Particle board, oriented strand board (osb) and similar board (for example, waferboard) of wood or other ligneous materials, whether or not agglomerated with resins or other organic binding substances. Chapter 44: Wood and articles of wood; wood charcoal.
The rate depends on what the goods are: the notification gives a different rate to different descriptions. Match your goods to a description in the table below. In force on 7 Nov 2026.
Each row is an entry of a CBIC rate notification that names this heading, a code inside it or its whole chapter, in the notification's own words. Goods take the rate of the entry whose description fits them. GST is CGST plus SGST (or UTGST) in equal halves on a sale within a State, or IGST at the full rate on a sale between States.
| GST | Tariff entry | Description of goods, and source |
|---|---|---|
| 18%9% + 9% | 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 Notification 9/2025-CT(R), Schedule II, S.No. 157 |
| Entries for the whole of Chapter 44 (they apply where the description fits) | ||
| 5%2.5% + 2.5% | 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 Notification 9/2025-CT(R), Schedule I, S.No. 292 · Item letters as corrected by the Corrigendum of 18 Sep 2025. |
| 5%2.5% + 2.5% | 44, 68, 83 | Idols of wood, stone [including marble] and metals [other than those made of precious metals] Notification 9/2025-CT(R), Schedule I, S.No. 293 |
| 18%9% + 9% | 44 or any Chapter | Resin bonded bamboo mat board, with or without veneer in between; Bamboo flooring tiles Notification 9/2025-CT(R), Schedule II, S.No. 164 |
| Nil | 44 or 68 | Deities made of stone, marble or wood Notification 10/2025-CT(R), S.No. 124 |
| Goods of this heading that fit none of the descriptions above | ||
| 18%9% + 9% | Any Chapter | Goods which are not specified in Schedule I, III, IV, V, VI or VIINotification 9/2025-CT(R), Schedule II, S.No. 639 (the residual entry). A few entries cover goods of any chapter by description, such as puja samagri, rakhi or biomass briquettes; see the list on the finder. |
Every 6- and 8-digit code of heading 4410 in the GSTN HSN master (42 codes), in GSTN's wording. Where a rate entry names a code more exactly than the heading, its rate is shown beside the code.
| Code | Description (GSTN master) | Entry for this code | |
|---|---|---|---|
| 4410 11 | PARTICLE BOARD: | – | |
| 4410 11 10 | PLAIN PARTICLE BOARDS | – | Save |
| 4410 11 20 | INSULATION BOARD AND HARDBOARD | – | Save |
| 4410 11 30 | VENEERED PARTICLE BOARD, NOT HAVING DECORATIVE VENEERS ON ANY FACE | – | Save |
| 4410 11 90 | OTHERS | – | Save |
| 4410 12 | ORIENTED STRAND BOARD (OSB): | – | |
| 4410 12 10 | UNWORKED OR NOT FURTHER WORKED THAN SANDED | – | Save |
| 4410 12 90 | OTHER | – | Save |
| 4410 19 | OTHER | – | |
| 4410 19 00 | OTHER | – | Save |
