2026-VIL-168-AAR
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SGST Advance Ruling Authority

GST - Rajasthan AAR - Classification of Rubberised Cork Sheet / Agglomerated Cork Sheet manufactured from cork granules - Applicability of concessional rate of 5% under Sl. No. 310 of Schedule-I of Notification No. 09/2025-Central Tax (Rate) dated 17.09.2025 - Whether the product is correctly classifiable under Tariff Item 45041010, is covered under Sl. No. 310 of Schedule-I of the notification, attracts GST at 5% - HELD - Classification is to be determined in accordance with the First Schedule to the Customs Tariff Act, 1975 read with the General Rules for Interpretation, under which the primacy of the terms of the heading is absolute and recourse to succeeding Rules arises only where the terms of the heading and relative Notes leave the matter unresolved - Heading 4504 reads "Agglomerated cork (with or without a binding substance) and articles of agglomerated cork", prescribes no threshold for the proportion the binding substance may bear to the cork and names no particular class of binder to the exclusion of others - What is being agglomerated is the cork, and the polymer, chemicals and curatives and processing oil together constitute the binder system by which that agglomeration is effected - The word "natural" appears in headings 4501 to 4503 but is noticeably absent from heading 4504, since agglomerated cork is by definition cork which has been crushed, granulated or ground and thereafter reconstituted and cannot be natural cork; the notification contains separate entries for natural cork and for agglomerated cork at the same rate, and to read the entry for agglomerated cork as available only for natural cork would render it futile - The products, being sheets, fall under tariff item 4504 10 10, though this distinction is of no consequence to the rate since the notification entry specifies the heading 4504 without restriction to any sub-heading or tariff item - The products are classifiable under heading 4504, are covered by Sl. No. 310 of Schedule-I of the notification, and attract 5% GST, in respect of supplies made on or after 22.09.2025, and the benefit of the entry cannot be denied on the ground that the product is not natural cork - Ordered accordingly
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