---
title: "HSN Code for Blocks, Plates, Sheets (Other) | HSN 45041090 GST Rate"
description: "Find HSN and GST Rates for 45041090 related to Blocks, Plates, Sheets (Other) with BUSY Accounting - The reliable source for HSN and GST details in India."
canonical: "https://busy.in/hsn/hsn-45041090/"
---

# HSN Code 45041090: Blocks, Plates, Sheets (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 4504: Agglomerated cork articles](https://busy.in/hsn/sub-chapter-4504/)

## GST rates

| Description | CGST | SGST | IGST | CESS |
| --- | --- | --- | --- | --- |
| Blocks, plates, sheets and strip; tiles of any shape; solid cylinders, including discs : Other | 6% | 6% | 12% | 0% |

## Frequently asked questions

### What products are classified under HSN 45041090 ?

It includes Cork Articles Not Elsewhere Classified

### Can we claim ITC on inputs used to trade Blocks, Plates, Sheets (Other)?

If your outward supply is taxable, eligible ITC is available subject to general restrictions. For exempt/Nil supplies, reverse credit per Rule 42.

### Does packaging or labelling change the GST for Blocks, Plates, Sheets (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.

### How should mixed supplies be billed when Blocks, Plates, Sheets (Other) is sold with other items?

Use separate invoice lines per HSN and apply the correct rate per line (e.g., Varies for Blocks, Plates, Sheets (Other); Nil for exempt items if applicable).

### How much GST applies to Blocks, Plates, Sheets (Other)?

Under HSN 45041090, Blocks, Plates, Sheets (Other) attracts Varies when sold in taxable form. Describe the exact form on the invoice.

### Do e‑way bill and e‑invoice apply for Blocks, Plates, Sheets (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.

### Any common misclassification issue with Blocks, Plates, Sheets (Other)?

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 45041090 (FY 2024-25)

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

- Exports: ₹12 Cr (−10.82% YoY) — 0.0003% of India's total exports
- Imports: ₹19 Cr (+17.72% YoY) — 0.0003% of India's total imports
- Trade balance: −₹7 Cr (Deficit); surplus rank #8833 of 12657 HSN codes
- Share of Sub-Chapter 4504: 30.55% of its exports; import side 45.20%
- Rank within Sub-Chapter 4504: #2 of 4 by export value; import-side #1

### Key metrics

- Export CAGR: 14.64% (FY 2018-19 to FY 2024-25, 7 fiscal years)
- National export rank: #5610 of 12657 HSN codes by export value (FY 2024-25)
- Peak growth year: +84.04% in FY 2023-24
- Contribution to Sub-Ch. 4504: 30.55% of its exports (FY 2024-25)

## India export-import trade statistics: HSN Code 45041090

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. 4504 | Imports (₹ Cr) | Imp share | Imp YoY | Imp % of Sub-Ch. 4504 | Trade balance | Exp rank |
| --- | --- | --- | --- | --- | --- | --- | --- | --- | --- | --- |
| FY 2018-19 | 5.12 | 0.0002% | — | 22.73% | 12.17 | 0.0003% | — | 74.71% | −7.05 | #5826 |
| FY 2019-20 | 4.98 | 0.0002% | −2.73% | 26.38% | 11.16 | 0.0003% | −8.30% | 59.94% | −6.18 | #5853 |
| FY 2020-21 | 6.63 | 0.0003% | +33.13% | 27.18% | 2.29 | 0.0001% | −79.48% | 24.21% | +4.34 | #5590 |
| FY 2021-22 | 7.74 | 0.0002% | +16.74% | 25.29% | 7.61 | 0.0002% | +232.31% | 33.23% | +0.13 | #5808 |
| FY 2022-23 | 7.08 | 0.0002% | −8.53% | 21.29% | 13.18 | 0.0002% | +73.19% | 40.02% | −6.10 | #6067 |
| FY 2023-24 | 13.03 | 0.0004% | +84.04% | 32.94% | 15.91 | 0.0003% | +20.71% | 37.26% | −2.88 | #5366 |
| FY 2024-25 | 11.62 | 0.0003% | −10.82% | 30.55% | 18.73 | 0.0003% | +17.72% | 45.20% | −7.11 | #5610 |

- CAGR (7-year): exports 14.64%/yr, imports 7.45%/yr (consistently Deficit)

## Key trade insights: HSN Code 45041090 export-import analysis

### Consistent export growth: 14.64% CAGR over 7 years

India's exports under HSN Code 45041090 have grown at a compound annual rate of 14.64% over 7 fiscal years, rising from ₹5.12 Crore in FY 2018-19 to ₹11.62 Crore in FY 2024-25.

### HSN Code 45041090 ranked #5610 among all 12657 HSN codes by export value

In FY 2024-25, HSN Code 45041090 ranks #5610 out of 12657 HSN codes by total export value. Within Sub-Chapter 4504, it ranks #2 of 4. By trade surplus, it ranks #8833 of 12657.

### FY 2023-24 was the strongest growth year for HSN Code 45041090 exports

The strongest single-year export movement for HSN Code 45041090 was recorded in FY 2023-24, when exports surged by 84.04% over the prior year.

### India records a trade deficit of ₹7.11 Crore in HSN Code 45041090 goods

In FY 2024-25, India's imports of ₹18.73 Cr exceeded exports of ₹11.62 Cr, resulting in a trade deficit of ₹7.11 Crore — ranking #8833 of 12657 by surplus magnitude.

### Import growth of 7.45% CAGR signals stable import dependency for Blocks, Plates, Sheets (Other)

India's imports under HSN Code 45041090 have grown at 7.45% CAGR, reaching ₹18.73 Crore in FY 2024-25.

### HSN Code 45041090 contributes 30.55% of Sub-Chapter 4504 exports — ranked #2

Among the 4 HSN codes under Sub-Chapter 4504, HSN Code 45041090 ranks #2 by export value — accounting for 30.55% of the sub-chapter's total exports in FY 2024-25. On the import side, it holds 45.20% share (rank #1).

## Related HSN Codes in Sub-Chapter 4504

Ranked by export value (FY 2024-25).

| Rank | HSN Code | Exports (FY 2024-25) |
| --- | --- | --- |
| #1 | [HSN Code 45041010: Cork Sheets](https://busy.in/hsn/hsn-45041010/) | ₹25 Cr |
| #2 | HSN Code 45041090: Blocks, Plates, Sheets (Other) (this hsn code) | ₹12 Cr |
| #3 | [HSN Code 45049000: Cork Articles Not Elsewhere Classified](https://busy.in/hsn/hsn-45049000/) | ₹1 Cr |
| — | [HSN Code 45041020: Cork Slabs](https://busy.in/hsn/hsn-45041020/) | Nil |