HSN code directory
HSN Code 9603: Brooms, brushes
Brooms, brushes (including brushes constituting parts of machines, appliances or vehicles), hand-operated mechanical floor sweepers, not motorised, mops and feather dusters; prepared knots and tufts for broom or brush making; paint pads and rollers; squeegees (other than roller squeegees)
All 8-digit HSN codes under this heading
| HSN code | Description |
|---|---|
| 96031000 | ) brooms and brushes, consisting of twigs or other vegetable materials, bound together, with or without handles |
| 96032100 | ) - tooth brushes, shaving brushes, hair brushes, nail brushes, eyelash brushes and other toilet brushes for use on the person, including such brushes constituting parts of appliances: tooth brushes including dental-plate brushes |
| 96032900 | ) - tooth brushes, shaving brushes, hair brushes, nail brushes, eyelash brushes and other toilet brushes for use on the person, including such brushes constituting parts of appliances: other |
| 96033010 | ) - artists' brushes, writing brushes and similar brushes for the application of cosmetics: artist brushes |
| 96033020 | ) - artists' brushes, writing brushes and similar brushes for the application of cosmetics: brushes for the application of cosmetics |
| 96033090 | ) - artists' brushes, writing brushes and similar brushes for the application of cosmetics: other |
| 96034010 | ) - paint, distemper, varnish or similar brushes (other than brushes of sub-heading 9603 30); paint pads and rollers: paint, distemper, varnish or similar brushes (other than brushes of sub-heading 9603 30); |
| 96034020 | ) - paint, distemper, varnish or similar brushes (other than brushes of sub-heading 9603 30); paint pads and rollers: paint pads and rollers |
| 96035000 | ) other brushes constituting parts of machines, appliances or vehicles |
| 96039000 | ) other |
GST rate guide for this chapter
Pencils, crayons, sharpeners and erasers are exempt from 22 September 2025. Brushes, combs, pens, lighters and most other articles are taxed at 5% or 18%.
Browse the full HSN code list or search any HSN or SAC code.
GST rates depend on the exact description of the goods in the rate schedules, not only on the HSN code. Some goods under the same heading are taxed at different rates, and conditions or exemptions can apply. Confirm the rate for your product before you raise invoices.
Frequently asked questions
How many digits of the HSN code must I show on a GST invoice?
Businesses with aggregate turnover of up to ₹5 crore in the previous year must show at least a 4-digit HSN code on B2B invoices. Businesses with turnover above ₹5 crore must show a 6-digit code on all invoices. The full 8-digit code is used for imports and exports.
What is the difference between an HSN heading and an 8-digit HSN code?
The first 2 digits are the chapter, 4 digits are the heading and 6 digits are the subheading under the international Harmonized System. India adds 2 more digits for a more precise tariff item, giving the 8-digit code used in customs and GST.
What happens if I use the wrong HSN code?
A wrong HSN code can lead to tax being charged at the wrong rate, mismatches in GSTR-1 and the HSN summary, and notices with interest and penalty. If you are unsure about classification, a CA can review it before you file.
Need help with classification or GST rates? GST registration and return filing or book a free consultation with our CA-led team.