Chapter 44 - Wood and articles of wood; wood charcoal

Notes

This Chapter does not cover:
1. wood, in chips, in shavings, crushed, ground or powdered, of a kind used primarily in perfumery, in pharmacy,or for insecticidal, fungicidal or similar purposes (heading 1211);
2. bamboos or other materials of a woody nature of a kind used primarily for plaiting, in the rough, whether or not split, sawn lengthwise or cut to length (heading 1401);
3. wood, in chips, in shavings, ground or powdered, of a kind used primarily in dyeing or in tanning (heading 1404);
4. activated charcoal (heading 3802);
5. articles of heading 4202;
6. goods of Chapter 46;
7. footwear or parts thereof Chapter 64;
8. goods of Chapter 66 (for example, umbrellas and walking-sticks and parts thereof);
9. goods of heading 6808;
10. imitation jewellery of heading 7117;
11. goods of Section XVI or Section XVII (for example, machine parts, cases, covers, cabinets for machines and apparatus and wheel wrights' wares);
12. goods of Section XVII (for example, clock cases and musical instruments and parts thereof);
13. parts of firearms (heading 9305);
14. articles of Chapter 94 (for example, furniture, lamps and lighting fittings, prefabricated buildings);
15. articles of Chapter 95 (for example, toys, games, sports requisites);
16. articles of Chapter 96 (for example, smoking pipes and parts thereof, buttons, pencils, and monopods, bipods,tripods and similar articles) excluding bodies and handles, of wood, for articles of heading 9603; or
17. articles of Chapter 97 (for example, works of art
In this Chapter, the expression "densified wood" means wood which has been subjected to chemical or physical treatment (being, in the case of layers bonded together, treatment in excess of that needed to ensure a good bond), and which has thereby acquired increased density or hardness together with improved mechanical strength or resistance to chemical or electrical agencies.
Headings 4414 to 4421 apply to articles of the respective descriptions of particle board or similar board,fibreboard, laminated wood or densified wood as they apply to such articles of wood.
Products of heading 4410, 4411 or 44 12 may be worked to form the shapes provided for in respect of the goods of heading 4409, curved, corrugated, perforated, cut or formed to shapes other than square or rectangular or submitted to any other operation provided it does not give them the character of articles of other headings.
Heading 4417 does not apply to tools in which the blade, working edge, working surface or other working part is formed by any of the materials specified in Note l to Chapter 82.
Subject to Note 1 above and except where the context otherwise requires, any reference to "wood" in a heading of this Chapter applies also to bamboos and other materials of a woody nature.