| 4410 21 00 | PARTICLE BOARD AND SIMILAR BOARD (FOR EXAMPLE, ORIENTED STRAND BOARD AND WAFER BOARD) OF WOOD OR OTHER LIGNEOUS MATERIALS, WHETHER OR NOT AGGLOMERATED WITH RESINS OR OTHER ORGANIC BINDING SUBSTANCES - ORIENTED STRAND-BOARD AND WAFER BOARD, OF WOOD: UNWORKED OR NOT FURTHER WORKED THAN SANDED | – | Save |
| 4410 29 00 | PARTICLE BOARD AND SIMILAR BOARD (FOR EXAMPLE, ORIENTED STRAND BOARD AND WAFER BOARD) OF WOOD OR OTHER LIGNEOUS MATERIALS, WHETHER OR NOT AGGLOMERATED WITH RESINS OR OTHER ORGANIC BINDING SUBSTANCES - ORIENTED STRAND-BOARD AND WAFER BOARD, OF WOOD: OTHER | – | Save |
| 4410 31 10 | PARTICLE BOARD AND SIMILAR BOARD (FOR EXAMPLE, ORIENTED STRAND BOARD AND WAFER BOARD) OF WOOD OR OTHER LIGNEOUS MATERIALS, WHETHER OR NOT AGGLOMERATED WITH RESINS OR OTHER ORGANIC BINDING SUBSTANCES - OTHER, OF WOOD: UNWORKED OR NOT FURTHER WORKED THAN SANDED: PLAIN PARTICLE BOARDS | – | Save |
| 4410 31 20 | PARTICLE BOARD AND SIMILAR BOARD (FOR EXAMPLE, ORIENTED STRAND BOARD AND WAFER BOARD) OF WOOD OR OTHER LIGNEOUS MATERIALS, WHETHER OR NOT AGGLOMERATED WITH RESINS OR OTHER ORGANIC BINDING SUBSTANCES - OTHER, OF WOOD: UNWORKED OR NOT FURTHER WORKED THAN SANDED: PLAIN INSULATION BOARD AND HARDBOARD | – | Save |
| 4410 31 30 | PARTICLE BOARD AND SIMILAR BOARD (FOR EXAMPLE, ORIENTED STRAND BOARD AND WAFER BOARD) OF WOOD OR OTHER LIGNEOUS MATERIALS, WHETHER OR NOT AGGLOMERATED WITH RESINS OR OTHER ORGANIC BINDING SUBSTANCES - OTHER, OF WOOD: UNWORKED OR NOT FURTHER WORKED THAN SANDED: PLAIN VENEERED PARTICLE BOARD, NOT HAVING DECORATIVE VENEERS ON ANY FACE | – | Save |
| 4410 31 90 | PARTICLE BOARD AND SIMILAR BOARD (FOR EXAMPLE, ORIENTED STRAND BOARD AND WAFER BOARD) OF WOOD OR OTHER LIGNEOUS MATERIALS, WHETHER OR NOT AGGLOMERATED WITH RESINS OR OTHER ORGANIC BINDING SUBSTANCES - OTHER, OF WOOD: UNWORKED OR NOT FURTHER WORKED THAN SANDED: PLAIN OTHER | – | Save |
| 4410 32 10 | PARTICLE BOARD AND SIMILAR BOARD (FOR EXAMPLE, ORIENTED STRAND BOARD AND WAFER BOARD) OF WOOD OR OTHER LIGNEOUS MATERIALS, WHETHER OR NOT AGGLOMERATED WITH RESINS OR OTHER ORGANIC BINDING SUBSTANCES - OTHER, OF WOOD: SURFACE-COVERED WITH MELAMINE IMPREGNATED PAPER: PLAIN PARTICLE BOARDS | – | Save |
| 4410 32 20 | PARTICLE BOARD AND SIMILAR BOARD (FOR EXAMPLE, ORIENTED STRAND BOARD AND WAFER BOARD) OF WOOD OR OTHER LIGNEOUS MATERIALS, WHETHER OR NOT AGGLOMERATED WITH RESINS OR OTHER ORGANIC BINDING SUBSTANCES - OTHER, OF WOOD: SURFACE-COVERED WITH MELAMINE IMPREGNATED PAPER: INSULATION BOARD AND HARDBOARD | – | Save |
| 4410 32 30 | PARTICLE BOARD AND SIMILAR BOARD (FOR EXAMPLE, ORIENTED STRAND BOARD AND WAFER BOARD) OF WOOD OR OTHER LIGNEOUS MATERIALS, WHETHER OR NOT AGGLOMERATED WITH RESINS OR OTHER ORGANIC BINDING SUBSTANCES - OTHER, OF WOOD: SURFACE-COVERED WITH MELAMINE IMPREGNATED PAPER: VENEERED PARTICLE BOARD, NOT HAVING DECORATIVE VENEERS ON ANY FACE | – | Save |
