GST on natural cork under the revised tariff classification now attracts a concessional rate under the recent rate notification. Imposition of GST at 5% on natural cork products under tariff heading 4502 00 00 is prescribed in Schedule I, covering debacked or roughly squared cork and cork in rectangular blocks, plates, sheets or strips, including sharp-edged blanks for corks or stoppers, pursuant to Notification No. 9/2025-Integrated Tax (Rate) dated 17-09-2025, effective 22-09-2025.
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Provisions expressly mentioned in the judgment/order text.
GST on natural cork under the revised tariff classification now attracts a concessional rate under the recent rate notification.
Imposition of GST at 5% on natural cork products under tariff heading 4502 00 00 is prescribed in Schedule I, covering debacked or roughly squared cork and cork in rectangular blocks, plates, sheets or strips, including sharp-edged blanks for corks or stoppers, pursuant to Notification No. 9/2025-Integrated Tax (Rate) dated 17-09-2025, effective 22-09-2025.
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