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HSN Code 45039090: Other Articles of Natural Cork

HSN Code 45039090 represents Other Articles of Natural Cork under GST classification. This code helps businesses identify Other Articles of Natural Cork correctly for billing, taxation, and trade. With HSN Code 45039090, companies can avoid errors in invoices, simplify compliance, and enable hassle-free import or export of Other Articles of Natural Cork.

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Description of Goods for HSN Code 45039090

HSN Code 45039090 relates to the following description.

Description of Goods

Other : Other

Chapter

45 - Cork and articles of cork

Sub Chapter

4503 - Articles of natural cork

CGST

2.5%

SGST

2.5%

IGST

5%

CESS

0%

What does HSN Code 45039090 not include?

Other Articles of Natural Cork does not include products with the following descriptions.

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India’s Trade Performance — HSN Code 45039090 in FY 2025-26

TradeStat EIDB — Ministry of Commerce & Industry FY 2018-19–FY 2025-26 Values in ₹ Crore

India’s Exports

FY 2025-26

< ₹1 Crore

+24.00% vs FY 2024-25

0.0000% of India’s total exports

India’s Imports

FY 2025-26

₹2 Cr

−14.98% vs FY 2024-25

0.0000% of India’s total imports

Trade Balance

FY 2025-26

−₹1 Cr

Trade Deficit

Surplus rank #8141 of 12872 HSN codes

% of Sub-Chapter 4503

FY 2025-26

36.05%

Share of Sub-Chapter 4503’s total exports in FY 2025-26

Import side: 16.13% of Sub-Chapter 4503’s imports

Rank Within Sub-Chapter 4503

FY 2025-26

#2 of 3

Position by export value among HSN codes in Sub-Chapter 4503

Import-side rank: #2 of 3

At a glance

−1.31%

Export CAGR

FY 2018-19 → FY 2025-26 · 8 fiscal years

#9284

National Export Rank

of 12872 HSN codes by export value, FY 2025-26

+234.78%

Peak Growth Year

FY 2023-24 · strongest single-year move

36.05%

Contribution to Sub-Ch. 4503

Share of Sub-Chapter 4503 exports in FY 2025-26

India Export-Import Trade Statistics for HSN Code 45039090

8-year export and import data, FY 2018-19 to FY 2025-26, in ₹ Crore. Source: Ministry of Commerce & Industry, TradeStat EIDB.

FY 2018-19 Exp. Rank #8452

Balance

−0.31

Exports

< ₹1 Crore ₹ Cr

0.0000% share

— YoY

24.29% of Sub-Ch. 4503

Imports

< ₹1 Crore ₹ Cr

0.0000% share

— YoY

38.69% of Sub-Ch. 4503

FY 2019-20 Exp. Rank #8749

Balance

−0.55

Exports

< ₹1 Crore ₹ Cr

0.0000% share

−32.35% YoY

12.04% of Sub-Ch. 4503

Imports

< ₹1 Crore ₹ Cr

0.0000% share

+20.00% YoY

53.06% of Sub-Ch. 4503

FY 2020-21 Exp. Rank #8869

Balance

−0.63

Exports

< ₹1 Crore ₹ Cr

0.0000% share

−13.04% YoY

16.13% of Sub-Ch. 4503

Imports

< ₹1 Crore ₹ Cr

0.0000% share

+6.41% YoY

48.54% of Sub-Ch. 4503

FY 2021-22 Exp. Rank #9031

Balance

−1.54

Exports

< ₹1 Crore ₹ Cr

0.0000% share

+30.00% YoY

19.40% of Sub-Ch. 4503

Imports

1.80 ₹ Cr

0.0000% share

+116.87% YoY

30.51% of Sub-Ch. 4503

FY 2022-23 Exp. Rank #9197

Balance

−1.17

Exports

< ₹1 Crore ₹ Cr

0.0000% share

−11.54% YoY

25.27% of Sub-Ch. 4503

Imports

1.40 ₹ Cr

0.0000% share

−22.22% YoY

17.57% of Sub-Ch. 4503

FY 2023-24 Exp. Rank #8466

Balance

+0.23

Exports

< ₹1 Crore ₹ Cr

0.0000% share

+234.78% YoY

47.83% of Sub-Ch. 4503

Imports

< ₹1 Crore ₹ Cr

0.0000% share

−61.43% YoY

4.46% of Sub-Ch. 4503

FY 2024-25 Exp. Rank #9301

Balance

−1.82

Exports

< ₹1 Crore ₹ Cr

0.0000% share

−67.53% YoY

34.72% of Sub-Ch. 4503

Imports

2.07 ₹ Cr

0.0000% share

+283.33% YoY

13.05% of Sub-Ch. 4503

FY 2025-26 Exp. Rank #9284

Balance

−1.45

Exports

< ₹1 Crore ₹ Cr

0.0000% share

+24.00% YoY

36.05% of Sub-Ch. 4503

Imports

1.76 ₹ Cr

0.0000% share

−14.98% YoY

16.13% of Sub-Ch. 4503

CAGR · 8-Year

Exports

−1.31% /yr

Imports

15.29% /yr

Consistently Deficit
Sub-Chapter 4503 total

reference, FY 2025-26

Export

₹0.86 Cr

Import

₹10.91 Cr

Trade Balance

−10.05

Peak export growth year Latest available data Not available YoY = change vs previous FY

Key Trade Insights: HSN Code 45039090 Export-Import Analysis

Export Decline: −1.31% CAGR Over 8 Years

India's exports under HSN Code 45039090 have declined at a compound annual rate of −1.31% over 8 fiscal years, falling from ₹0.34 Crore in FY 2018-19 to ₹0.31 Crore in FY 2025-26.

HSN Code 45039090 Ranked #9284 Among All 12872 HSN codes by Export Value

In FY 2025-26, HSN Code 45039090 ranks #9284 out of 12872 HSN codes by total export value. Within Sub-Chapter 4503, it ranks #2 of 3. By trade surplus, it ranks #8141 of 12872.

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 ₹1.45 Crore in HSN Code 45039090 Goods

In FY 2025-26, India's imports of ₹1.76 Cr exceeded exports of ₹0.31 Cr, resulting in a trade deficit of ₹1.45 Crore — ranking #8141 of 12872 by surplus magnitude.

Import Growth of 15.29% CAGR Signals Rising Demand for Other Articles of Natural Cork

India's imports under HSN Code 45039090 have grown at 15.29% CAGR, reaching ₹1.76 Crore in FY 2025-26.

HSN Code 45039090 Contributes 36.05% 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 36.05% of the sub-chapter's total exports in FY 2025-26. On the import side, it holds 16.13% share (rank #2).

Frequently Asked Questions

Clear answers to common queries about HSN Code 45039090 and GST compliance.

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).

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Important Disclaimer

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.