--- title: "4504 HSN Code | HSN Code for Agglomerated cork articles in India" description: "Know more about 4504 HSN Code with BUSY Accounting - HSN Tariff, GST Rates and case laws related to chapter 4504 covering Agglomerated cork articles." canonical: "https://busy.in/hsn/sub-chapter-4504/" --- # HSN Sub-chapter 4504: Agglomerated cork articles Agglomerated cork (with or without a binding substance) and articles of agglomerated cork Part of [Chapter 45: Cork and Articles of Cork](https://busy.in/hsn/chapter-45/). - Current GST rate: 5% - Earlier GST rate: 12% ## HSN codes | Code | Title | | --- | --- | | 45041010 | [Cork Sheets](https://busy.in/hsn/hsn-45041010/) | | 45041020 | [Cork Slabs](https://busy.in/hsn/hsn-45041020/) | | 45041090 | [Blocks, Plates, Sheets (Other)](https://busy.in/hsn/hsn-45041090/) | | 45049000 | [Cork Articles Not Elsewhere Classified](https://busy.in/hsn/hsn-45049000/) | ## Frequently asked questions ### What products are classified under HSN 4504 It includes Agglomerated cork articles ### What misclassification mistakes happen with Agglomerated cork articles? Using a broad or incorrect HSN, ignoring material/form (e.g., raw vs processed), or mixing goods and services on one line. Always match wording to the HSN Notes and keep a classification working paper. ### Can reverse charge ever apply to transactions involving Agglomerated cork articles? Reverse charge in goods is notified only for specific categories. Most regular B2B sales of Agglomerated cork articles are forward charge. Check the current notifications for any special cases before deciding. ### Is the composition scheme suitable if I mainly trade Agglomerated cork articles? The composition scheme is optional for eligible small suppliers of goods. You cannot issue tax invoices or collect tax under composition. Check turnover limits and exclusions; evaluate margins and ITC loss before opting in. ### Does packaging or branding change how GST applies to Agglomerated cork articles? Yes. Many food/agri goods are treated differently when sold as pre‑packaged & labelled retail packs versus loose/open packs. If Agglomerated cork articles is sold in small pouches (e.g., 500 g) with an MRP and label, record that on the invoice. Loose bulk bags often follow a different treatment. ### Any import/export nuance for Agglomerated cork articles? Exports are zero‑rated (with or without payment of IGST) subject to LUT/refund conditions. Imports may attract customs duties in addition to GST. Keep HSN‑wise description consistent across invoice, shipping bill and BOE. ## India's trade performance: HSN Sub-Chapter 4504 (FY 2024-25) Source: TradeStat EIDB, Ministry of Commerce & Industry. Values in ₹ Crore (FY 2018-19 to FY 2024-25). - Exports: ₹38 Cr (−3.84% YoY) — 0.0010% of India's total exports - Imports: ₹41 Cr (−2.95% YoY) — 0.0007% of India's total imports - Trade balance: −₹3 Cr (Deficit); surplus rank #556 of 1233 sub-chapters - Share of Chapter 45: 90.92% of its exports; import side 39.47% - Rank within Chapter 45: #1 of 4 by export value; import-side #2 ### Key metrics - Export CAGR: 9.12% (FY 2018-19 to FY 2024-25, 7 fiscal years) - National export rank: #943 of 1233 sub-chapters by export value (FY 2024-25) - Peak growth year: +29.18% in FY 2020-21 - Contribution to Ch. 45: 90.92% of its exports (FY 2024-25) ## India export-import trade