Naphthalene Balls HSN Code

Undertstanding the Naphthalene Balls HSN Code

Naphthalene balls are a common household item, primarily known for their use as moth repellents and deodorizers. However, for businesses dealing with these small, white spheres, understanding the correct Harmonized System of Nomenclature (HSN) code is crucial for accurate Goods and Services Tax (GST) compliance in India. Interestingly, the term “naphthalene balls” might conjure images of household use, but its HSN classification delves into the chemical composition, not just its common household application.

Let’s dive into the specifics of the Naphthalene Balls HSN code and its related GST implications.

The Chemical Core: Naphthalene’s HSN Classification

The key to classifying “naphthalene balls” lies in identifying the chemical substance itself. Naphthalene is an organic chemical compound. Therefore, it primarily falls under HSN Chapter 29, which covers “Organic chemicals.”

• Phenols; Phenol-Alcohols – Polyphenols; Phenol-Alcohols : Other : 1,5- Dihydroxy Naphthalene: This entry under HSN 29072910 directly refers to a derivative of naphthalene, indicating that naphthalene and its related compounds are classified within this chapter.
  • This specific chemical derivative attracts an 18% GST rate, effective from July 1, 2017.
• Halogenated Derivatives Of Hydrocarbons – Halogenated Derivatives Of Aromatic Hydrocarbons–Other—-Naphthalene, Chlorinated: This specific entry under HSN 29039960 directly names “Naphthalene, Chlorinated.” This confirms that naphthalene, in its various chemical forms, is categorized here.
  • This also attracts an 18% GST rate, effective from July 1, 2017.

Crucial Insight: While the provided data does not show a direct HSN for “Naphthalene (pure)” or “Naphthalene balls” specifically, the presence of its derivatives in Chapter 29 with an 18% GST rate strongly indicates that commercial-grade naphthalene, including in ball form for general household use, would also fall under Chapter 29 and typically attract an 18% GST rate. The classification is based on the chemical nature of naphthalene.

Distinguishing Naphthalene Balls from Other “Balls” in HSN

The provided data contains several entries for various types of “balls” that are not naphthalene balls. It’s essential to understand these distinctions to avoid misclassification.

• Sports Balls (HSN Chapter 95):
  • “Articles And Equipment For General Physical Exercise, Gymnastics, Athletics, Other Sports (Including Tabletennis) Or Out-Door Games… – Balls, Other Than Golf Balls And…” such as 95066220, 95066920, 95066940, 95066910, 95066290, 95066930, 95066210.
  • These are for sports and games and typically attract an 18% GST rate. These are clearly different from chemical mothballs.
• Grinding Balls (HSN Chapter 73):
  • “Other Articles Of Iron Or Steel – Other : Grinding Media Balls And Cylpebs” (73269050), “Other Cast Articles Of Iron Or Steel – Other : Grinding Balls And Similar Articles For Mills” (73259100), “Other Articles Of Iron Or Steel – Forged Or Stamped, But Not Further Worked : Grinding Balls And Similar Articles For Mills” (73261100).
  • These are industrial components and attract an 18% GST rate.
• Glass Balls (HSN Chapter 70):
  • “Glass In Balls (Other Than Microspheres Of Heading 7018), Rods Or Tubes, Unworked – Balls” (70021000), or broader 7002.
  • These are raw glass materials and attract an 18% GST rate.
• Bearing Balls (HSN Chapter 84):
  • “Ball Or Roller Bearings – Parts: Balls, Needles And Rollers: Balls: Of Nickel Alloys” (84829111), “Other” (84829119), or broad 8482911.
  • These are precision components for machinery and attract an 18% GST rate.

These examples highlight that “ball” in HSN can refer to various forms and functions, and it is the material and specific use that dictates the HSN code and GST rate.

The Importance of Accurate HSN Codes for Naphthalene Balls

• Ensuring GST Compliance: Correct HSN application guarantees businesses charge and pay the appropriate GST, avoiding discrepancies and penalties.
• Clear Documentation: Accurate HSN codes provide clarity in invoices, stock records, and other commercial documents.
• Facilitating Trade: Standardized HSN codes streamline domestic and international trade, ensuring consistent classification.