Duster HSN Code

Understanding the HSN Code for Dusters

The HSN code for dusters primarily depends on their construction material and design. We broadly categorize them into two main chapters:

• Chapter 96: Miscellaneous Manufactured Articles This chapter is the home for dusters designed as brushes, mops, or traditional feather dusters. The relevant HSN heading here is 9603, which 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; Squeegees.” Specifically, feather dusters are often found under HSN code 96031000. Other duster types that resemble brushes or mops will fall under different sub-headings within 9603, such as 96032100, 96032900, 96033010, 96033020, 96033090, 96034010, 96034020, 96035000, and 96039000, depending on their specific characteristics and purpose.
• Chapter 63: Other Made Up Textile Articles; Sets; Worn Clothing and Worn Textile Articles; Rags This chapter is for dusters made from textile materials, essentially cleaning cloths. The general HSN heading is 6307, which includes “Other made up articles, including dress patterns floor-cloths, dish-cloths, dusters and similar cleaning cloths.” Within this heading, the HSN code further specifies the textile material:
  • 63071010: Dusters made “Of Cotton.”
  • 63071020: Dusters made “Of Man-Made Fibres.”
  • 63071030: “Floor-Cloths, Dish-Cloths, Dusters And Similar Cleaning Cloths – Of Cotton, Handloom.”
  • 63071090: “Other” textile dusters.

To correctly classify your duster, identify whether it’s a brush/feather duster or a textile-based cleaning cloth.

The GST Rate for Dusters

The GST rate applicable to dusters in India varies according to their HSN classification:

• For dusters under HSN 9603 (Brooms, Brushes, Feather Dusters, etc.):
  • Feather dusters (HSN 96031000) are subject to a 5% GST rate. This rate became effective from July 1, 2017.
  • Most other dusters classified as brushes or mops under different sub-headings of HSN 9603 (e.g., 96033090, 96032900) attract an 18% GST rate. These rates were largely effective from July 1, 2017, with some revisions dated September 22, 2017.
• For dusters under HSN 6307 (Cleaning Cloths of Textile Materials):
  • Dusters classified as cleaning cloths under HSN 630710 (e.g., cotton, man-made fibres) typically have a 12% GST rate. This rate was made effective from November 15, 2017, having been applicable since July 1, 2017.

It is crucial for businesses to ensure they apply the correct HSN code and corresponding GST rate to their duster products for accurate tax compliance.