--- title: "HSN Code for Cork waste; crushed/granulated | HSN 45019000 GST Rate" description: "Find HSN and GST Rates for 45019000 related to Cork waste; crushed/granulated with BUSY Accounting - The reliable source for HSN and GST details in India." canonical: "https://busy.in/hsn/hsn-45019000/" --- # HSN Code 45019000: Cork waste; crushed/granulated - [Section 09: Guide to HSN Section 09](https://busy.in/hsn/section-09/) - [Chapter 45: Cork and Articles of Cork](https://busy.in/hsn/chapter-45/) - [Sub-chapter 4501: Natural cork & processed cork](https://busy.in/hsn/sub-chapter-4501/) ## GST rates | Description | CGST | SGST | IGST | CESS | | --- | --- | --- | --- | --- | | Other | 9% | 9% | 18% | 0% | ## Frequently asked questions ### What products are classified under HSN 45019000 ? It includes Natural Cork (Debacked/Roughly Squared) ### Can we claim ITC on inputs used to trade Cork waste; crushed/granulated? If your outward supply is taxable, eligible ITC is available subject to general restrictions. For exempt/Nil supplies, reverse credit per Rule 42. ### How should mixed supplies be billed when Cork waste; crushed/granulated is sold with other items? Use separate invoice lines per HSN and apply the correct rate per line (e.g., Varies for Cork waste; crushed/granulated; Nil for exempt items if applicable). ### How much GST applies to Cork waste; crushed/granulated? Under HSN 45019000, Cork waste; crushed/granulated attracts Varies when sold in taxable form. Describe the exact form on the invoice. ### Does packaging or labelling change the GST for Cork waste; crushed/granulated? For food/agri items, GST can be 5% when not fresh/chilled and sold as pre‑packaged & labelled; otherwise often Nil. For non‑food items, rates depend on the specific sub‑heading. ### Any common misclassification issue with Cork waste; crushed/granulated? Use the exact HSN and describe the form/grade. For multi‑line invoices, apply the rate per line to avoid wrong tax collection. ## India's trade performance: HSN Code 45019000 (FY 2024-25) Source: TradeStat EIDB, Ministry of Commerce & Industry. Values in ₹ Crore (FY 2018-19 to FY 2024-25). - Exports: ₹2 Cr (+38.26% YoY) — 0.0000% of India's total exports - Imports: ₹46 Cr (+16.80% YoY) — 0.0008% of India's total imports - Trade balance: −₹45 Cr (Deficit); surplus rank #10167 of 12657 HSN codes - Share of Sub-Chapter 4501: 99.38% of its exports; import side 97.44% - Rank within Sub-Chapter 4501: #1 of 2 by export value; import-side #1 ### Key metrics - Export CAGR: 23.41% (FY 2018-19 to FY 2024-25, 7 fiscal years) - National export rank: #7807 of 12657 HSN codes by export value (FY 2024-25) - Peak growth year: +91.11% in FY 2019-20 - Contribution to Sub-Ch. 4501: 99.38% of its exports (FY 2024-25) ## India export-import trade statistics: HSN Code 45019000 7-year export and import data, FY 2018-19 to FY 2024-25, in ₹ Crore. Source: Ministry of Commerce & Industry, TradeStat EIDB. | FY | Exports (₹ Cr) | Exp share | Exp YoY | Exp % of Sub-Ch. 4501 | Imports (₹ Cr) | Imp share | Imp YoY | Imp % of Sub-Ch. 4501 | Trade balance | Exp rank | | --- | --- | --- | --- | --- | --- | --- | --- | --- | --- | --- | | FY 2018-19 | < ₹1 Crore | 0.0000% | — | 76.27% | 36.26 | 0.0010% | — | 96.36% | −35.81 | #8258 | | FY 2019-20 | < ₹1 Crore | 0.0000% | +91.11% | 79.63% | 29.24 | 0.0009% | −19.36% | 91.38% | −28.38 | #7742 | | FY 2020-21 | 1.45 | 0.0001% | +68.60% | 95.39% | 27.79 | 0.0010% | −4.96% | 95.93% | −26.34 | #7324 | | FY 2021-22 | < ₹1 Crore | 0.0000% | −46.90% | 95.06% | 32.95 | 0.0007% | +18.57% | 96.91% | −32.18 | #8225 | | FY 2022-23 | 1.43 | 0.0000% | +85.71% | 100.00% | 25.76 | 0.0004% | −21.82% | 93.23% | −24.33 | #7783 | | FY 2023-24 | 1.15 | 0.0000% | −19.58% | 100.00% | 39.76 | 0.0007% | +54.35% | 96.43% | −38.61 | #8120 | | FY 2024-25 | 1.59 | 0.0000% | +38.26% | 99.38% | 46.44 | 0.0008% | +16.80% | 97.44% | −44.85 | #7807 | - CAGR (7-year): exports 23.41%/yr, imports 4.21%/yr (consistently Deficit) ## Key trade insights: HSN Code 45019000 export-import analysis ### Consistent export growth: 23.41% CAGR over 7 years India's exports under HSN Code 45019000 have grown at a compound annual rate of 23.41% over 7 fiscal years, rising from ₹0.45 Crore in FY 2018-19 to ₹1.59 Crore in FY 2024-25. ### HSN Code 45019000 ranked #7807 among all 12657 HSN codes by export value In FY 2024-25, HSN Code 45019000 ranks #7807 out of 12657 HSN codes by total export value. Within Sub-Chapter 4501, it ranks #1 of 2. By trade surplus, it ranks #10167 of 12657. ### FY 2019-20 was the strongest growth year for HSN Code 45019000 exports The strongest single-year export movement for HSN Code 45019000 was recorded in FY 2019-20, when exports surged by 91.11% over the prior year. ### India records a trade deficit of ₹44.85 Crore in HSN Code 45019000 goods In FY 2024-25, India's imports of ₹46.44 Cr exceeded exports of ₹1.59 Cr, resulting in a trade deficit of ₹44.85 Crore — ranking #10167 of 12657 by surplus magnitude. ### Import growth of 4.21% CAGR signals stable import dependency for Cork waste; crushed/granulated India's imports under HSN Code 45019000 have grown at 4.21% CAGR, reaching ₹46.44 Crore in FY 2024-25. ### HSN Code 45019000 contributes 99.38% of Sub-Chapter 4501 exports — ranked #1 Among the 2 HSN codes under Sub-Chapter 4501, HSN Code 45019000 ranks #1 by export value — accounting for 99.38% of the sub-chapter's total exports in FY 2024-25. On the import side, it holds 97.44% share (rank #1). ## Related HSN Codes in Sub-Chapter 4501 Ranked by export value (FY 2024-25). | Rank | HSN Code | Exports (FY 2024-25) | | --- | --- | --- | | #1 | HSN Code 45019000: Cork waste; crushed/granulated (this hsn code) | ₹2 Cr | | #2 | [HSN Code 45011000: Natural cork, raw or simply prepared](https://busy.in/hsn/hsn-45011000/) | < ₹1 Crore |