Brush HSN Code
GST rates and HSN code for Brush.
| 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 | – | |
| Artists’ Brushes, Writing Brushes And Similar Brushes For The Application Of Cosmetics | 960330 | 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 | 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 | – | |
| 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 | – | |
| Electrical machinery and equipment and parts thereof; sound recorders and reproducers, television image and sound recorders and reproducers, and parts and accessories of such articles | Carbon Electrodes, Carbon Brushes, Lamp Carbons, Battery Carbons And Other Articles Of Graphite Or Other Carbon, With Or Without Metal, Of A Kind Used For Electrical Purposes Other | 85459090 | 18% | – | 15/11/2017 1/07/2017 | – |
| Carbon Electrodes, Carbon Brushes, Lamp Carbons, Battery Carbons And Other Articles Of Graphite Or Other Carbon, With Or Without Metal, Of A Kind Used For Electrical Purposes Arc-Lamp Carbon | 85459010 | 18% | – | 15/11/2017 1/07/2017 | – | |
| Carbon Electrodes, Carbon Brushes, Lamp Carbons, Battery Carbons And Other Articles Of Graphite Or Other Carbon, With Or Without Metal, Of A Kind Used For Electrical Purposes – Electrodes: Of A Kind Used For Furnaces | 85451100 | 18% | – | 15/11/2017 1/07/2017 | – | |
| Carbon Electrodes, Carbon Brushes, Lamp Carbons, Battery Carbons And Other Articles Of Graphite Or Other Carbon, With Or Without Metal, Of A Kind Used For Electrical Purposes Electrodes | 8545 | 18% | – | 15/11/2017 1/07/2017 | – | |
| Products of animal origin, not elsewhere spcified or inculded | Pigs, Hogsor Boarsbristles And Hair;Badger Hair And Other Brush Makinghair; Waste Of Such Bristles Or Hair – Pigs, Hogs Or Boars Bristles And Hair And – Waste Thereof : – Pigs, Hogs Or Boars Bristles And Hair | 05021010 | 5% | – | 01/07/2017 | – |
| Pigs, Hogs Or Boars Bristles And Hair; Badger Hair And Other Brush Making Hair; Waste Of Such Bristles Or Hair | 0502 | 5% | – | 01/07/2017 | – | |
| Pigs, Hogs Or Boars Bristles And Hair; – Badger Hair And Other Brush Making – Hair; Waste Of Such Bristles Or Hair – Other : – Badger Hair And Other Brush Making Hair | 05029010 | 5% | – | 01/07/2017 | – | |
| Pigs, Hogs Or Boars Bristles And Hair;Badger Hair Andother Brush Making – Hair; Waste Of Such Bristles Or Hair – Pigs, Hogs Or Boars Bristles And Hair And Waste Thereof : – Waste Of Pigs, Hogs Or Boars Bristles And Hair | 05021020 | 5% | – | 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 | – |
The Diverse Brush HSN Codes
The term “brush” covers a wide array of items, from cleaning implements to artistic tools and even electrical components. Consequently, the Harmonized System of Nomenclature (HSN) code for a brush varies significantly depending on its specific type and application. Let’s brush up on the details from the provided data.
Exploring HSN Codes for Different Types of Brushes
The data reveals that brushes are classified under several chapters based on their intended use and material:
- Brooms and Cleaning Brushes (5% & 18% GST): Chapter 96 (Miscellaneous manufactured articles) covers brooms and various cleaning brushes under the heading 9603.
- 96031000: Specifically for brooms, these attract a lower GST rate of 5%.
- Other cleaning brushes, including those forming parts of machines, appliances, or vehicles, hand-operated mechanical floor sweepers, mops, and feather dusters, fall under 9603 with varying sub-codes like 96033090, 96033010, 96032900, and 96034010. These generally have an 18% GST rate, effective from different dates in 2017.
- Artists’ and Cosmetic Brushes (18% GST): Also within Chapter 96, 9603301 (Artists’ Brushes, Writing Brushes And Similar Brushes For The Application Of Cosmetics) carries an 18% GST rate. The full code 96033010 also shows the same rate.
- Vegetable Materials for Brush Making (Nil GST): Chapter 14 (Vegetable plaiting materials…) includes “Vegetable Material Of A Kind Used Primarily In Brooms Or In Brushes” under heading 1403 with sub-codes 14030010 and 14030090. These raw materials have a Nil GST rate.
- Animal Bristles for Brush Making (5% GST): Chapter 05 (Products of animal origin…) classifies “Pigs, Hogs Or Boars’ Bristles And Hair; Badger Hair And Other Brush Making Hair” under heading 0502 with sub-codes like 05021010, 05021020, and 05029010. These raw materials attract a 5% GST rate.
- Wooden Brush Bodies and Handles (12% GST): Chapter 44 (Wood and articles of wood…) includes “Tools, Tool Bodies, Tool Handles, Broom Or Brush Bodies And Handles, Of Wood” under HSN code 44170000 with a 12% GST rate.
- Carbon Brushes for Electrical Purposes (18% GST): Chapter 85 (Electrical machinery…) classifies “Carbon Electrodes, Carbon Brushes…” under various sub-codes of 854590, such as 85459090 and 85459010, with an 18% GST rate.
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