GST Rates of Goods

Chapter Heading	Description	Rate of GST	Schedule	Sr.No
44	Idols of wood, stone [including marble] and metals [other than those made of precious metals]	5%	I	92A<sup>1</sup>
4401	Wood in chips or particles: sawdust and wood waste and scrap.whether or not agglomerated in logs. briquettes. pellets or similar forms	5%	I	198
4403	Wood in the rough	18%	III	134
4404	Hoopwood; split poles; piles, pickets and stakes of wood. pointed but not sawn lengthwise; wooden sticks, roughly trimmed but not turned, bent or otherwise worked, suitable for the manufacture of walking sticks, umbrellas, tool handles or the like	5%	I	93
4405	Wood wool; wood flour	5%	I	94
4406	Railway or tramway sleepers (cross-ties) of wood	5%	I	95
4407	Wood sawn or chipped	18%	III	135
4408	Sheets for veneering (including those obtained by slicing laminated wood). for plywood or for similar laminated wood and other wood,sawn lengthwise, sliced or peeled, whether or not planed. sanded,spliced or end-jointed, of a thickness not exceeding 6 mm [for match splints]	5%	I	96
4409	Wood (including strips and friezes for parquet flooring, not assembled) continuously shaped (tongued, grooved, rebated,chamfered, vjointed, beaded, tnouldektounded or the like) along	18%	III	97
4410	Particle board, Oriented Strand Board (OSB) and similar board (for example, wafer board) of wood or other ligneous materials, whether or not agglomerated with resins or other organic binding substances, other than specified boards	28%	IV	58
4411	Fibre board of wood or other ligneous materials, whether or not bonded with resins or other organic substances, other than specified boards	28%	IV	59
4412	Plywood, veneered panels and similar laminated wood	28%	IV	60
4413	Densified wood, in blocks, plates, strips, or profile shapes	28%	IV	61
4414	Wooden frames for paintings, photographs, mirrors or similar objects	28%	IV	62
4415	Packing cases, boxes, crates, drums and similar packings, of wood; cable-drums of wood; pallets, box pallets and other load boards, of wood; pallet collars of wood	5%	I	97
4416	Casks, barrels, vats, tubs and other coopers' products and parts thereof, of wood, including staves	5%	I	98
4417	Tools, tool bodies, tool handles, broom or brush bodies and handles, of wood; boot or shoe lasts and trees, of wood	5%	I	99
4418	Builders joinery and carpentry of wood, including cellular wood panels, assembled flooring panels, shingles and shakes	28%	IV	63
4419<sup>♥</sup>	Tableware and Kitchenware of wood	18%	III	140
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	5%	I	100
4421	4421 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, 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]	5%	I	101
44	The following goods, namely: — a.Cement Bonded Particle Board;b.Jute Particle Board: c.Rice Husk Board: d. Glass-fibre Reinforced Gypsum Board (GRG) e. Sisal-fibre Boards; f. Bagasse Board; and g. Cotton Stalk Particle Board h. Particle/fibre board manufactured from agricultural crop residues	12%	II	92A<sup>1</sup>
44	Resin bonded bamboo mat board, with or without veneer in between	18%	III	138
44	Bamboo flooring tiles	18%	III	139
4408	Sheets for veneering (including those obtained by slicing laminated wood), for plywood or for similar laminated wood and other wood, sawn lengthwise, sliced or peeled, whether or not planed, sanded, spliced or end-jointed, of a thickness not exceeding 6 mm [other than for match splints]	18%	III	136
4409	any of its edges or faces, whether or not planed, sanded or end jointed	-	-	-
4409	Wood (including strips and friezes for parquet flooring, not assembled) continuously shaped (tongued, grooved, rebated,chamfered, sr-jointed, beaded, moulded, rounded or the like) along any of its edges or faces, whether or not planed, sanded or end jointed [other than bamboo flooring]	18%	III	137<sup>1</sup>
4410	Particle board, Oriented Strand Board and similar board (for example, wafer board) of wood or other ligneous materials, whether or not agglomerated with resins or other organic binding substances, other than specified boards	18%	III	137A
4411	Fibre board of wood or other ligneous materials, whether or not bonded with resins or other organic substances, other than specified boards	18%	III	137B
4412	Plywood, veneered panels and similar laminated wood	18%	III	137C
4413	Densified wood, in blocks, plates, strips. or profile shapes	18%	III	137D
4414	Wooden frames for paintings. photographs. mirrors or similar objects	18%	III	137E
4418	Builders joinery and carpentry of wood. including cellular wood panels, assembled flooring panels, shingles and shakes	18%	III	137F
4418	Builders joinery and carpentry of wood, including cellular wood panels, assembled flooring panels, shingles and shakes [other than bamboo wood building joinery]	18%	III	137F<sup>2</sup>
4418	Bamboo wood building joinery	12%	II	99A
4419<sup>♥</sup>	Tableware and Kitchenware of wood	12%	II	99A
4419	Tableware and Kitchenware of wood	5%	I	99B<sup>Θ</sup>
4421<sup>♥</sup>	Wood paving blocks, articles of densified wood not elsewhere included or specified. Parts of domestic decorative articles used as tableware and kitchenware	28%	IV	64
4421<sup>♥</sup>	Wood paving blocks, articles of densified wood not elsewhere included or specified, Parts of domestic decorative articles used as tableware and kitchenware	18%	III	137G
44	Deities made of stone, marble or wood	0%	-	114A<sup>1</sup>
68	Deities made of stone, marble or wood	0%	-	114A<sup>1</sup>
4401	Firewood or fuel wood	0%	-	113
4402	Wood charcoal (including shell or nut charcoal). whether or not agglomerated	0%	-	114

