What products are classified under HSN 4822
It includes Paper bobbins and supports
HSN Sub Chapter 4822 represents Paper bobbins and supports under GST classification. This code helps businesses identify Paper bobbins and supports correctly for billing, taxation, and trade. With HSN Sub Chapter 4822, companies can avoid errors in invoices, simplify compliance, and enable hassle-free import/export of Paper bobbins and supports.
GST Rate for Paper bobbins and supports under HSN Code 4822. Understand Current Tax Rates, Exemptions, and Legal Classifications to Ensure Accurate Billing and GST Filing.
| Chapter No | HSN Code | HSN Description | New GST Rate | Old GST Rate |
|---|---|---|---|---|
| 48 | 4822 | Bobbins, spools, cops and similar supports of paper pulp, paper or paperboard (whether or not perforated or hardened) | 12% | 12% |
Chapter: 48
Description: Bobbins, spools, cops and similar supports of paper pulp, paper or paperboard (whether or not perforated or hardened)
Following Tariff HSN code falls under Paper bobbins and supports:
| Tariff HSN | Description |
|---|---|
| Of a kind used for winding textile yarn | |
| other: Paper tubes | |
| other: other |
Of a kind used for winding textile yarn
other: Paper tubes
other: other
It includes Paper bobbins and supports
Prefer separate lines per item with its HSN so each component follows its own tax treatment. If it is a naturally bundled supply, identify the principal supply and tax the whole bundle accordingly.
Repair/service is a service supply (SAC). Parts and materials used are goods and may be billed separately with HSN. Mention both lines clearly to avoid mixing service and goods values.
Using a broad or incorrect HSN, ignoring material/form (e.g., raw vs processed), or mixing goods and services on one line. Always match wording to the HSN Notes and keep a classification working paper.
If your outward supply of Paper bobbins and supports is taxable, ITC is generally available (Sections 16–17) except blocked credits (e.g., personal use, motor vehicles in most cases). For exempt supplies, proportionate reversal is required under Rule 42/43.
Not always. Spares are often classified by their own description or by the function/part rule. Check if a specific sub‑heading exists for parts of the main item and describe the part on the invoice.
Use a delivery challan for sending Paper bobbins and supports to the job worker. Declare movement in your records and reconcile when the goods return. If the job worker raises a service invoice, classify it under SAC; your goods remain under the original HSN.
The above does not constitute professional advice or a formal recommendation. We recommend consulting a professional tax consultant before acting on the information contained in this piece of content.