Other articles of wood; such as clothes hangers, Spools, cops, bobbins, sewing thread reels and the like of turned wood for various textile machinery, Match splints, Pencil slats, Parts of wood, namely oars, paddles and rudders for ships, boats and other similar floating structures, Parts of domestic decorative articles used as tableware and kitchenware [other than Wood paving blocks, articles of densified wood not elsewhere included or specified, Parts of domestic decorative articles used as tableware and kitchenware] — GST rate 5%
| CGST (intra-state) | 2.5% |
| SGST / UTGST (intra-state) | 2.5% |
| IGST (inter-state) | 5% |
| HSN code | 4421 |
| Category | Goods |
| Source notification | 9/2025 |
As per Notification 9/2025, other articles of wood; such as clothes hangers, spools, cops, bobbins, sewing thread reels and the like of turned wood for various textile machinery, match splints, pencil slats, parts of wood, namely oars, paddles and rudders for ships, boats and other similar floating structures, parts of domestic decorative articles used as tableware and kitchenware [other than wood paving blocks, articles of densified wood not elsewhere included or specified, parts of domestic decorative articles used as tableware and kitchenware] classified under HSN 4421 attracts 5% GST effective 22 September 2025. On an intra-state supply this is charged as 2.5% CGST plus 2.5% SGST; on an inter-state supply the full 5% is charged as IGST. This rate applies subject to the condition: other than Wood paving blocks.