--- title: "HSN Code for Spools, Cops, Bobbins| Supports | HSN 39234000 GST Rate" description: "Find HSN and GST Rates for 39234000 related to Spools, Cops, Bobbins| Supports with BUSY Accounting - The reliable source for HSN and GST details in India." canonical: "https://busy.in/hsn/hsn-39234000/" --- # HSN Code 39234000: Spools, Cops, Bobbins| Supports - [Section 07: Guide to HSN Section 07](https://busy.in/hsn/section-07/) - [Chapter 39: Plastics and Articles Thereof](https://busy.in/hsn/chapter-39/) - [Sub-chapter 3923: Plastic packaging articles, caps & closures](https://busy.in/hsn/sub-chapter-3923/) ## GST rates | Description | CGST | SGST | IGST | CESS | | --- | --- | --- | --- | --- | | Spools, cops, bobbins and similar supports | 9% | 9% | 18% | 0% | ## Frequently asked questions ### What products are classified under HSN 39234000 ? It includes Spools, Cops, Bobbins| Supports ### How much GST applies to Spools, Cops, Bobbins/ Supports? Under HSN 39234000, Spools, Cops, Bobbins/ Supports attracts Varies when sold in taxable form. Describe the exact form on the invoice. ### Do e‑way bill and e‑invoice apply for Spools, Cops, Bobbins/ Supports? e‑Way bill is needed above ₹50,000 consignment value (subject to exemptions). e‑Invoicing is turnover‑based (presently AATO > ₹5 crore) for B2B supplies. ### How should mixed supplies be billed when Spools, Cops, Bobbins/ Supports is sold with other items? Use separate invoice lines per HSN and apply the correct rate per line (e.g., Varies for Spools, Cops, Bobbins/ Supports; Nil for exempt items if applicable). ### Does packaging or labelling change the GST for Spools, Cops, Bobbins/ Supports? For food/agri items, GST can be 5% when not fresh/chilled and sold as pre‑packaged & labelled; otherwise often Nil. For non‑food items, rates depend on the specific sub‑heading. ### Can we claim ITC on inputs used to trade Spools, Cops, Bobbins/ Supports? If your outward supply is taxable, eligible ITC is available subject to general restrictions. For exempt/Nil supplies, reverse credit per Rule 42. ## India's trade performance: HSN Code 39234000 (FY 2024-25) Source: TradeStat EIDB, Ministry of Commerce & Industry. Values in ₹ Crore (FY 2018-19 to FY 2024-25). - Exports: ₹72 Cr (−7.63% YoY) — 0.0020% of India's total exports - Imports: ₹83 Cr (+37.53% YoY) — 0.0014% of India's total imports - Trade balance: −₹11 Cr (Deficit); surplus rank #9125 of 12657 HSN codes - Share of Sub-Chapter 3923: 0.73% of its exports; import side 2.46% - Rank within Sub-Chapter 3923: #9 of 16 by export value; import-side #10 ### Key metrics - Export CAGR: 0.39% (FY 2018-19 to FY 2024-25, 7 fiscal years) - National export rank: #3108 of 12657 HSN codes by export value (FY 2024-25) - Peak growth year: +46.06% in FY 2021-22 - Contribution to Sub-Ch. 3923: 0.73% of its exports (FY 2024-25) ## India export-import trade statistics: HSN Code 39234000 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 Sub-Ch. 3923 | Imports (₹ Cr) | Imp share | Imp YoY | Imp % of Sub-Ch. 3923 | Trade balance | Exp rank | | --- | --- | --- | --- | --- | --- | --- | --- | --- | --- | --- | | FY 2018-19 | 70.41 | 0.0031% | — | 1.18% | 66.63 | 0.0019% | — | 2.73% | +3.78 | #2416 | | FY 2019-20 | 49.08 | 0.0022% | −30.29% | 0.81% | 48.87 | 0.0015% | −26.65% | 2.18% | +0.21 | #2888 | | FY 2020-21 | 46.42 | 0.0022% | −5.42% | 0.72% | 36.82 | 0.0013% | −24.66% | 1.78% | +9.60 | #3054 | | FY 2021-22 | 67.80 | 0.0022% | +46.06% | 0.81% | 40.89 | 0.0009% | +11.05% | 1.43% | +26.91 | #2917 | | FY 2022-23 | 63.94 | 0.0018% | −5.69% | 0.77% | 58.90 | 0.0010% | +44.05% | 2.03% | +5.04 | #3150 | | FY 2023-24 | 78.02 | 0.0022% | +22.02% | 0.89% | 60.30 | 0.0011% | +2.38% | 2.01% | +17.72 | #2906 | | FY 2024-25 | 72.07 | 0.0020% | −7.63% | 0.73% | 82.93 | 0.0014% | +37.53% | 2.46% | −10.86 | #3108 | - CAGR (7-year): exports 0.39%/yr, imports 3.71%/yr (consistently Deficit) ## Key trade insights: HSN Code 39234000 export-import analysis ### Consistent export growth: 0.39% CAGR over 7 years India's exports under HSN Code 39234000 have grown at a compound annual rate of 0.39% over 7 fiscal years, rising from ₹70.41 Crore in FY 2018-19 to ₹72.07 Crore in FY 2024-25. ### HSN Code 39234000 ranked #3108 among all 12657 HSN codes by export value In FY 2024-25, HSN Code 39234000 ranks #3108 out of 12657 HSN codes by total export value. Within Sub-Chapter 3923, it ranks #9 of 16. By trade surplus, it ranks #9125 of 12657. ### FY 2021-22 was the strongest growth year for HSN Code 39234000 exports The strongest single-year export movement for HSN Code 39234000 was recorded in FY 2021-22, when exports surged by 46.06% over the prior year. ### India records a trade deficit of ₹10.86 Crore in HSN Code 39234000 goods In FY 2024-25, India's imports of ₹82.93 Cr exceeded exports of ₹72.07 Cr, resulting in a trade deficit of ₹10.86 Crore — ranking #9125 of 12657 by surplus magnitude. ### Import growth of 3.71% CAGR signals stable import dependency for Spools, Cops, Bobbins| Supports India's imports under HSN Code 39234000 have grown at 3.71% CAGR, reaching ₹82.93 Crore in FY 2024-25. ### HSN Code 39234000 contributes 0.73% of Sub-Chapter 3923 exports — ranked #9 Among the 16 HSN codes under Sub-Chapter 3923, HSN Code 39234000 ranks #9 by export value — accounting for 0.73% of the sub-chapter's total exports in FY 2024-25. On the import side, it holds 2.46% share (rank #10). ## Related HSN Codes in Sub-Chapter 3923 Ranked by export value (FY 2024-25). | Rank | HSN Code | Exports (FY 2024-25) | | --- | --- | --- | | #1 | [HSN Code 39232990: Sacks and bags of other plastics](https://busy.in/hsn/hsn-39232990/) | ₹4,107 Cr | | #2 | [HSN Code 39232100: Bags of polymers of ethylene](https://busy.in/hsn/hsn-39232100/) | ₹1,848 Cr | | #3 | [HSN Code 39239090: Plastic Sanitary Ware: Baths, Sinks & More](https://busy.in/hsn/hsn-39239090/) | ₹1,791 Cr | | #4 | [HSN Code 39235010: Caps, Closures & Stoppers for Bottles and Containers](https://busy.in/hsn/hsn-39235010/) | ₹627 Cr | | #5 | [HSN Code 39233090: Carboys, bottles, flasks](https://busy.in/hsn/hsn-39233090/) | ₹542 Cr | | #6 | [HSN Code 39231090: Boxes, cases, crates and similar article](https://busy.in/hsn/hsn-39231090/) | ₹392 Cr | | #7 | [HSN Code 39235090: Stoppers, lids, caps and other closures : Other](https://busy.in/hsn/hsn-39235090/) | ₹332 Cr | | #8 | [HSN Code 39231030: Insulated ware boxes and crates](https://busy.in/hsn/hsn-39231030/) | ₹91 Cr | | #9 | HSN Code 39234000: Spools, Cops, Bobbins\| Supports (this hsn code) | ₹72 Cr | | #10 | [HSN Code 39239020: Other \| Aseptic Bags](https://busy.in/hsn/hsn-39239020/) | ₹52 Cr |