Sponge HSN Code

Understanding the Sponge HSN Code

The term “sponge” might bring to mind a common cleaning tool, but within the realm of HSN (Harmonized System of Nomenclature) codes and GST, it refers to a surprising variety of products, each with its own specific classification. Understanding these distinctions is crucial for accurate tax compliance. This blog post will clarify the different “Sponge HSN Codes” based on their material and origin.

Classifying Natural Sponges

When “sponge” refers to its natural form, derived from animal origin, it falls under Chapter 05: Products of animal origin, not elsewhere specified or included.

• 05090010: This HSN code is specifically for natural sponges of animal origin derived from wildlife.
• 05090090: This covers other natural sponges of animal origin.

Notably, both categories of natural sponges have a 0% GST rate.

Identifying HSN Codes for Rubber and Plastic Sponges

Manufactured sponges, particularly those made from rubber or plastics, are categorized under different chapters:

• Chapter 40: Rubber and articles thereof:
  • 40082930: This HSN code is for Latex Foam Sponge, which falls under plates, sheets, strip, rods, and profile shapes of non-cellular vulcanized rubber.
  • 40081910: This covers blocks of micro-cellular rubber, but not of latex foam sponge, used in the manufacture of soles, heels, or soles and heels combined. This is categorized under plates, sheets, strip, rods, and profile shapes of cellular vulcanized rubber.
  Both of these rubber-based sponges have an 18% GST rate.
• Chapter 39: Plastics and articles thereof:
  • 39129020: This HSN code is specifically for Viscose Sponge, categorized under cellulose and its chemical derivatives in primary forms.
  Viscose sponge also attracts an 18% GST rate.

Understanding HSN for Sponge Iron Castings

Interestingly, the term “sponge” also appears in the context of metallurgy, specifically referring to “sponge iron.”

• Chapter 73: Articles of iron or steel:
  • 73071110: This HSN code is for Sponge Iron Cast Fittings, which are classified as tube or pipe fittings of non-malleable cast iron.
  Sponge iron cast fittings have an 18% GST rate.

It’s clear that the term “sponge” can apply to a diverse range of products, and proper HSN classification depends entirely on the material, origin, and intended use.