What products are classified under HSN 45039090 ?
It includes Cork Sheets
HSN Code 45039090 represents Articles of natural cork | Other under GST classification. This code helps businesses identify Articles of natural cork | Other correctly for billing, taxation, and trade. With HSN Code 45039090, companies can avoid errors in invoices, simplify compliance, and enable hassle-free import/export of Articles of natural cork | Other.
HSN Code 45039090 relates to the following description:
Articles of natural cork | Other does not include products with the following descriptions:
Corks and stoppers
Other : Shuttlecock cork bottom
It includes Cork Sheets
Under HSN 45039090, Articles of natural cork / Other attracts Varies when sold in taxable form. Describe the exact form on the invoice.
Use the exact HSN and describe the form/grade. For multi‑line invoices, apply the rate per line to avoid wrong tax collection.
e‑Way bill is needed above ₹50,000 consignment value (subject to exemptions). e‑Invoicing is turnover‑based (presently AATO > ₹5 crore) for B2B supplies.
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.
If your outward supply is taxable, eligible ITC is available subject to general restrictions. For exempt/Nil supplies, reverse credit per Rule 42.
Use separate invoice lines per HSN and apply the correct rate per line (e.g., Varies for Articles of natural cork / Other; Nil for exempt items if applicable).
The above does not constitute professional advice or a formal recommendation. We recommend consulting a professional tax consultant before acting on the information contained in this piece of content.