State Split

IGST 0%

Compliance Check-list

✓Mention HSN 4402 on all Tax Invoices for wood charcoal (including shell or nut charcoal), whether or not agglomerated
✓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 4402

"Classifying wood charcoal (including shell or nut charcoal), whether or not agglomerated correctly is critical to avoid litigation. While the base rate is 0%, always check for anti-dumping duties if importing, especially under the Wood category. AasanKhata automatically monitors these shifts for you."