HSN Classification

HSN 440323 - OF FIR (ABIES SPP.) AND SPRUCE (PICEA SPP.), OF WHICH THE SMALLEST CROSSSECTIONAL DIMENSION IS 15 CM OR MORE:

Classification level: Service/product sub-category. Use this as a GST code-reference page and confirm rate/exemption treatment from current notifications before final filing.

Code details

Code Type
HSN
Code
440323
Official Description
OF FIR (ABIES SPP.) AND SPRUCE (PICEA SPP.), OF WHICH THE SMALLEST CROSSSECTIONAL DIMENSION IS 15 CM OR MORE:

Tax guide notes

  • - GST rate is not embedded in HSN/SAC master data. Confirm the latest rate from GST rate notifications and official CBIC schedules.
  • - Invoice accuracy matters: use the code that best matches the principal supply description to reduce notices and mismatch risk.
  • - If supplies include both goods and services, document the dominant nature of supply before selecting HSN/SAC.

Compliance checklist

  • - Keep product/service description on invoice aligned with the selected HSN/SAC code.
  • - Review code selection whenever scope of work or product mix changes.
  • - Cross-check applicable GST rate, exemptions, and reverse-charge conditions before filing returns.

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HSN 440323 - Meaning, GST Classification & Tax Guide | TaxTap