---
title: "HSN Code for Of A Kind Used For Winding Textile Yarn | HSN 48221000 GST Rate"
description: "Find HSN and GST Rates for 48221000 related to Of A Kind Used For Winding Textile Yarn with BUSY Accounting - The reliable source for HSN and GST details in India."
canonical: "https://busy.in/hsn/hsn-48221000/"
---

# HSN Code 48221000: Of A Kind Used For Winding Textile Yarn

- [Section 10: Guide to HSN Section 10](https://busy.in/hsn/section-10/)
- [Chapter 48: Paper and paperboard; articles of paper pulp of paper or of paperboard](https://busy.in/hsn/chapter-48/)
- [Sub-chapter 4822: Paper bobbins and supports](https://busy.in/hsn/sub-chapter-4822/)

## GST rates

| Description | CGST | SGST | IGST | CESS |
| --- | --- | --- | --- | --- |
| Of a kind used for winding textile yarn | 9% | 9% | 18% | 0% |

## Frequently asked questions

### What products are classified under HSN 48221000 ?

It includes Paper Spools, Bobbins, and Supports | Other

### Do e‑way bill and e‑invoice apply for Of A Kind Used For Winding Textile Yarn?

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.

### Can we claim ITC on inputs used to trade Of A Kind Used For Winding Textile Yarn?

If your outward supply is taxable, eligible ITC is available subject to general restrictions. For exempt/Nil supplies, reverse credit per Rule 42.

### How should mixed supplies be billed when Of A Kind Used For Winding Textile Yarn is sold with other items?

Use separate invoice lines per HSN and apply the correct rate per line (e.g., Varies for Of A Kind Used For Winding Textile Yarn; Nil for exempt items if applicable).

### Does packaging or labelling change the GST for Of A Kind Used For Winding Textile Yarn?

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.

### Any common misclassification issue with Of A Kind Used For Winding Textile Yarn?

Use the exact HSN and describe the form/grade. For multi‑line invoices, apply the rate per line to avoid wrong tax collection.

## India's trade performance: HSN Code 48221000 (FY 2024-25)

Source: TradeStat EIDB, Ministry of Commerce & Industry. Values in ₹ Crore (FY 2018-19 to FY 2024-25).

- Exports: ₹21 Cr (+8.02% YoY) — 0.0006% of India's total exports
- Imports: ₹1 Cr (+42.31% YoY) — 0.0000% of India's total imports
- Trade balance: ₹19 Cr (Surplus); surplus rank #2843 of 12657 HSN codes
- Share of Sub-Chapter 4822: 20.35% of its exports; import side 5.32%
- Rank within Sub-Chapter 4822: #2 of 3 by export value; import-side #3

### Key metrics

- Export CAGR: 14.71% (FY 2018-19 to FY 2024-25, 7 fiscal years)
- National export rank: #4822 of 12657 HSN codes by export value (FY 2024-25)
- Peak growth year: +38.15% in FY 2021-22
- Contribution to Sub-Ch. 4822: 20.35% of its exports (FY 2024-25)

## India export-import trade statistics: HSN Code 48221000

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. 4822 | Imports (₹ Cr) | Imp share | Imp YoY | Imp % of Sub-Ch. 4822 | Trade balance | Exp rank |
| --- | --- | --- | --- | --- | --- | --- | --- | --- | --- | --- |
| FY 2018-19 | 9.11 | 0.0004% | — | 23.39% | 1.21 | 0.0000% | — | 14.83% | +7.90 | #5093 |
| FY 2019-20 | 10.90 | 0.0005% | +19.65% | 17.89% | 1.37 | 0.0000% | +13.22% | 16.53% | +9.53 | #4898 |
| FY 2020-21 | 12.87 | 0.0006% | +18.07% | 18.10% | < ₹1 Crore | 0.0000% | −51.09% | 5.80% | +12.20 | #4773 |
| FY 2021-22 | 17.78 | 0.0006% | +38.15% | 19.87% | < ₹1 Crore | 0.0000% | −14.93% | 3.79% | +17.21 | #4746 |
| FY 2022-23 | 20.25 | 0.0006% | +13.89% | 18.39% | 1.15 | 0.0000% | +101.75% | 2.39% | +19.10 | #4654 |
| FY 2023-24 | 19.21 | 0.0005% | −5.14% | 20.58% | 1.04 | 0.0000% | −9.57% | 4.63% | +18.17 | #4826 |
| FY 2024-25 | 20.75 | 0.0006% | +8.02% | 20.35% | 1.48 | 0.0000% | +42.31% | 5.32% | +19.27 | #4822 |

- CAGR (7-year): exports 14.71%/yr, imports 3.41%/yr (consistently Surplus)

## Key trade insights: HSN Code 48221000 export-import analysis

### Consistent export growth: 14.71% CAGR over 7 years

India's exports under HSN Code 48221000 have grown at a compound annual rate of 14.71% over 7 fiscal years, rising from ₹9.11 Crore in FY 2018-19 to ₹20.75 Crore in FY 2024-25.

### HSN Code 48221000 ranked #4822 among all 12657 HSN codes by export value

In FY 2024-25, HSN Code 48221000 ranks #4822 out of 12657 HSN codes by total export value. Within Sub-Chapter 4822, it ranks #2 of 3. By trade surplus, it ranks #2843 of 12657.

### FY 2021-22 was the strongest growth year for HSN Code 48221000 exports

The strongest single-year export movement for HSN Code 48221000 was recorded in FY 2021-22, when exports surged by 38.15% over the prior year.

### India maintains a trade surplus of ₹19.27 Crore in HSN Code 48221000 goods

In FY 2024-25, India's exports of ₹20.75 Cr exceeded imports of ₹1.48 Cr, resulting in a trade surplus of ₹19.27 Crore — ranking #2843 of 12657 by surplus magnitude.

### Import growth of 3.41% CAGR signals stable import dependency for Of A Kind Used For Winding Textile Yarn

India's imports under HSN Code 48221000 have grown at 3.41% CAGR, reaching ₹1.48 Crore in FY 2024-25.

### HSN Code 48221000 contributes 20.35% of Sub-Chapter 4822 exports — ranked #2

Among the 3 HSN codes under Sub-Chapter 4822, HSN Code 48221000 ranks #2 by export value — accounting for 20.35% of the sub-chapter's total exports in FY 2024-25. On the import side, it holds 5.32% share (rank #3).

## Related HSN Codes in Sub-Chapter 4822

Ranked by export value (FY 2024-25).

| Rank | HSN Code | Exports (FY 2024-25) |
| --- | --- | --- |
| #1 | [HSN Code 48229010: Other\| Paper Tubes](https://busy.in/hsn/hsn-48229010/) | ₹79 Cr |
| #2 | HSN Code 48221000: Of A Kind Used For Winding Textile Yarn (this hsn code) | ₹21 Cr |
| #3 | [HSN Code 48229090: Paper Spools, Bobbins, and Supports \| Other](https://busy.in/hsn/hsn-48229090/) | ₹3 Cr |