Rubber Cork HSN Code & GST Rate

If you deal in rubber cork sheets, rubberised cork gaskets, sealing strips, or vibration pads, using the correct HSN code and GST rate is extremely important for accurate invoicing, GST returns, and input tax credit (ITC). Rubber cork is a composite material made from natural cork and rubber, and in Indian taxation it is typically treated as a cork-based product with a binding substance rather than a pure rubber item.

Understanding how rubber cork is classified under GST helps avoid errors, mismatched returns, and compliance issues.

What Is an HSN Code?

HSN (Harmonized System of Nomenclature) is a standard product classification system used for GST invoicing in India.
It helps the government identify:

• The correct GST rate
• The nature of the product
• Whether the product is eligible for input tax credit

Using the wrong HSN code can lead to:

• Incorrect tax charged
• Rejected ITC for customers
• GST audit or penalty risk

That is why using the correct rubber cork HSN code is critical.

Rubber Cork HSN Code in India

Rubber cork is classified under Chapter 45, which covers cork and articles of cork.
Since rubber cork is made from agglomerated cork bonded with rubber, it normally falls under:

HSN 4504 – Agglomerated cork (with or without binding substance)

Common sub-categories used in trade are:

• 45041010 – Cork sheets (often used for rubberised cork sheets)
• 45041090 – Other forms of agglomerated cork, including rubber cork products

These HSN codes are commonly used for:

• Rubber cork sheets
• Rubberised cork gasket material
• Cork-rubber sealing products
• Cork-rubber vibration pads

If a product is pure rubber sheet (without cork), it falls under Chapter 40 instead. But if cork is part of the material, Chapter 45 is normally used.

Rubber Cork GST Rate in India

The GST rate for rubber cork depends on how it is classified under the GST schedule.
When rubber cork is classified under HSN 4504 (agglomerated cork), it falls under a lower GST slab compared to many rubber products.

However, GST rates can change over time due to government notifications.
That is why it is important to:

• Check the latest GST rate schedule
• Match the rate to HSN 4504
• Apply the rate valid on your invoice date

Most rubber cork products are billed under the cork chapter, not the rubber chapter, which usually means a lower GST burden for buyers.

Rubber Cork HSN & GST

Rubber Cork HSN & GST classification plays a crucial role in accurate invoicing, correct tax rates, and smooth GST compliance. Understanding the right HSN code and applicable GST rate for rubber cork products helps businesses avoid billing errors, ITC issues, and audit risks

How to Use Rubber Cork HSN Code on Invoices?

When preparing an invoice:

• Write the product clearly as rubber cork sheet, rubberised cork gasket, or cork-rubber sealing material
• Use HSN 4504 / 45041010 / 45041090 based on form
• Apply GST as per the latest rate for that HSN
• Keep technical details showing it contains cork + rubber

This avoids confusion with rubber sheets, which fall under a different chapter.

Common GST Mistakes to Avoid

Understanding common GST mistakes to avoid when billing rubber cork products helps prevent tax errors, ITC rejections, and compliance issues.

• Using rubber HSN (Chapter 40) for cork-based products
• Not updating GST rate after schedule changes
• Writing vague product descriptions
• Mixing rubber cork and rubber sheet under one HSN

These errors can lead to wrong GST charged and ITC rejection.