Brass wire brush HSN Code

Understanding the HSN Code for Brass Wire Brushes

Brass wire brushes are versatile tools, widely used for cleaning, polishing, deburring, and preparing surfaces across various industries. For businesses in India dealing with these brushes, accurately identifying their Harmonized System of Nomenclature (HSN) code is crucial for correct Goods and Services Tax (GST) compliance.

Brass Wire Brushes Under HSN Chapter 96

When determining the HSN code for a brass wire brush, the most important factor is its identity as a brush. While the “brass wire” component is significant, the tool’s primary function and form as a brush dictate its classification.

The relevant HSN chapter for brushes is Chapter 96: Miscellaneous manufactured articles. This chapter includes various types of brooms, brushes, and similar cleaning tools.

Specifically, the data points to:

• HSN 9603: This heading covers “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; Squee.”

Within HSN 9603, the following sub-headings are most relevant for wire brushes:

• 96033090: This sub-code is for “Brushes Constituting Parts Of Machines, Appliances Or Vehicles” as well as other types of brushes not specified elsewhere within 9603. Many industrial brass wire brushes, especially those designed for power tools or machinery, would fall under this category. This HSN code attracts an 18% GST rate, which was effective from September 22, 2017 (originally 18% from July 1, 2017).
• 96031000: This sub-code covers “Brooms and brushes, consisting of twigs or other vegetable materials bound together, with or without handles.” While “brass wire brush” doesn’t typically fit the “twigs or vegetable materials” part, for very basic, hand-held brass wire brushes, if they are considered “other brooms or brushes” and are specifically hand-operated, they might be broadly categorized here in the absence of a more specific heading for “hand-operated wire brushes.” This code has a 5% GST rate, effective from July 1, 2017. However, given the common use and material, 96033090 is generally more appropriate for most brass wire brushes.

Differentiating from Raw Materials and Other Wires

It’s crucial to distinguish the finished brass wire brush from its components or other wire products:

• Chapter 74 (Copper and articles thereof): HSN codes like 74082190 and 74082110 refer to “Copper Wire – Of Copper Alloys : Of Copper-Zinc Base Alloys (Brass).” These codes are for the raw brass wire itself, before it is made into a brush. They carry an 18% GST. Other codes like 7407 (Brass Bars, Rods, Profiles) or 7414 (Cloth, Grill, Netting, Of Copper Wire) are also for brass/copper in other forms, not finished brushes.
• Chapter 75 (Nickel and articles thereof) and Chapter 79 (Zinc and articles thereof): These chapters deal with raw nickel or zinc wire/profiles.
• Chapter 72 (Iron and steel): HSN codes like 72299012 and 72299013 describe “Wire Of Other Alloy Steel.”
• Chapter 76 (Aluminium and articles thereof): HSN 76169100 is for “Cloth, Grill, Netting And Fencing, Of Aluminium Wire.”
• Chapter 81 (Other base metals; cermets; articles thereof): HSN 81049030 is for “Magnesium…Wire.”
• Chapter 85 (Electrical machinery and equipment): HSN 8544 covers “Insulated Wire, Cable…and Other Insulated Electric Conductors.” This is for electrical wiring, not a cleaning brush.
• Chapter 84 (Nuclear reactors, boilers, machinery): HSN 84401010 is for “Wire Stitching Machinery,” which is a machine that uses wire, not a wire brush.

None of these “wire” codes apply to the final product, a “brass wire brush.”

GST Rate for Brass Wire Brushes

The most common and applicable GST rate for a brass wire brush, particularly those used in machines, appliances, or as general brushes, falls under HSN 96033090, attracting an 18% GST rate. For very basic hand-operated brushes, HSN 96031000 with a 5% GST might be considered, but this is less common for “wire brushes” due to their material and typical usage.

Businesses should primarily look at HSN 96033090 for brass wire brushes.