statistics: HSN Sub-Chapter 4504 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 Ch. 45 | Imports (₹ Cr) | Imp share | Imp YoY | Imp % of Ch. 45 | Trade balance | Exp rank | | --- | --- | --- | --- | --- | --- | --- | --- | --- | --- | --- | | FY 2018-19 | 22.53 | 0.0010% | — | 86.82% | 16.29 | 0.0005% | — | 29.19% | +6.24 | #941 | | FY 2019-20 | 18.88 | 0.0009% | −16.20% | 84.06% | 18.62 | 0.0006% | +14.30% | 35.62% | +0.26 | #950 | | FY 2020-21 | 24.39 | 0.0011% | +29.18% | 88.43% | 9.46 | 0.0003% | −49.19% | 23.56% | +14.93 | #920 | | FY 2021-22 | 30.60 | 0.0010% | +25.46% | 89.47% | 22.90 | 0.0005% | +142.07% | 36.42% | +7.70 | #932 | | FY 2022-23 | 33.25 | 0.0009% | +8.66% | 90.21% | 32.93 | 0.0006% | +43.80% | 47.93% | +0.32 | #933 | | FY 2023-24 | 39.56 | 0.0011% | +18.98% | 90.32% | 42.70 | 0.0008% | +29.67% | 44.29% | −3.14 | #932 | | FY 2024-25 | 38.04 | 0.0010% | −3.84% | 90.92% | 41.44 | 0.0007% | −2.95% | 39.47% | −3.40 | #943 | - CAGR (7-year): exports 9.12%/yr, imports 16.84%/yr (consistently Deficit) ## Key trade insights: HSN Sub-Chapter 4504 export-import analysis ### Consistent export growth: 9.12% CAGR over 7 years India's exports under HSN Sub-Chapter 4504 have grown at a compound annual rate of 9.12% over 7 fiscal years, rising from ₹22.53 Crore in FY 2018-19 to ₹38.04 Crore in FY 2024-25. ### HSN Sub-Chapter 4504 ranked #943 among all 1233 sub-chapters by export value In FY 2024-25, HSN Sub-Chapter 4504 ranks #943 out of 1233 sub-chapters by total export value. Within Chapter 45, it ranks #1 of 4. By trade surplus, it ranks #556 of 1233. ### FY 2020-21 was the strongest growth year for HSN Sub-Chapter 4504 exports The strongest single-year export movement for HSN Sub-Chapter 4504 was recorded in FY 2020-21, when exports surged by 29.18% over the prior year. ### India records a trade deficit of ₹3.40 Crore in HSN Sub-Chapter 4504 goods In FY 2024-25, India's imports of ₹41.44 Cr exceeded exports of ₹38.04 Cr, resulting in a trade deficit of ₹3.40 Crore — ranking #556 of 1233 by surplus magnitude. ### Import growth of 16.84% CAGR signals rising demand for Agglomerated cork articles India's imports under HSN Sub-Chapter 4504 have grown at 16.84% CAGR, reaching ₹41.44 Crore in FY 2024-25. ### HSN Sub-Chapter 4504 contributes 90.92% of Chapter 45 exports — ranked #1 Among the 4 sub-chapters under Chapter 45, HSN Sub-Chapter 4504 ranks #1 by export value — accounting for 90.92% of the chapter's total exports in FY 2024-25. On the import side, it holds 39.47% share (rank #2). ## Related Sub-Chapters in Chapter 45 Ranked by export value (FY 2024-25). | Rank | HSN Sub-Chapter | Exports (FY 2024-25) | | --- | --- | --- | | #1 | HSN Sub-Chapter 4504: Agglomerated cork articles (this hsn sub-chapter) | ₹38 Cr | | #2 | [HSN Sub-Chapter 4501: Natural cork & processed cork](https://busy.in/hsn/sub-chapter-4501/) | ₹2 Cr | | #3 | [HSN Sub-Chapter 4502: Natural cork products](https://busy.in/hsn/sub-chapter-4502/) | ₹1 Cr | | #4 | [HSN Sub-Chapter 4503: Articles of natural cork](https://busy.in/hsn/sub-chapter-4503/) | < ₹1 Crore | ## Other sub-chapters | Code | Title | | --- | --- | | 4501 | [Natural cork & processed cork](https://busy.in/hsn/sub-chapter-4501/) | | 4502 | [Natural cork products](https://busy.in/hsn/sub-chapter-4502/) | | 4503 | [Articles of natural cork](https://busy.in/hsn/sub-chapter-4503/) |