|
HSN Code |
|
|
|
Noti No. CT(Rate) |
|
1. |
44 or 68 |
Deities made of stone, marble or wood (S.No.114A Sch.) [w.e.f. 27.07.2018] (Statue of God) |
Ex |
Ex |
|
26.07.2018 |
2. |
44, 68, 83 |
Idols of wood, stone [including marble] and metals [other than those made of precious metals] (S.No.92A Sch.II) |
6% |
6% |
|
22.09.2017 |
3. |
4401 |
Firewood or fuel wood (S.No.113 Sch.) |
Ex |
Ex |
|
28.06.2017 |
4. |
4401 |
Wood in chips or particles; sawdust and wood waste and scrap, whether or not
agglomerated in logs, briquettes, pellets
or similar forms (S.No.198 Sch.I) |
2.5% |
2.5% |
|
28.06.2017 |
5. |
4402 |
Wood charcoal (including shell or nut charcoal), whether or not agglomerated
(S.No.114 Sch.) |
Ex |
Ex |
|
28.06.2017 |
6. |
4403 |
|
9% |
9% |
|
28.06.2017 |
7. |
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 (S.No.93 Sch.II) |
6% |
6% |
|
28.06.2017 |
8. |
4405 |
Wood wool; wood flour (S.No.94 Sch.II) |
6% |
6% |
|
28.06.2017 |
9. |
4406 |
Railway or tramway sleepers (cross-ties) of wood (S.No.95 Sch.II) |
6% |
6% |
|
28.06.2017 |
10. |
4407 |
Wood sawn or chipped (S.No.135 Sch.III) |
9% |
9% |
|
28.06.2017 |
11. |
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]
(S.No.96 Sch.II) |
6% |
6% |
|
28.06.2017 |
12. |
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] (S.No.136 Sch.III) |
9% |
9% |
|
28.06.2017 |
13. |
4409 |
Bamboo flooring
(S.No.96A Sch.II) [w.e.f. 27.07.2018] |
6% |
6% |
|
26.07.2018 |
14. |
4409 |
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 [other than bamboo flooring]
(S.No.137 Sch.III) [w.e.f. 27.07.2018] |
9% |
9% |
|
26.07.2018 |
15. |
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 (S.No.137A Sch.III) [w.e.f. 15-11-2017]
|
9% |
9% |
|
14.11.2017 |
16. |
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 (S.No.58 Sch.IV)
[Entry deleted by Noti. No.41/2017 (S.No.118) dated 14-11-2017, w.e.f. 15-11-2017]
|
14% |
14% |
|
28.06.2017 |
17. |
4411 |
Fibre board of wood or other ligneous materials, whether or not bonded with resins or other organic substances, other than specified boards (S.No.137B Sch.III) [w.e.f. 15-11-2017]
|
9% |
9% |
|
14.11.2017 |
18. |
4411
|
Fibre board of wood or other ligneous materials, whether or not bonded with
resins or other organic substances, other
than specified boards (S.No.59 Sch.IV)
[Entry deleted by Noti. No.41/2017 (S.No.118) dated 14-11-2017, w.e.f. 15-11-2017]
|
14% |
14% |
|
28.06.2017 |
19. |
4412 |
Plywood, veneered panels and similar laminated wood (S.No.137C Sch.III) [w.e.f. 15-11-2017]
|
9% |
9% |
|
14.11.2017 |
20. |
4412
|
Plywood, veneered panels and similar laminated wood (S.No.60 Sch.IV)
[Entry deleted by Noti. No.41/2017 (S.No.118) dated 14-11-2017, w.e.f. 15-11-2017]
|
14% |
14% |
|
28.06.2017 |
21. |
4413 |
Densified wood, in blocks, plates, strips, or profile shapes (S.No.137D Sch.III) [w.e.f. 15-11-2017]
|
9% |
9% |
|
14.11.2017 |
22. |
4413
|
Densified wood, in blocks, plates, strips, or profile shapes (S.No.61 Sch.IV)
[Entry deleted by Noti. No.41/2017 (S.No.118) dated 14-11-2017, w.e.f. 15-11-2017]
|
14% |
14% |
|
28.06.2017 |
23. |
4414 |
Wooden frames for paintings, photographs, mirrors or similar objects (S.No.137E Sch.III) [w.e.f. 15-11-2017]
|
9% |
9% |
|
14.11.2017 |
24. |
4414
|
Wooden frames for paintings, photographs, mirrors or similar objects
(S.No.62 Sch.IV)
[Entry deleted by Noti. No.41/2017 (S.No.118) dated 14-11-2017, w.e.f. 15-11-2017]
|
14% |
14% |
|
28.06.2017 |
25. |
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 (S.No.97 Sch.II) |
6% |
6% |
|
28.06.2017 |
26. |
4416 |
Casks, barrels, vats, tubs and other coopers' products and parts thereof, of wood, including staves (S.No.98 Sch.II) |
6% |
6% |
|
28.06.2017 |
27. |
4417 |
Tools, tool bodies, tool handles, broom or brush bodies and handles, of wood; boot
or shoe lasts and trees, of wood
(S.No.99 Sch.II) |
6% |
6% |
|
28.06.2017 |
28. |
4418 |
Builders’ joinery and carpentry of wood, including cellular wood panels, assembled flooring panels, shingles and shakes other than bamboo wood building joinery] (S.No.137F Sch.III) [w.e.f. 15-11-2017]
|
9% |
9% |
|
14.11.2017 |
29. |
4418
|
Builders’ joinery and carpentry of wood, including cellular wood panels, assembled
flooring panels, shingles and shakes
(S.No.63 Sch.IV)
[Entry deleted by Noti. No.41/2017 (S.No.118) dated 14-11-2017, w.e.f. 15-11-2017]
|
14% |
14% |
|
28.06.2017 |
30. |
4418 |
Bamboo wood building joinery (S.No.99A Sch.II) |
6% |
6% |
|
25.01.2018 |
31. |
4419 |
Tableware and Kitchenware of wood]
(S.No.99B Sch.II)] |
6% |
6% |
|
25.01.2018 |
32. |
4419
|
Tableware and Kitchenware of wood (S.No.140 Sch.III)
Entry deleted by Noti. No.27/2017 (S.No.71) dated 22.09.2017
|
9% |
9% |
|
28.06.2017 |
33. |
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
(S.No.100 Sch.II) |
6% |
6% |
|
28.06.2017 |
34. |
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] (S.No.101 Sch.II) |
6% |
6% |
|
28.06.2017 |
35. |
4421 |
Wood paving blocks, articles of densified wood not elsewhere included or specified, Parts of domestic decorative articles used as tableware and kitchenware (S.No.137G Sch.III) [w.e.f. 15-11-2017]
|
9% |
9% |
|
14.11.2017 |
36. |
4421
|
Wood paving blocks, articles of densified wood not elsewhere included or specified,
Parts of domestic decorative articles used
as tableware and kitchenware
(S.No.64 Sch.IV)
[Entry deleted by Noti. No.41/2017 (S.No.118) dated 14-11-2017, w.e.f. 15-11-2017]
|
14% |
14% |
|
28.06.2017 |
37. |
44 or any Chapter |
Resin bonded bamboo mat board, with or without veneer in between (S.No.138 Sch.III) |
9% |
9% |
|
28.06.2017 |
38. |
44 or any Chapter |
Bamboo flooring tiles (S.No.139 Sch.III) |
9% |
9% |
|
28.06.2017 |
39. |
44 or any Chapter |
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 (S.No.92 Sch.II) |
6% |
6% |
|
28.06.2017 |