Broom Stick HSN Code
GST rates and HSN code for Broom Stick.
| Chapter | Description | HSN Code | Rate (%) | CESS (%) | Effective Date | Rate Revision |
|---|---|---|---|---|---|---|
| Miscellaneous manufactured articles | 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 | 96031000 | 5% | – | 01/07/2017 | – |
| 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 | 96033090 | 18% | – | 22/09/2017 1/07/2017 | – | |
| Brooms, Brushes (Including Brushes Constituting Parts Of Machines, Appliances Or Vehicles), Handoperated Mechanical Floor Sweepers, Not Motorised, Mops And Feather Dusters; Prepared Knots And Tufts For Broom Or Brush Making; Paint Pads And Rollers; Squeeg | 9603 | 0 | – | 01/07/2017 | – | |
| 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 | 96033010 | 18% | – | 22/09/2017 1/07/2017 | – | |
| 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 | 96032900 | 18% | – | 22/09/2017 1/07/2017 | – | |
| Brooms, Brushes (Including Brushes Constituting Parts Of Machines, Appliances Or Vehicles), Handoperated Mechanical Floor Sweepers, Not Motorised, Mops And Feather Dusters; Prepared Knots And Tufts For Broom Or Brush Making; Paint Pads And Rollers; Squeeg | 9603 | 18% | – | 22/09/2017 1/07/2017 | – | |
| 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 | 96034010 | 18% | – | 22/09/2017 1/07/2017 | – | |
| 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 | 96033020 | 18% | – | 22/09/2017 1/07/2017 | – | |
| 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 | 96034020 | 18% | – | 22/09/2017 1/07/2017 | – | |
| 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 | 96032100 | 18% | – | 22/09/2017 1/07/2017 | – | |
| 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 | 96035000 | 18% | – | 22/09/2017 1/07/2017 | – | |
| 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 | 96039000 | 18% | – | 22/09/2017 1/07/2017 | – | |
| Umbrellas, sun umbrellas, walking-sticks, seat-sticks, whips, riding-crops and parts thereof | Umbrellas And Sun Umbrellas (Including Walking-Stick Umbrellas, Garden Umbrellas And Similar Umbrellas) | 6601 | 12% | – | 01/07/2017 | – |
| Vegetable plaiting materials; vegetable product not elsewhere specified | Vegetable Material Of A Kind Used Primarily In Brooms Or In Brushes (For Example, Broom-Corn, Piassava, Couch-Grass And Istle), Whether Or Not In Hanks Or Bundles | 1403 | 0 | – | 01/07/2017 | – |
| Vegetable Material Of A Kind Used Primarily In Brooms Or In Brushes (For Example, Broom-Corn, Piassava, Couch-Grass And Istle), Whether Or Not In Hanks Or Bundles Vegetable Material Of A Kind Used Primarily In Brooms Or In Brushes (For Example, Broom-Corn | 14030010 | 0 | – | 01/07/2017 | – | |
| Vegetable Material Of A Kind Used Primarily In Brooms Or In Brushes (For Example, Broom-Corn, Piassava, Couch-Grass And Istle), Whether Or Not In Hanks Or Bundles Vegetable Material Of A Kind Used Primarily In Brooms Or In Brushes (For Example, Broom-Corn | 14030090 | 0 | – | 01/07/2017 | – | |
| Wood and articles of wood; wood charcoal | Tools, Tool Bodies, Tool Handles, Broom Or Brush Bodies And Handles, Of Wood; Boot Or Shoe Lasts And Trees, Of Wood | 44170000 | 12% | – | 01/07/2017 | – |
| Tools, Tool Bodies, Tool Handles, Broom Or Brush Bodies And Handles, Of Wood; Boot Or Shoe Lasts And Trees, Of Wood | 4417 | 12% | – | 01/07/2017 | – | |
| Aluminium and articles thereof | Non-Stick | 76151021 | 12% | – | 15/11/2017 – 1/07/2017 | – |
| Lac; gums, resins and other vegetable saps and extracts | Lac; Natural Gums, Resins, Gum-Resins And Oleoresins (For Example, Balsams) Lac : Stick Lac | 13011030 | 5% | – | 01/07/2017 | – |
Understand the HSN Code for Broom Sticks
Understanding the Harmonized System Nomenclature (HSN) code is essential for businesses dealing with broom sticks under India’s Goods and Services Tax (GST) system. This six-digit code standardizes the classification of goods for taxation. Based on the provided data, broom sticks are classified under Chapter 96: Miscellaneous manufactured articles.
Identify the GST Rate for Broom Sticks
Within Chapter 96, the data provides several entries related to brooms and 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; Squee under HSN code 96031000 attracts a GST rate of 5%. This specifically covers brooms.
- Several other sub-categories within HSN code 9603, such as 96033090, 96033010, 96032900, 96034010, 96033020, 96034020, 96032100, 96035000, and 96039000, have a GST rate of 18%. These sub-categories likely refer to different types of brushes, mops, and other cleaning implements.
- The heading Brooms, Brushes… under HSN code 9603 without a specific sub-code also shows an 18% rate with an effective date of July 1, 2017, and a revision on September 22, 2017.
Considering that a “broom stick” is a primary component of a broom, it is most likely covered under the HSN code 96031000 with the 5% GST rate, effective from July 1, 2017. This lower rate likely applies to basic brooms. However, if the broom stick is sold separately as a handle or part for brush making, it might fall under a different classification.
Note Other Related Items
The data also includes related items with different GST rates:
- Vegetable Material Of A Kind Used Primarily In Brooms Or In Brushes (For Example, Broom-Corn, Piassava, Couch-Grass And Istle) under HSN code 14030 has a Nil GST rate. This refers to the raw materials used for making brooms.
- Tools, Tool Bodies, Tool Handles, Broom Or Brush Bodies And Handles, Of Wood under HSN code 44170000 has a 12% GST rate. This suggests wooden handles for brooms might be taxed at this rate if sold separately.
This indicates that the GST rate can vary depending on whether it’s a complete broom, raw material, or a wooden handle.
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