Coconut Broom HSN Code

Understanding the correct HSN (Harmonized System of Nomenclature) code for “Coconut Broom” is crucial for businesses in India to ensure proper GST (Goods and Services Tax) compliance. Coconut brooms, a common household and commercial cleaning tool, are specifically classified within the HSN system. Our provided data clearly places them under Chapter 96: Miscellaneous manufactured articles, specifically as a type of broom made from vegetable materials.

Coconut Broom HSN Codes and GST

The HSN code system is a globally recognized method for classifying goods, forming the backbone of India’s GST framework. For a product as specific as a coconut broom, the classification is quite precise, taking into account its material and function.

Let’s delve into the relevant HSN codes for coconut brooms:

Brooms Made from Vegetable Materials (Chapter 96)

Coconut brooms fall squarely into this category, as they are traditionally made from the midribs of coconut palm leaves.

• HSN Code 96031000: This code specifically 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 – 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: Brooms And Brushes, Consisting Of Twigs Or Other Vegetable Materials Bound Together, With Or Without Handles.” This is the most direct and common HSN code for coconut brooms, which are typically made from coconut fronds (a type of vegetable material bound together). The GST rate for products under HSN 96031000, including coconut brooms, has a special consideration:
  • 5% GST rate for brooms and brushes consisting of twigs or other vegetable materials bound together, with or without handles (this was effective from July 1, 2017).However, it is crucial to note that unbranded and handmade coconut brooms are often exempt from GST (0%). This exemption is generally aimed at supporting rural artisans and promoting eco-friendly products. Branded or packaged coconut brooms might still attract the 5% GST.
  The data also lists broader HSN 9603 categories with 18% GST (e.g., 96033090, 96033010, 96032900), but these typically apply to other types of brushes or more mechanized sweeping tools, not specifically the traditional coconut broom.

Raw Materials for Brooms (Chapter 14)

While not the finished product, it’s useful to know where the raw material might be classified:

• HSN Code 14030010 and 14030090: These codes cover “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.” This would encompass raw coconut broom sticks or fibers before they are assembled into a broom. These raw materials are generally exempt from GST (0%), effective from July 1, 2017.

Coconut Broom HSN Code is Correct

Accurately classifying your coconut broom products under the correct HSN code is vital for maintaining GST compliance in India. The distinction between a raw, handmade, unbranded broom and a branded or more industrially produced broom is critical for applying the correct GST rate. Misclassification can lead to incorrect tax collection, potential penalties, and operational issues. Always refer to the latest notifications from the GST Council and the CBIC, or consult with a tax professional, to ensure your business adheres to the most current regulations for coconut brooms.