| 4410 32 90 | PARTICLE BOARD AND SIMILAR BOARD (FOR EXAMPLE, ORIENTED STRAND BOARD AND WAFER BOARD) OF WOOD OR OTHER LIGNEOUS MATERIALS, WHETHER OR NOT AGGLOMERATED WITH RESINS OR OTHER ORGANIC BINDING SUBSTANCES - OTHER, OF WOOD: SURFACE-COVERED WITH MELAMINE IMPREGNATED PAPER: OTHER | – | Save |
| 4410 33 10 | PARTICLE BOARD AND SIMILAR BOARD (FOR EXAMPLE, ORIENTED STRAND BOARD AND WAFER BOARD) OF WOOD OR OTHER LIGNEOUS MATERIALS, WHETHER OR NOT AGGLOMERATED WITH RESINS OR OTHER ORGANIC BINDING SUBSTANCES - OTHER, OF WOOD: SURFACE-COVERED WITH DECORATIVE LAMINATES OF PLASTICS: PLAIN PARTICLE BOARDS | – | Save |
| 4410 33 20 | PARTICLE BOARD AND SIMILAR BOARD (FOR EXAMPLE, ORIENTED STRAND BOARD AND WAFER BOARD) OF WOOD OR OTHER LIGNEOUS MATERIALS, WHETHER OR NOT AGGLOMERATED WITH RESINS OR OTHER ORGANIC BINDING SUBSTANCES - OTHER, OF WOOD: SURFACE-COVERED WITH DECORATIVE LAMINATES OF PLASTICS: INSULATION BOARD AND HARDBOARD | – | Save |
| 4410 33 30 | PARTICLE BOARD AND SIMILAR BOARD (FOR EXAMPLE, ORIENTED STRAND BOARD AND WAFER BOARD) OF WOOD OR OTHER LIGNEOUS MATERIALS, WHETHER OR NOT AGGLOMERATED WITH RESINS OR OTHER ORGANIC BINDING SUBSTANCES - OTHER, OF WOOD: SURFACE-COVERED WITH DECORATIVE LAMINATES OF PLASTICS: VENEERED PARTICLE BOARD, NOT HAVING DECORATIVE VENEERS ON ANY FACE | – | Save |
| 4410 33 90 | PARTICLE BOARD AND SIMILAR BOARD (FOR EXAMPLE, ORIENTED STRAND BOARD AND WAFER BOARD) OF WOOD OR OTHER LIGNEOUS MATERIALS, WHETHER OR NOT AGGLOMERATED WITH RESINS OR OTHER ORGANIC BINDING SUBSTANCES - OTHER, OF WOOD: SURFACE-COVERED WITH DECORATIVE LAMINATES OF PLASTICS: OTHER | – | Save |
| 4410 39 10 | PARTICLE BOARD AND SIMILAR BOARD (FOR EXAMPLE, ORIENTED STRAND BOARD AND WAFER BOARD) OF WOOD OR OTHER LIGNEOUS MATERIALS, WHETHER OR NOT AGGLOMERATED WITH RESINS OR OTHER ORGANIC BINDING SUBSTANCES - OTHER, OF WOOD: OTHER: PLAIN PARTICLE BOARDS | – | Save |
| 4410 39 20 | PARTICLE BOARD AND SIMILAR BOARD (FOR EXAMPLE, ORIENTED STRAND BOARD AND WAFER BOARD) OF WOOD OR OTHER LIGNEOUS MATERIALS, WHETHER OR NOT AGGLOMERATED WITH RESINS OR OTHER ORGANIC BINDING SUBSTANCES - OTHER, OF WOOD: OTHER: INSULATION BOARD AND HARDBOARD | – | Save |
| 4410 39 30 | PARTICLE BOARD AND SIMILAR BOARD (FOR EXAMPLE, ORIENTED STRAND BOARD AND WAFER BOARD) OF WOOD OR OTHER LIGNEOUS MATERIALS, WHETHER OR NOT AGGLOMERATED WITH RESINS OR OTHER ORGANIC BINDING SUBSTANCES - OTHER, OF WOOD: OTHER: VENEERED PARTICLE BOARD, NOT HAVING DECORATIVE VENEERS ON ANY FACE | – | Save |
| 4410 39 90 | PARTICLE BOARD AND SIMILAR BOARD (FOR EXAMPLE, ORIENTED STRAND BOARD AND WAFER BOARD) OF WOOD OR OTHER LIGNEOUS MATERIALS, WHETHER OR NOT AGGLOMERATED WITH RESINS OR OTHER ORGANIC BINDING SUBSTANCES - OTHER, OF WOOD: OTHER: OTHER | – | Save |
