OF PINE (PINUS SPP.), OF WHICH THE SMALLEST CROSS-SECTIONAL DIMENSION IS 15 CM OR MORE:
| Code | Description | GST Rate |
|---|---|---|
| 4403 | WOOD IN THE ROUGH, WHETHER OR NOT STRIPPED OF BARK OR SAPWOOD, OR ROUGHLY SQUARED | 18.00% |
| 440311 | CONIFEROUS | 18.00% |
| 440312 | NON-CONIFEROUS | 18.00% |
| 440320 | Other, coniferous | 18.00% |
| 440322 | OF PINE (PINUS SPP.), OTHER: | 18.00% |
| 440323 | OF FIR (ABIES SPP.) AND SPRUCE (PICEA SPP.), OF WHICH THE SMALLEST CROSSSECTIONAL DIMENSION IS 15 CM OR MORE: | 18.00% |
| 440324 | OF FIR (ABIES SPP.) AND SPRUCE (PICEA SPP.), OTHER: | 18.00% |
| 440325 | OTHER, OF WHICH THE SMALLEST CROSS-SECTIONAL DIMENSION IS 15 CM OR MORE: | 18.00% |
| 440326 | OTHER: | 18.00% |
| 440341 | DARK RED MERANTI, LIGHT RED MERANTI AND MERANTI BAKAU | 18.00% |
| 440342 | TEAK | 18.00% |
| 440349 | OTHER | 18.00% |
| 440391 | OF OAK (QUERCUS SPP.) | 18.00% |
| 440393 | OF BEECH (FAGUS SPP.), OF WHICH THE SMALLEST CROSS-SECTIONAL DIMENSION IS 15 CM OR MORE | 18.00% |
| 440394 | OF BEECH (FAGUS SPP.), OTHER | 18.00% |
| 440395 | OF BIRCH (BETULA SPP.), OF WHICH THE SMALLEST CROSS-SECTIONAL DIMENSION IS 15 CM OR MORE | 18.00% |
| 440396 | OF BIRCH (BETULA SPP.), OTHER | 18.00% |
| 440397 | OF POPLAR AND ASPEN (POPULUS SPP.) | 18.00% |
| 440398 | OF EUCALYPTUS (EUCALYPTUS SPP.) | 18.00% |
| 440399 | OTHER : | 18.00% |