GST Rate on Wood and Wooden Furniture

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GST Rate on Wood and Wooden Furniture

The GST rates in India are decided by the GST Council from time to time. GST rates will be levied in 5 rates, namely, NIL, 5%, 12%, 18% and 28%. With GST to be implemented in India from 1st July 2017, the GST rate for all goods and services have been notified. In this article, we look at the GST rate for wood, wooden furniture and articles made of wood.

HSN Code for Wood and Wooden Furniture

HSN Code starting with 44 pertains to wood, articles of wood and wood charcoal. Based on the type of wooden product, the GST rate would vary between 0% to 28%.

GST Rate for Firewood, Wood Charcoal and Wood Chips

Under GST, firewood or fuelwood and wood charcoal (including shell or nut charcoal), whether or not agglomerated are not taxable.

Wood in chips or particles; sawdust and wood waste and scrap, whether or not agglomerated in logs, briquettes, pellets or similar forms is taxed at 5% GST.

Wood and Wooden Furniture attracting 12% GST

The following types of wood and wooden article attract 12% GST:

  • 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.
  • Wood wool; wood flour.
  • Railway or tramway sleepers (cross-ties) of wood.
  • The following articles containing wood
    • Cement Bonded Particle Board
    • Jute Particle Board
    • Rice Husk Board
    • Glass-fibre Reinforced Gypsum Board (GRG)
    • Sisal-fibre Boards
    • Bagasse Board
    • Cotton Stalk Particle Board
    • Particle/fibreboard manufactured from agricultural crop residues
  • 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.
  • Casks, barrels, vats, tubs and other coopers’ products and parts thereof, of wood, including staves.
  • Tools, tool bodies, tool handles, broom or brush bodies and handles, of wood; boot or shoe lasts and trees, of wood.
  • 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.
  • 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.

Wood and Wooden Products attracting 18% GST

The following types of wood and wooden article attract 18% GST:

  • Wood in the rough
  • Sawn wood or chipped
  • Wood (including strips and friezes for parquet flooring, not assembled) 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 [4409]
  • Resin bonded bamboo mat board, with or without veneer in between
  • Bamboo flooring tiles
  • Tableware and Kitchenware of wood

Wood and Wooden Products attracting 28% GST

The following types of wood and wooden article attract 28% GST:

  • 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.
  • Fibre board of wood or other ligneous materials, whether or not bonded with resins or other organic substances, other than specified boards.
  • Plywood, veneered panels and similar laminated wood.
  • Densified wood, in blocks, plates, strips, or profile shapes.
  • Wooden frames for paintings, photographs, mirrors or similar objects.
  • Builders’ joinery and carpentry of wood, including cellular wood panels, assembled flooring panels, shingles and shakes
  • Wood paving blocks, articles of densified wood not elsewhere included or specified, Parts of domestic decorative articles used as tableware and kitchenware.

You can find GST Rate for all goods and services in India using IndiaFilings GST Calculator.

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