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Table of Contents
- Updated on : May 2, 2025
HSN Chapter 45: Cork and Articles of Cork Classification and GST India
HSN Code & GST Rate for Natural & Shuttlecock Cork Articles – Chapter 45
| Rates (%) | Products Description | HSN Codes | Export and Import HSN Codes |
| 5% | Natural cork, raw or simply prepared | 4501 | 45011000, 45019000 |
| 18% | Waste cork; crushed, granulated or ground cork | 4501 | 45011000, 45019000 |
| 18% | Natural cork, debacked or roughly squared, or in rectangular (including square) blocks, plates, sheets or strip (including sharp-edged blanks for corks or stoppers) | 4502 | 45020000 |
| 18% | Articles of natural cork such as Corks and Stoppers, Shuttlecock cork bottom | 4503 | 45031000, 45039010, 45039090 |
| 12% | Art ware of cork [including articles of sholapith] | 4503 | 45039090 |
| 12% | Art ware of cork [including articles of sholapith] | 4504 | 450490 |
| 18% | Agglomerated cork (with or without a binding substance) and articles of agglomerated cork | 4504 | 45041010, 45041020, 45041090, 45049000 |
GST Council Updates
Similar to wood, the GST rates for cork products can vary.
Natural cork, raw or simply prepared, is taxed at a lower rate of 5%.
However, waste cork, crushed/granulated/ground cork, and most articles of natural cork and agglomerated cork are typically subject to 18% GST.
An exception is made for art ware of cork which is taxed at a lower rate of 12%. Publicly available summaries of recent GST Council meetings (late 2024/early 2025) do not indicate widespread changes across this chapter, but item-specific rate adjustments are possible.
Disclaimer
The GST Rate & HSN codes and rates have been arranged as per the best of authors understanding and are subject to periodic updates as per the law for the time being in force. It does not constitute professional advice or a formal recommendation. While due care has been taken in preparing this content, the existence of mistakes and omissions herein is not ruled out. DisyTax will not be held responsible for any loss or damage of any kind arising out of any inaccurate or incomplete information in this document.