Official Classification

Under the Harmonized System of Nomenclature (HSN), the code 4822 specifically identifies bobbins, spools, cops and similar supports of paper pulp, paper or paperboard (whether or not perforated or hardened) for the purpose of taxation and trade in Bharat. This ensures uniform classification across all Indian states and Union Territories.

Intra-State Split

CGST 9% + SGST 9%

Inter-State Split

IGST 18%

Compliance Check-list

✓Mention HSN 4822 on all Tax Invoices for bobbins, spools, cops and similar supports of paper pulp, paper or paperboard (whether or not perforated or hardened)
✓Include in HSN-wise summary of GSTR-1 filings
✓Mandatory for E-way bill generation for goods above threshold
✓Ensure Input Tax Credit (ITC) matches this classification

✨ AI Compliance Insight

Expert Advice for 4822

"Classifying bobbins, spools, cops and similar supports of paper pulp, paper or paperboard (whether or not perforated or hardened) correctly is critical to avoid litigation. While the base rate is 18%, always check for anti-dumping duties if importing, especially under the Paper category. AasanKhata automatically monitors these shifts for you."