GST Rate Schedule Chapter - 44 (Wood and articles of wood, wood charcoal)

Chapter	44 (Wood and articles of wood, wood charcoal)
Nil	1.  Firewood  or fuel wood [4401] 2.   Wood charcoal (including shell    or    nut charcoal), whether or not agglomerated [4402]
5%	1. Wood in chips or particles; sawdust and wood waste and scrap, whether or not agglomerated  in logs, briquettes, pellets or similar forms [4401]
12%	All  goods  not  specified elsewhere 1.  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. 2.   4405    Wood wool; wood flour. 3.   4406    Railway or  tramway  sleepers (cross-ties) of wood. 4.   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. 5.   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. 6.   4416 Casks, barrels,    vats,    tubs and   other   coopers' products   and parts thereof,    of    wood, including staves. 7.   4417 Tools, tool bodies, tool handles, broom or brush bodies and handles,   of   wood; boot or shoe lasts and trees, of wood. 8.   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. 9.   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]
18%	1.   Wood  in  the  rough [4403] 2.   Wood       sawn       or chipped [4407] 3.  All  goods  [other than for match splints] [4408] 4.   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] 5.  Resin   bonded bamboo mat board, with or without veneer in between 6.   Bamboo flooring tiles 7. Tableware and Kitchenware of wood [4419]
28%	1.   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 [4410] 2. Fibre board of wood or other ligneous materials, whether or not bonded with resins or other organic substances,  other than specified boards [4411] 3. Plywood, veneered panels and similar laminated  wood [4412] 4. Densified wood, in blocks, plates, strips, or profile shapes [4413] 5.   Wooden   frames   for paintings, photographs, mirrors or similar objects [4414] 6. Builders’ joinery and carpentry of wood, including cellular wood panels, assembled flooring panels, shingles   and shakes [4418] 7. Wood paving blocks, articles of densified wood not elsewhere included or specified, Parts of domestic decorative  articles used as tableware and kitchenware.

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