| 4410 90 | OTHER: | – | |
| 4410 90 10 | PLAIN PARTICLE BOARD | – | Save |
| 4410 90 11 | PARTICLE BOARD AND SIMILAR BOARD (FOR EXAMPLE, ORIENTED STRAND BOARD AND WAFER BOARD) OF WOOD OR OTHER LIGNEOUS MATERIALS, WHETHER OR NOT AGGLOMERATED WITH RESINS OR OTHER ORGANIC BINDING SUBSTANCES- OTHER: PLASTIC LAMINATED SHEETS: INSULATION BOARD AND HARDBOARD | – | Save |
| 4410 90 12 | PARTICLE BOARD AND SIMILAR BOARD (FOR EXAMPLE, ORIENTED STRAND BOARD AND WAFER BOARD) OF WOOD OR OTHER LIGNEOUS MATERIALS, WHETHER OR NOT AGGLOMERATED WITH RESINS OR OTHER ORGANIC BINDING SUBSTANCES- OTHER: PLASTIC LAMINATED SHEETS: VENEERED PARTICLE BOARD, NOT HAVING DECORATIVE VENEERS OF ANY FACE | – | Save |
| 4410 90 19 | PARTICLE BOARD AND SIMILAR BOARD (FOR EXAMPLE, ORIENTED STRAND BOARD AND WAFER BOARD) OF WOOD OR OTHER LIGNEOUS MATERIALS, WHETHER OR NOT AGGLOMERATED WITH RESINS OR OTHER ORGANIC BINDING SUBSTANCES- OTHER: PLASTIC LAMINATED SHEETS: OTHER | – | Save |
| 4410 90 20 | INSULATION BOARD AND HARD BOARD | – | Save |
| 4410 90 30 | VENEERED PARTICLE BOARD, NOT HAVING DECORATIVE VENEERS ON ANY FACE | – | Save |
| 4410 90 40 | OF COIR | – | Save |
| 4410 90 50 | OF JUTE FIBRE | – | Save |
| 4410 90 90 | OTHER | – | Save |
| 4410 90 91 | PARTICLE BOARD AND SIMILAR BOARD (FOR EXAMPLE, ORIENTED STRAND BOARD AND WAFER BOARD) OF WOOD OR OTHER LIGNEOUS MATERIALS, WHETHER OR NOT AGGLOMERATED WITH RESINS OR OTHER ORGANIC BINDING SUBSTANCES- OTHER: OTHER : PLAIN PARTICLE BOARDS | – | Save |
| 4410 90 92 | PARTICLE BOARD AND SIMILAR BOARD (FOR EXAMPLE, ORIENTED STRAND BOARD AND WAFER BOARD) OF WOOD OR OTHER LIGNEOUS MATERIALS, WHETHER OR NOT AGGLOMERATED WITH RESINS OR OTHER ORGANIC BINDING SUBSTANCES- OTHER: OTHER : INSULATION BOARD AND HARDBOARD | – | Save |
| 4410 90 93 | PARTICLE BOARD AND SIMILAR BOARD (FOR EXAMPLE, ORIENTED STRAND BOARD AND WAFER BOARD) OF WOOD OR OTHER LIGNEOUS MATERIALS, WHETHER OR NOT AGGLOMERATED WITH RESINS OR OTHER ORGANIC BINDING SUBSTANCES- OTHER: OTHER : VENEERED PARTICLE BOARD, NOT HAVING DECORATIVE VENEERS OF ANY FACE | – | Save |
| 4410 90 99 | PARTICLE BOARD AND SIMILAR BOARD (FOR EXAMPLE, ORIENTED STRAND BOARD AND WAFER BOARD) OF WOOD OR OTHER LIGNEOUS MATERIALS, WHETHER OR NOT AGGLOMERATED WITH RESINS OR OTHER ORGANIC BINDING SUBSTANCES- OTHER: OTHER : OTHER | – | Save |
Put the code in the HSN column of the tax invoice. Notification No. 78/2020-Central Tax sets the minimum digits by aggregate turnover in the previous financial year: 4 digits (4410) up to ₹5 crore, which may be left off invoices to unregistered buyers, and 6 digits (from the table above) above ₹5 crore. Where the table shows more than one rate, charge the rate of the entry whose description fits the goods sold.
