Paint brush HSN Code
GST rates and HSN code for Paint 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 | – | |
| 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 | – | |
| Paint, Distemper, Varnish Or Similar Brushes (Other Than Brushes Of Sub-Heading 9603 30); Paint Pads And Rollers | 960340 | 18% | – | 22/09/2017 1/07/2017 | – | |
| Miscellaneous chemical products | Organic Composite Solvents And Thinners, Not Elsewhere Specified Or Included; Prepared Paint Or Varnish Removers | 3814 | 18% | – | 15/11/2017 | – |
| 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 | Wood In The Rough, Whether Or Not Stripped Of Bark Or Sapwood, Or Roughly Squared – Treated With Paint, Stains, Creosote Or Other Preservatives | 44031000 | 18% | – | 01/07/2017 | – |
| 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 | – |
When it comes to painting, a good brush is indispensable. But for businesses involved in manufacturing, importing, or selling paint brushes in India, understanding the correct HSN (Harmonized System of Nomenclature) code and applicable GST (Goods and Services Tax) rate is as crucial as selecting the right bristles. The HSN system provides a standardized classification for goods globally, ensuring uniformity in taxation and trade. Your provided data clearly indicates that paint brushes fall under Chapter 96: Miscellaneous manufactured articles, specifically under the broad heading for “Brooms, Brushes…”
Understanding Paint Brush HSN Codes and GST
The HSN code system streamlines the classification of goods for GST purposes in India. For paint brushes, the classification is quite straightforward, but it’s important to differentiate them from other types of brushes within the same HSN Chapter.
Let’s explore the relevant HSN codes for paint brushes:
Brushes for Paint, Distemper, Varnish, or Similar Applications (Chapter 96)
This is the primary category for paint brushes, along with related items like paint pads and rollers.
- HSN Code 9603: This broad heading encompasses “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 (Other Than Roller Squeegees).” Within this broad category, there’s a specific sub-heading directly for paint brushes:
- HSN Code 960340: This code specifically refers to “Paint, distemper, varnish or similar brushes (other than brushes of sub-heading 9603 30); paint pads and rollers.” Further sub-classifications exist for these products:
- HSN Code 96034010: “Paint, distemper, varnish or similar brushes (other than brushes of sub-heading 9603 30)” – This is the most precise HSN code for general paint brushes.
- HSN Code 96034020: “Paint pads and rollers.”
- HSN Code 960340: This code specifically refers to “Paint, distemper, varnish or similar brushes (other than brushes of sub-heading 9603 30); paint pads and rollers.” Further sub-classifications exist for these products:
It’s crucial to distinguish paint brushes from “artists’ brushes, writing brushes and similar brushes for the application of cosmetics,” which fall under HSN 960330. While these are also brushes, their specific intended use leads to a different sub-classification, often with a lower GST rate (e.g., 5% in some cases, although your data lists 18% for other brushes under 960330).
FAQs
What is the main HSN Chapter for paint brushes?
Paint brushes fall under Chapter 96: “Miscellaneous manufactured articles.”
What is the specific HSN code for general paint brushes?
The most specific HSN code for general paint brushes is 96034010.
What is the GST rate for paint brushes?
The GST rate for paint brushes is generally 18%.
What HSN code applies to wooden handles of paint brushes?
Wooden handles for brushes are classified under HSN 44170000: “Tools, tool bodies, tool handles, broom or brush bodies and handles, of wood.”
Is there any GST rate difference based on the material of the paint brush bristles?
While the HSN code for the brush itself (96034010) remains the same, the raw material for bristles might have different classifications and initial GST rates. However, the finished paint brush typically carries the 18% rate.
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