Other Exemptions

Description	Notification
Exemption from Registration - Small Taxpayers having turnover below threshold limit	Notification No. 10/2019-C.T., dated 7-3-2019
Composition Levy Scheme for Small Taxpayers having Turnover Up to Rs. 1.5 Crore — Old Scheme	Notification No. 8/2017-C.T., dated 27-6-2017
Composition Levy Scheme for Small Taxpayers having Turnover up to Rs. 1.5 Crore — New Scheme	Notification No. 14/2019-C.T., dated 7-3-2019
Scheme to Pay GST 0 6% - For Taxpayers having turnover less than Rs. 50 Lakhs and Not Eligible for Composition Scheme.	Notification No. 2/2019-C.T. (Rate), dated 7-3-2019
Exemption to Specified Goods supplied to Specified Recipients for Petroleum Exploration etc.	Notification No. 3/2017-Central Tax (Rate), dated 28-6-2017]
Exemption to Goods Supplied to CSD by way of Refund	Notification No. 6/2017-Central Tax (Rate), New Delhi, dated 28-6-2017.
Exemption to goods supplied by CSD	Notification No. 7/2017-Central Tax (Rate), New Delhi, dated 28-6-2017
United Nation, International Organisation and Foreign Diplomatic Mission Notified as Entitled for refund of GST Paid on supplies received.	Notification No. 16/2017-Central Tax (Rate), dated 28-6-2017
Reduced GST on Supply of Goods to Exporter	Notification No. 40/2017-CT. (Rate), dated 23-10-2017
Concessional GST on Supply of Scientific and technical equipment to research institutions	Notification No. 45/2017-C.T. (Rate), dated 14-11-2017
Concessional GST on Specified Handicraft	Notification No. 21/2018-C.T. (Rate), dated 26-7-2018

Departmental Clarifications / Case Law

Plywood

Plywood - 13lock board classifiable under Heading 44.08 -1-ISN Explanatory Notes vis-a-vis ISI Glossary of Terms When Tariff entry is patterned on HSN - Explanatory Notes to HSN preferable to ISI Glossary in case of a conflict, unless a different intention is indicated in Tariff itself, GCE Shillong v Wood Craft Product 1995 (77) ELT 23 (SC).

Wood for Pulp

Wood for Pulp- The supply of Eucalyptus/Subabul wood de-barked pulp wood in cut sizes, supplied to various paper mills for manufacture of pulp falls under CTH 4401 Entry No.198 of Schedule-I of Notification No.1/2017 Central Tax (Rate), dated 28th June, 2017, and attracts COST @ 2.5% and SGST @ 2.5%. In Re: Sri Venkateshwara Traders 2018 (18) G.S.T.L. 849 (AAR-GST).

Pulp Wood

Pulp Wood - The supply of Eucalyptus/Subabul wood de-barked pulp wood in cut sizes, supplied to various paper mills for manufacture of pulp falls under CTH 4401, Entry No. 198 of Schedule-I of Notification No 1/2017Central Tax (Rate), dated 28th June, 2017, and attracts CGST @2.5% and SGST @ 2.5%.GST @ 5%.In Re: Ruchi Enterprises, 2018 (17) G.S.T.L. 61 (A.A.R. - GST).

Pallets and Box pallets are covered under HSN 4415 20 00 and covered under Entry No. 97 of Schedule II of Notification No. I/2017 Central Tax (Rate), dated 2862017 and Entry No. 97 of Schedule II of Notification No. 1/2017-State Tax (Rate), dated 2862017 and hence the tax rates applicable on the same are 6% under the Central Goods and Services Tax Act and 6% under the Karnataka Goods and Services Tax Act. In Re: V Pac Canons India Pvt. Ltd. 2018 (17) G.S.T.L. 484 (AARGST).

Raw and processed wood of Malaysia saal and marandi wood- Wood in the rough, whether or not stripped of bark or sapwood, or roughly squared, is classifiable under heading 4403 and attracts 18% GST. C.B.I. & C circular F. No. 332/M017MU, dated 7-12-2017