About HSN Code 440323

HSN Code 440323 covers Of Fir (abies Spp.) and Spruce (picea Spp.), of Which the Smallest Crosssectional Dimension Is 15 Cm or More: and attracts a GST rate of 18%. For intra-state supplies, this is split as 9% CGST + 9% SGST. For inter-state supplies, 18% IGST is charged. This code falls under the Textiles & Leather sector (Garments, fabric, leather goods).

How to Use HSN Code 440323 on GST Invoices

• Include the HSN code 440323 on every GST invoice for of fir (abies spp.) and spruce (picea spp.), of which the smallest crosssectional dimension is 15 cm or more:
• Businesses with turnover above ₹5 crore must use 6-digit HSN codes
• Turnover between ₹1.5–5 crore: 4-digit codes are sufficient
• The HSN code must match the product/service description on your invoice
• Incorrect HSN codes can lead to GST notices and ITC mismatches

Related HSN Codes

• 44031000 — Wood in the Rough, Whether or not Stripped of Bark or Sapwood, or Roughly Squared - Treated with Paint, Stains, Creosote or Other Preservatives
• 440311 — Coniferous
• 44031100 — Coniferous
• 440312 — Non-coniferous
• 44031200 — Non-Coniferous

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Last verified: 2026-06-26 · Source: CBIC Master Tariff