HSN Codes · Chapter 44: Wood and Articles of Wood

HSN Code 440323

Of fir (abies spp.) and spruce (picea spp.), of which the smallest crosssectional dimension is 15 cm or more

Typical GST rate

Varies

Depends on sub-classification

Type

Goods

HSN classification

Code level

6-digit

Sub-heading

Reading code 440323

The first two digits (44) place this code in chapter 44 — Wood and Articles of Wood. Heading 4403 groups the product family, and the remaining digits pin down this specific 6-digit classification. Remember: you can never invent a shorter code by truncating a longer one — only codes that exist in the official tariff are valid.

Timber, plywood, particle board, wooden doors and frames, and other builders' carpentry — key codes for furniture and construction trades.

Parent heading

4403 — Wood in the rough, whether or not stripped of bark or sapwood, or roughly squared

More specific codes under 440323

  • 44032310 — Of fir (abies spp.) and spruce (picea spp.), of which the smallest crosssectional dimension is 15 cm or more — saw logs and veneer logs
  • 44032320 — Of fir (abies spp.) and spruce (picea spp.), of which the smallest crosssectional dimension is 15 cm or more — poles, pilings and posts
  • 44032390 — Of fir (abies spp.) and spruce (picea spp.), of which the smallest crosssectional dimension is 15 cm or more — other

Related codes in heading 4403

  • 440311 — Wood in the rough, whether or not stripped of bark or sapwood, or roughly squared — coniferous
  • 440312 — Wood in the rough, whether or not stripped of bark or sapwood, or roughly squared — non-coniferous
  • 440320 — Wood in the rough, whether or not stripped of bark or sapwood, or roughly squared — other, coniferous
  • 440321 — Of pine (pinus spp.), of which the smallest cross-sectional dimension is 15 cm or more
  • 440322 — Wood in the rough, whether or not stripped of bark or sapwood, or roughly squared — of pine (pinus spp.), other
  • 440324 — Of fir (abies spp.) and spruce (picea spp.), other
  • 440325 — Other, of which the smallest cross-sectional dimension is 15 cm or more
  • 440326 — Wood in the rough, whether or not stripped of bark or sapwood, or roughly squared — other
  • 440341 — Dark red meranti, light red meranti and meranti bakau
  • 440342 — Wood in the rough, whether or not stripped of bark or sapwood, or roughly squared — teak

Frequently asked questions

The GST rate under 440323 depends on the specific item and applicable notifications. Check the classification with our HSN code finder and confirm the rate before invoicing.
Businesses with annual aggregate turnover of ₹5 crore or more must report at least 6 digits on e-invoices and e-way bills; below ₹5 crore, 4 digits is the B2B minimum. Exports require 8 digits.
Every line item on a GST tax invoice carries its HSN code alongside the description, quantity, taxable value, and tax breakup. The code also flows into your GSTR-1 HSN summary and e-way bills.

Related tools & guides

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