HSN code 4412 is the Customs Tariff heading for plywood, veneered panels and similar laminated wood, in Chapter 44 (Wood and articles of wood; wood charcoal). The GST rate is 18%: 9% CGST + 9% SGST within a state, or 18% IGST to another state. Rates are from 9/2025-Central Tax (Rate) or 10/2025-Central Tax (Rate), as amended, as of 2026-10-21.
GST rate entries for HSN 4412
These are the entries of the current GST rate notifications whose column (2) names heading 4412 or one of its sub-headings or tariff items. The description is the notification's own wording; the goods must match it for the rate to apply.
| HSN scope | Description of goods (notification wording) | GST | Entry |
|---|---|---|---|
| 4412 | Plywood, veneered panels and similar laminated wood | 18% | 9/2025-CT(R), Schedule II, S. No. 159 |
Goods of heading 4412 that do not match any description above fall under the residual entry, Schedule II S. No. 639 ("Goods which are not specified in Schedule I, III, IV, V, VI or VII"), at 18%, unless an "Any Chapter" entry or the nil-rated list of Notification 10/2025-Central Tax (Rate) covers them by description.
Chapter 44 entries that can also apply
These entries name the whole of Chapter 44 in column (2), so they reach every heading of the chapter, including 4412, but only for goods that match their description.
| HSN scope | Description of goods | GST | Entry |
|---|---|---|---|
| 44 or any Chapter | The following goods, namely: - b. Cement Bonded Particle Board; c. Jute Particle Board; d. Rice Husk Board; e. Glass-fibre Reinforced Gypsum Board (GRG) f. Sisal-fibre Boards; g. Bagasse Board; and h. Cotton Stalk Particle Board i. Particle/fibre board manufactured from agricultural crop residues | 5% | 9/2025-CT(R), Schedule I, S. No. 292 |
| 44, 68, 83 | Idols of wood, stone [including marble] and metals [other than those made of precious metals] | 5% | 9/2025-CT(R), Schedule I, S. No. 293 |
| 44 or any Chapter | Resin bonded bamboo mat board, with or without veneer in between; Bamboo flooring tiles | 18% | 9/2025-CT(R), Schedule II, S. No. 164 |
| 44 or 68 | Deities made of stone, marble or wood | Nil (0%) | 10/2025-CT(R), S. No. 124 |
CGST, SGST and IGST split for HSN 4412
The rate notifications fix the central tax (CGST). State tax (SGST, or UTGST in a Union territory without a legislature) is levied at the same rate under the matching state notifications, and IGST on an inter-State supply equals the two together.
| Total GST | CGST | SGST / UTGST | IGST |
|---|---|---|---|
| Nil (0%) | 0% | 0% | 0% |
| 5% | 2.5% | 2.5% | 5% |
| 18% | 9% | 9% | 18% |
Worked example: a ₹1,000 sale under HSN 4412
- At nil rate: taxable value ₹1,000.00, no CGST, SGST or IGST, invoice total ₹1,000.00.
- At 5%: taxable value ₹1,000.00. Within your state, CGST ₹25.00 + SGST ₹25.00 = ₹50.00, invoice total ₹1,050.00. To a buyer in another state, IGST ₹50.00, the same total.
- At 18%: taxable value ₹1,000.00. Within your state, CGST ₹90.00 + SGST ₹90.00 = ₹180.00, invoice total ₹1,180.00. To a buyer in another state, IGST ₹180.00, the same total.
For any other amount, the GST calculator gives the same split, and works backwards from a tax-inclusive price.
Billing nil-rated goods of HSN 4412
Entries in Notification 10/2025-Central Tax (Rate) exempt the goods from the whole of the central tax, and the matching state and integrated tax notifications do the same. A registered supplier of only such goods issues a bill of supply instead of a tax invoice. Input tax credit on inputs and services used for these supplies is not available, so a business that sells both taxable and nil-rated goods has to split its credit between them.
How to write HSN 4412 on an invoice
Notification 78/2020-Central Tax sets the number of HSN digits on a tax invoice by the aggregate turnover of the previous financial year. Up to ₹5 crore, print at least 4 digits (4412) on invoices to registered buyers; HSN may be left off invoices to unregistered buyers. Above ₹5 crore, print 6 digits on every tax invoice. Many sellers print the full 8-digit tariff item anyway, because it matches the shipping bill for exports and shows which entry you used.
Charge CGST and SGST when the buyer is in your state and IGST when the place of supply is another state. The invoice also needs your GSTIN, the buyer's GSTIN for B2B sales, the invoice number and date, the quantity, the taxable value and the tax at each rate. The HSN-wise summary in GSTR-1 is built from the same codes, so set the code once per item in your billing software. Make a one-off bill with the free GST invoice generator, or bill every day in FundRaksha Book, which stores the HSN and rate on each item and splits the tax for you.
Common products under HSN 4412
- HSN code for plywood: 18%
Other headings in Chapter 44
Chapter 44 of the Customs Tariff is Wood and articles of wood; wood charcoal. This list has 21 of its headings, each with its own page. See all Chapter 44 headings.
- HSN 4401: Fuel wood, in logs, in billets (nil or 5%)
- HSN 4402: Wood charcoal (nil)
- HSN 4403: Wood in the rough (18%)
- HSN 4404: Hoopwood (5%)
- HSN 4405: Wood wool (5%)
- HSN 4406: Railway or tramway sleepers of wood (5%)
- HSN 4407: Wood sawn or chipped lengthwise (18%)
- HSN 4408: Sheets for veneering (5% or 18%)
- HSN 4409: Wood continuously shaped along any (5% or 18%)
- HSN 4410: Particle board (18%)
- HSN 4411: Fibre board of wood (18%)
- HSN 4413: Densified wood, in blocks, plates (18%)