Lekhae

HSN 4406: Railway or tramway sleepers (cross-ties) of wood

HSN code 4406 covers: Railway or tramway sleepers (cross-ties) of wood.

It is taxed at 5% GST (per CBIC Notification 9/2025-Central Tax (Rate), effective 22 Sep 2025) — put 4406 in the HSN/SAC column and 5 in the GST % column when you bill it.

Rates reflect the 22 Sep 2025 GST 2.0 reform (mainly 5% and 18%, with 3% for precious metals and 28%/40% for select sin and luxury goods). This is a reference drawn from the CBIC rate schedule, not tax advice — confirm the exact rate for your specific item with your CA.

What's inside 4406

This heading has 4 subheadings, including: Wood; railway or tramway sleepers (cross-ties), not impregnated, coniferous, Wood; railway or tramway sleepers (cross-ties), not impregnated, non-coniferous, Wood; railway or tramway sleepers (cross-ties), impregnated, coniferous, Wood; railway or tramway sleepers (cross-ties), impregnated, non-coniferous. Use the HSN/SAC finder to pin down the exact code.

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