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GST on Wood and wooden furniture

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What is the GST for wood and wooden articles

Wood and wooden furniture

Wood and wooden furniture as we know it are considered a basic need of every business. However, GST rates are levied in different categories, 12%, 18%, and 28%. In this article, we will discuss the importance of GST and GST registration on wood and wooden furniture.

Before learning about the process, you should now confirm some details about GST (Goods and Services Tax).

Learn about GST

GST is a complete indirect tax levied on the sale, production, and consumption of goods and services across the country. This is a separate line from the manufacturer to the user for the storage of goods. GST is important only in value addition at each stage. However, GST registration is mandatory to register the business of courier agencies.

GST rate on wood and wooden furniture

Rate of GST levied on wood and wooden articles in various aspects –

Wood and wooden furniture attract 12% GST

  • Hoopwood; split poles; Piles, picks and stakes of wood, sharp but not long sawed; Wooden sticks, roughly arranged but not turned, bent or otherwise worked, are suitable for making walking-sticks, umbrellas, tool handles, or the like.
  • Wood wool; wood flour.
  • Railway sleepers of wood.
  • The following articles containing wood
  • Cement Bonded Particle Board
  • Jute Particle Board
  • Rice Husk Board
  • Glass-fibre Reinforced Gypsum Board
  • Sisal-fibre Boards
  • Bagasse Board
  • Cotton Stalk Particle Board
  • Fibreboard manufactured from agricultural residues
  • Packing case, boxes, crates, drums, and similar packing, wood; Wood cable drums; Plates, box trays, and other load boards, wood; Plate collars of wood.
  • Products of gaskets, barrels, vats, tanks, and other coopers and their components, including wood.
  • Tools, tool bodies, tool handles, broom or brushes bodies and handles, wood; boot or shoe lasts and trees, wood.
  • Other articles on wood; Cloth hangers, spools, pops, bobbins, sewing thread reels and various textile machines, match splints, pencil slates, wooden parts, i.e. oats, paddles and ships, boats, and other similar floating structures, parts of home furnishings are used as tableware and kitchen items.

Wood and wooden furniture attracting 18% GST

The following types of wood and wooden articles attract 18% GST:

  • Hardwood
  • Chopped wood or chopped
  • Wood (not assembled, including strips and fries for parquet floor) Continuous shapes on its edges or faces, whether planned or not, sand or final-joined
  • Adhesively bonded bamboo mat board, with or without veneer in between
  • Bamboo floor tiles
  • Tableware and wooden kitchen utensils
  • Wood and wooden furniture attracting 28% GST
  • The following types of wood and wooden product attract 28% GST:
  • Resin bonded bamboo mat board, with or without veneer in between
  • Bamboo floor tiles
  • Tableware and wooden kitchen utensils

Wood and wooden products attracting 28% GST

The following types of wood and wooden furniture attract 28% GST:

  • Particleboard, Oriented Strand Board (OSP), and similar board (e.g., scaly board) with wood or other ligneous materials, resins, or other organic bonding materials, although not combined with specific boards.
  • Wooden fiberboard or other ligneous materials, with or without binding resins or other organic materials other than specific boards.
  • Plywood, veneer panels, and similar laminated wood.
  • In dense wood, blocks, plates, strips, or profile shapes.
  • Wooden frames for paintings, photographs, mirrors, or similar objects.
  • Builders Combining and Carpentry, Cellular Wood Panels, Assembled Floor Panels, Shingles, and Shakes

SAC Code applicable for Wood and wooden furniture

The following SAC has been established for wooden furniture in India.

  • 9988 Manufacturing services on physical inputs
  • 99883 Wood and paper manufacturing services
  • 998831 Wood and wooden furniture manufacturing services

HSN Code for Wood and wooden furniture

The HSN code relates to wood, wood, and wood charcoal products. Depending on the type of wood product, the GST rate varies from 0% to 28%.

GST rate for firewood, charcoal, and wood chips

Under the GST, firewood or fuel and wood charcoal (including shell or nut charcoal), whether collected or not, are not taxed.

Wood in chips or pellets; Sawdust and wood waste and scrap are taxed at 5% GST whether collected in logs, briquettes, pellets, or similar forms.

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