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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