GST Rate and HSN Code for Cork & articles of cork – Chapter 45

Important notes for GST Chapter 45:

This Chapter 45 does not cover:

(a) footwear or parts of footwear of Chapter 64;

(b) headgear or parts of headgear of Chapter 65; or

(c) Articles of GST Chapter 95 (for example, toys, games, sports requisites).

HSN Code Description Rate (%) CESS (%) Effective Date Rate Revision
4501 Natural cork, raw or simply prepared 5% 1/1/2019 1/07/2017
4501 NATURAL CORK, RAW OR SIMPLY SDF KSDF JKLSD PREPARED; WASTE CORK; CRUSHED, GRANULATED OR GROUND CORK 18% 01/01/2019 1/01/2019 1/07/2017
45011000 NATURAL CORK, RAW OR SIMPLY PREPARED; WASTE CORK; CRUSHED, GRANULATED OR GROUND CORK – NATURAL CORK, RAW OR SIMPLY PREPARED 18% 01/01/2019 1/01/2019 1/07/2017
45019000 NATURAL CORK, RAW OR SIMPLY PREPARED; WASTE CORK; CRUSHED, GRANULATED OR GROUND CORK – OTHER 18% 01/01/2019 1/01/2019 1/07/2017
4502 NATURAL CORK, DEBACKED OR ROUGHLY SQUARED, OR IN RECTANGULAR (INCLUDING SQUARE) BLOCKS, PLATES, SHEETS OR STRIP (INCLUDING SHARP-EDGED BLANKS FOR CORKS OR STOPPERS) Nil 01/01/2019 1/01/2019
45020000 NATURAL CORK, DEBACKED OR ROUGHLY SQUARED, OR IN RECTANGULAR (INCLUDING SQUARE) BLOCKS, PLATES, SHEETS OR STRIP (INCLUDING SHARP-EDGED BLANKS FOR CORKS OR STOPPERS) 12% 01/01/2019
4503 ARTICLES OF NATURAL CORK 12% 01/01/2019 1/01/2019
45031000 ARTICLES OF NATURAL CORK – CORKS AND STOPPERS 12% 01/01/2019 1/01/2019
450390 OTHER 12% 01/01/2019 1/01/2019
45039010 ARTICLES OF NATURAL CORK – OTHER : SHUTTLECOCK CORK BOTTOM 12% 01/01/2019 1/01/2019
45039090 ARTICLES OF NATURAL CORK – OTHER : OTHER 12% 01/01/2019 1/01/2019
4504 AGGLOMERATED CORK (WITH OR WITHOUT A BINDING SUBSTANCE) AND ARTICLES OF AGGLOMERATED CORK 12% 01/01/2019 1/01/2019
450410 BLOCKS, PLATES, SHEETS AND STRIP; TILES OF ANY SHAPE; SOLID CYLINDERS, INCLUDING DISCS 12% 01/01/2019 1/01/2019
45041010 AGGLOMERATED CORK (WITH OR WITHOUT A BINDING SUBSTANCE) AND ARTICLES OF AGGLOMERATED CORK – BLOCKS, PLATES, SHEETS AND STRIP; TILES OF ANY SHAPE; SOLID CYLINDERS, INCLUDING DISCS : SHEETS 12% 01/01/2019 1/01/2019
45041020 AGGLOMERATED CORK (WITH OR WITHOUT A BINDING SUBSTANCE) AND ARTICLES OF AGGLOMERATED CORK – BLOCKS, PLATES, SHEETS AND STRIP; TILES OF ANY SHAPE; SOLID CYLINDERS, INCLUDING DISCS : SLABS 12% 01/01/2019 1/01/2019
45041090 AGGLOMERATED CORK (WITH OR WITHOUT A BINDING SUBSTANCE) AND ARTICLES OF AGGLOMERATED CORK – BLOCKS, PLATES, SHEETS AND STRIP; TILES OF ANY SHAPE; SOLID CYLINDERS, INCLUDING DISCS : OTHER 12% 01/01/2019 1/01/2019
45049000 AGGLOMERATED CORK (WITH OR WITHOUT A BINDING SUBSTANCE) AND ARTICLES OF AGGLOMERATED CORK – OTHER 12% 01/01/2019 1/01/2019

 

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