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Verified Category: Wood

HSN Code 4421

Other articles of wood; such as clothes hangers, Spools, cops, bobbins, sewing thread reels and the like of turned wood for various textile

Current GST Rate
5%
Verified ✓
Rate noteRate varies within this heading — 5%: Other articles of wood; such as clothes hangers,…; 18%: Wood paving blocks, articles of densified wood not…

Official Classification

Under the Harmonized System of Nomenclature (HSN), the code 4421 specifically identifies other articles of wood; such as clothes hangers, spools, cops, bobbins, sewing thread reels and the like of turned wood for various textile 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 4421 on all Tax Invoices for other articles of wood; such as clothes hangers, spools, cops, bobbins, sewing thread reels and the like of turned wood for various textile
  • 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 4421

"Classifying other articles of wood; such as clothes hangers, spools, cops, bobbins, sewing thread reels and the like of turned wood for various textile 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."