Tools, tool bodies, tool handles, broom or brush bodies and handles, of wood; boot or shoe lasts and trees, of wood. 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 |
|---|---|---|
| 5%2.5% + 2.5% | 4417 | Tools, tool bodies, tool handles, broom or brush bodies and handles, of wood; boot or shoe lasts and trees, of wood Notification 9/2025-CT(R), Schedule I, S.No. 302 |
| 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 4417 in the GSTN HSN master (2 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 | |
|---|---|---|---|
| 4417 00 | TOOLS, TOOL BODIES, TOOL HANDLES, BROOM OR BRUSH BODIES AND HANDLES, OF WOOD, BOOT OR SHOE LASTS AND TREES, OF WOOD | – | |
| 4417 00 00 | TOOLS, TOOL BODIES, TOOL HANDLES, BROOM OR BRUSH BODIES AND HANDLES, OF WOOD; BOOT OR SHOE LASTS AND TREES, OF WOOD | – | 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 (4417) 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.
