Chapter 45 - Cork and articles of cork

Notes

This Chapter does not cover:

(a) footwear or parts of footwear of Chapter 64;
(b) headgear or parts of headgear of Chapter 65; or
(c) articles of Chapter 95 (for example, toys, games, sports requisites).

GST Rates of Goods

Chapter Heading	Description	Rate of GST	Schedule	Sr.No
4501	Natural cork, raw or simply prepared	12%	II	102
4503	Articles of natural cork such as Corks and Stoppers, Shuttlecock cork bottom	18%	III	143
4504	Agglomerated cork (with or without a binding subStance) and articles of agglomerated cork	18%	III	144
4501	Natural cork, raw or simply prepared	5%	I	193
4501	Waste cork; crushed. granulated or ground cork	18%	III	141
4503<sup>*</sup>	Articles of natural cork such as Corks and Stoppers, Shuttlecock cork bottom	12%	II	101B
4504	Agglomerated cork (with or without a binding subStance) and articles of agglomerated cork	12%	II	101C
4502 00 00	Natural cork, debacked or roughly squared, or in rectangular !' (including square) blocks, plates, sheets or strip (including sharp- edged blanks for corks or stoppers)	18%	III	142
	Natural cork, debacked or roughly squared, or in rectangular !' (including square) blocks, plates, sheets or strip (including sharp- edged blanks for corks or stoppers)	12%	II	101A

Other Exemptions

Description	Notification
Exemption from Registration _ small Taxpayers having turnover below threshold limit	Notification No. 10/2019-C.T., dated 7-3-2019
Composition Levy Scheme for Small Taxpayers having Turnover Up to Rs. 1.5 Crore — Old Scheme	Notification No. 8/2017-C.T., dated 27-6-2017
Composition Levy Scheme for Small Taxpayers having Turnover up to Rs. 1.5 Crore — New Scheme	Notification No. 14/2019-C.T., dated 7-3-2019
Scheme to Pay GST 0 6% - For Taxpayers having turnover less than Rs. 50 Lakhs and Not Eligible for Composition Scheme.	Notification No. 2/2019-C.T. (Rate), dated 7-3-2019
Exemption to Specified Goods supplied to Specified Recipients for Petroleum Exploration etc.	Notification No. 32017-Central Tax (Rate), dated 28-6-2017]
Exemption to Goods Supplied to CSD by way of Refund	Notification No. 6/2017-Central Tax (Rate), New Delhi, dated 28-6-2017.
Exemption to goods supplied by CSD	Notification No. 7/2017-Central Tax (Rate), New Delhi, dated 28-6-2017
United Nation, International Organisation and Foreign Diplomatic Mission Notified as Entitled for refund of GST Paid on supplies received.	Notification No. 16/2017-Central Tax (Rate), dated 28-6-2017
Reduced GST on Supply of Goods to Exporter	Notification No. 40/2017-CT. (Rate), dated 23-10-2017
Concessional GST on Supply of Scientific and technical equipment to research institutions	Notification No. 45/2017-C.T. (Rate), dated 14-11-2017
Concessional GST on Specified Handicraft	Notification No. 21/2018-C.T. (Rate), dated 26-7-2018

Departmental Clarifications / Case Law

Waste of Cork

Waste of Cork arising during manufacture of gaskets - Chapter 45 of the Schedule to the Central Excise Tariff Act is in respect of cork and articles of cork. There is no mention of waste and scrap of cork in the Chapter Heading No. 45.01. The Explanatory Notes of HSN cannot be applied for classifying the goods under the Central Excise Tariff Act in absence of specific mention of waste in the Chapter heading. The Explanatory Notes of HSN are useful aids in classification under the tariff but they cannot provide for the classification, which is not specifically mentioned in the chapter heading or sub-heading. Waste of Cork cannot be classified under Chapter Heading 45.01. – Commissioner v Perfect Circle Victor Ltd. 1999 (113) ELT 420 (Tribunal).