The HSN code for pure naphthalene balls is 29029040, and the applicable GST rate is 18% in India. However, formulated moth-repellent products may fall under HSN 3808, depending on their composition, packaging and intended use.
What Is the HSN Code for Naphthalene Balls?
Pure naphthalene balls are generally classified under HSN 29029040, which falls under Chapter 29 of the Indian Customs Tariff.
Naphthalene is an organic chemical compound with the molecular formula C₁₀H₈. It is commonly supplied as white crystalline material or pressed into balls.
These balls are used in cupboards, storage areas and other locations where moth-repellent products are needed.
The classification depends on whether the product is pure naphthalene or a prepared chemical formulation.
| Particular | Details |
|---|---|
| Product | Pure naphthalene balls |
| HSN code | 29029040 |
| HSN chapter | 29 – Organic chemicals |
| HSN heading | 2902 – Cyclic hydrocarbons |
| Product description | Naphthalene, pure |
| GST rate | 18% |
GST Rate on Naphthalene Balls in India
Pure naphthalene classified under HSN 29029040 attracts 18% GST.
The applicable tax is:
- Intra-state sales: 9% CGST + 9% SGST
- Inter-state sales: 18% IGST
The same rate generally applies whether pure naphthalene is supplied in crystalline form or pressed into balls, provided the product retains its classification as pure naphthalene.
For formulated moth repellents, the applicable classification and GST rate should be checked separately.
GST Calculation Example
Suppose a wholesaler sells pure naphthalene balls worth ₹10,000, excluding GST.
| Particular | Amount |
|---|---|
| Taxable value | ₹10,000 |
| GST @ 18% | ₹1,800 |
| Total invoice value | ₹11,800 |
For an intra-state sale, the GST consists of ₹900 CGST and ₹900 SGST.
Difference Between Pure Naphthalene and Moth-Repellent Preparations
Although these products may look similar, their HSN classification can differ.
Pure naphthalene – HSN 29029040
This code covers naphthalene classified as an organic chemical compound.
It is commonly used for pure naphthalene supplied in crystalline or ball form.
Prepared moth repellents – HSN 3808
Certain finished insecticidal or moth-repellent preparations may fall under heading 3808.
This classification may be relevant when the product contains additional active ingredients or is presented as a prepared insect-repellent article.
Most conventional insecticidal preparations under HSN 3808 attract 18% GST, although specific exceptions exist.
Important: A product’s retail name alone does not establish its HSN code. Manufacturers and traders should check its ingredients, technical specifications and applicable tariff description before invoicing.
How to Identify the Correct HSN Code
Before selecting an HSN code, businesses should check whether the product is pure naphthalene or a prepared repellent.
For pure naphthalene, check 29029040.
For a formulated insecticidal or moth-repellent preparation, assess whether heading 3808 applies.
A supplier’s product specification sheet, composition declaration or safety data sheet can help establish the correct classification.
FAQs About Naphthalene Balls HSN Codes
What is the eight-digit HSN code for naphthalene balls?
The eight-digit HSN code for pure naphthalene balls is 29029040. Formulated moth-repellent products may require a different classification.
What is the GST rate on naphthalene balls?
Pure naphthalene classified under HSN 29029040 attracts 18% GST, comprising 9% CGST and 9% SGST for intra-state sales or 18% IGST for inter-state sales.
Are naphthalene balls and mothballs classified under the same HSN code?
Not always. Pure naphthalene balls generally fall under 29029040. Mothballs containing other chemicals or formulated as insect-repellent preparations may fall under heading 3808.
Is HSN 291041030 valid for naphthalene balls?
No. 291041030 is not a valid eight-digit Indian tariff code. The relevant code for pure naphthalene is 29029040.
Manage Naphthalene Balls Billing with myBillBook
Businesses selling naphthalene balls and other household products may need to manage different product classifications and GST rates.
With myBillBook billing software, retailers and wholesalers can create GST invoices, manage inventory and track product-wise sales.
Sources
Last Reviewed: 16 October 2026
