---
title: "HSN Code for Articles of natural cork | Other | HSN 45039090 GST Rate"
description: "Find HSN and GST Rates for 45039090 related to Articles of natural cork | Other with BUSY Accounting - The reliable source for HSN and GST details in India."
canonical: "https://busy.in/hsn/hsn-45039090/"
---

# HSN Code 45039090: Articles of natural cork | Other

- [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 4503: Articles of natural cork](https://busy.in/hsn/sub-chapter-4503/)

## GST rates

| Description | CGST | SGST | IGST | CESS |
| --- | --- | --- | --- | --- |
| Other : Other | 6% | 6% | 12% | 0% |

## Frequently asked questions

### What products are classified under HSN 45039090 ?

It includes Cork Sheets

### How much GST applies to Articles of natural cork / Other?

Under HSN 45039090, Articles of natural cork / Other attracts Varies when sold in taxable form. Describe the exact form on the invoice.

### Any common misclassification issue with Articles of natural cork / Other?

Use the exact HSN and describe the form/grade. For multi‑line invoices, apply the rate per line to avoid wrong tax collection.

### Do e‑way bill and e‑invoice apply for Articles of natural cork / Other?

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.

### Does packaging or labelling change the GST for Articles of natural cork / Other?

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.

### Can we claim ITC on inputs used to trade Articles of natural cork / Other?

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 Articles of natural cork / Other is sold with other items?

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).

## India's trade performance: HSN Code 45039090 (FY 2024-25)

Source: TradeStat EIDB, Ministry of Commerce & Industry. Values in ₹ Crore (FY 2018-19 to FY 2024-25).

- Exports: < ₹1 Crore (−67.53% YoY) — 0.0000% of India's total exports
- Imports: ₹2 Cr (+283.33% YoY) — 0.0000% of India's total imports
- Trade balance: −₹2 Cr (Deficit); surplus rank #8153 of 12657 HSN codes
- Share of Sub-Chapter 4503: 34.72% of its exports; import side 13.05%
- Rank within Sub-Chapter 4503: #2 of 3 by export value; import-side #2

### Key metrics

- Export CAGR: -5.00% (FY 2018-19 to FY 2024-25, 7 fiscal years)
- National export rank: #9301 of 12657 HSN codes by export value (FY 2024-25)
- Peak growth year: +234.78% in FY 2023-24
- Contribution to Sub-Ch. 4503: 34.72% of its exports (FY 2024-25)

## India export-import trade statistics: HSN Code 45039090

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. 4503 | Imports (₹ Cr) | Imp share | Imp YoY | Imp % of Sub-Ch. 4503 | Trade balance | Exp rank |
| --- | --- | --- | --- | --- | --- | --- | --- | --- | --- | --- |
| FY 2018-19 | < ₹1 Crore | 0.0000% | — | 24.29% | < ₹1 Crore | 0.0000% | — | 38.69% | −0.31 | #8452 |
| FY 2019-20 | < ₹1 Crore | 0.0000% | −32.35% | 12.04% | < ₹1 Crore | 0.0000% | +20.00% | 53.06% | −0.55 | #8749 |
| FY 2020-21 | < ₹1 Crore | 0.0000% | −13.04% | 16.13% | < ₹1 Crore | 0.0000% | +6.41% | 48.54% | −0.63 | #8869 |
| FY 2021-22 | < ₹1 Crore | 0.0000% | +30.00% | 19.40% | 1.80 | 0.0000% | +116.87% | 30.51% | −1.54 | #9031 |
| FY 2022-23 | < ₹1 Crore | 0.0000% | −11.54% | 25.27% | 1.40 | 0.0000% | −22.22% | 17.57% | −1.17 | #9197 |
| FY 2023-24 | < ₹1 Crore | 0.0000% | +234.78% | 47.83% | < ₹1 Crore | 0.0000% | −61.43% | 4.46% | +0.23 | #8466 |
| FY 2024-25 | < ₹1 Crore | 0.0000% | −67.53% | 34.72% | 2.07 | 0.0000% | +283.33% | 13.05% | −1.82 | #9301 |

- CAGR (7-year): exports -5.00%/yr, imports 21.30%/yr (consistently Deficit)

## Key trade insights: HSN Code 45039090 export-import analysis

### Export decline: -5.00% CAGR over 7 years

India's exports under HSN Code 45039090 have declined at a compound annual rate of -5.00% over 7 fiscal years, falling from ₹0.34 Crore in FY 2018-19 to ₹0.25 Crore in FY 2024-25.

### HSN Code 45039090 ranked #9301 among all 12657 HSN codes by export value

In FY 2024-25, HSN Code 45039090 ranks #9301 out of 12657 HSN codes by total export value. Within Sub-Chapter 4503, it ranks #2 of 3. By trade surplus, it ranks #8153 of 12657.

### FY 2023-24 was the strongest growth year for HSN Code 45039090 exports

The strongest single-year export movement for HSN Code 45039090 was recorded in FY 2023-24, when exports surged by 234.78% over the prior year.

### India records a trade deficit of ₹1.82 Crore in HSN Code 45039090 goods

In FY 2024-25, India's imports of ₹2.07 Cr exceeded exports of ₹0.25 Cr, resulting in a trade deficit of ₹1.82 Crore — ranking #8153 of 12657 by surplus magnitude.

### Import growth of 21.30% CAGR signals rising demand for Articles of natural cork | Other

India's imports under HSN Code 45039090 have grown at 21.30% CAGR, reaching ₹2.07 Crore in FY 2024-25.

### HSN Code 45039090 contributes 34.72% of Sub-Chapter 4503 exports — ranked #2

Among the 3 HSN codes under Sub-Chapter 4503, HSN Code 45039090 ranks #2 by export value — accounting for 34.72% of the sub-chapter's total exports in FY 2024-25. On the import side, it holds 13.05% share (rank #2).

## Related HSN Codes in Sub-Chapter 4503

Ranked by export value (FY 2024-25).

| Rank | HSN Code | Exports (FY 2024-25) |
| --- | --- | --- |
| #1 | [HSN Code 45031000: Corks and Stoppers](https://busy.in/hsn/hsn-45031000/) | < ₹1 Crore |
| #2 | HSN Code 45039090: Articles of natural cork \| Other (this hsn code) | < ₹1 Crore |
| — | [HSN Code 45039010: Other : Shuttlecock cork bottom](https://busy.in/hsn/hsn-45039010/) | Nil |