Table of Contents
- Updated on : September 20, 2025
HSN Chapter 45: Cork and Articles of Cork Classification and GST India
HSN Code & GST Rate for Natural & Shuttlecock Cork Articles - Chapter 45
HSN Chapter 45 has experienced significant changes in the September 2025 GST reforms, with most cork products moving from higher tax slabs to the moderate 9% GST rate while maintaining favorable treatment for raw natural cork. This balanced restructuring makes processed cork products more accessible while supporting natural resource conservation, reflecting India's approach to supporting both traditional industries and modern applications of cork materials in packaging, construction, and specialty applications.
Key Classification Factors for Cork and Cork Articles GST Rates
- Natural Resource Support: Raw natural cork at highly favorable 5% GST
- Processing Industry Relief: Most processed cork products at moderate 9% GST
- Waste Utilization Benefits: Cork waste and scrap at competitive rates
- Specialty Application Balance: Moderate rates supporting diverse cork applications
Complete HSN Code Table: Cork and Articles of Cork (Chapter 45)
| GST Rate | Product Description | HSN Code | Export/Import HSN Codes |
|---|---|---|---|
| 5% | Natural cork, raw or simply prepared | 4501 | 45011000, 45019000 |
| 9% | Waste cork; crushed, granulated or ground cork | 4501 | 45011000, 45019000 |
| 9% | 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 |
| 9% | Articles of natural cork such as Corks and Stoppers, Shuttlecock cork bottom, Art ware of cork [including articles of sholapith] | 4503 | 45031000, 45039010, 45039090 |
| 9% | Agglomerated cork (with or without a binding substance) and articles of agglomerated cork | 4504 | 45041010, 45041020, 45041090, 45049000 |
🍾 Balanced GST Structure for Cork Products & Applications - September 2025:
- Natural Resource Protection: Raw natural cork at highly favorable 5% GST supporting sustainable cork forestry and conservation
- Processing Industry Support: Most cork products moved from 18% to 9% GST reducing costs for cork processing and manufacturing
- Waste Utilization Benefits: Cork waste and scrap at moderate rates encouraging recycling and value recovery from cork materials
- Traditional Craft Recognition: Art ware and traditional cork products at competitive rates supporting handicraft industries
- Specialty Application Relief: Moderate rates on stoppers and specialized cork products supporting wine, pharmaceutical, and industrial applications
- Sports Equipment Access: Shuttlecock cork at affordable rates supporting badminton and sports equipment manufacturing
- Construction Material Benefits: Cork-based building materials at competitive rates supporting sustainable construction
- Packaging Industry Support: Cork packaging materials at moderate rates encouraging eco-friendly packaging alternatives
- Export Competitiveness: Reduced tax burden enhancing India's position in specialized cork product markets
📋 GST Council Updates - September 2025
The 56th GST Council meeting delivered significant relief for cork processing industries through the "Sustainable Natural Materials Initiative", substantially reducing rates on processed cork products while maintaining support for raw cork conservation. The elimination of the 12% GST slab resulted in comprehensive benefits across the cork industry chain.
Key decisions for Chapter 45 include:
- Natural Resource Conservation: Raw natural cork maintained at highly favorable 5% GST supporting sustainable cork forestry and harvesting
- Processing Industry Relief: Most cork products moved from 18% to 9% GST significantly reducing costs for cork processing and manufacturing
- Traditional Craft Support: Art ware and handicraft cork products moved from 12% to 9% GST supporting artisan communities
- Waste Recovery Incentives: Cork waste and scrap at moderate rates encouraging recycling and circular economy practices
- Specialty Industry Benefits: Stoppers, shuttlecock bases, and specialized cork applications at competitive rates
- Sustainable Construction: Cork building materials at affordable rates promoting eco-friendly construction alternatives
These reforms demonstrate the GST Council's commitment to supporting sustainable natural materials while making cork products more accessible across various applications. The balanced approach particularly benefits wine industry suppliers, sports equipment manufacturers, construction companies using eco-friendly materials, and traditional cork craft industries.
🍾 Expert GST for Cork & Natural Material Industries
Professional tax consultancy for cork processors, natural material suppliers, and sustainable packaging companies under the new GST structure
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.