HSN Code 440399 – Wood In The Rough, Whether Or Not Stripped Of Bark Or Sapwood, Or Roughly Squared

What is HSN Code 440399?

HSN code 440399 is the Harmonized System of Nomenclature classification for Wood In The Rough, Whether Or Not Stripped Of Bark Or Sapwood, Or Roughly Squared under India's Goods and Services Tax (GST). It is a 6-digit code sitting at the sub-heading (6-digit) level of the HSN hierarchy.

This code belongs to Chapter 44 — Wood And Articles Of Wood; Wood Charcoal, which is part of Section IX: Wood, Cork, Straw & Basketware. Every GST-registered business supplying wood in the rough, whether or not stripped of bark or sapwood, or roughly squared must quote HSN 440399 (or the digit-length required for its turnover) on tax invoices and in GSTR-1.

Classification breakdown of 440399

GST rate for HSN 440399

Goods under HSN 440399 attract GST at one of the five standard slabs. The exact rate depends on the specific product and the latest GST Council notification — always confirm before invoicing.

Sub-codes under this classification

HSN Code 440399 — FAQs