Paint brush HSN Code

Understanding the Paint Brush HSN Codes and GST Rates

Paint brushes, essential tools for artists, decorators, and DIY enthusiasts alike, come in a variety of shapes, sizes, and materials. For businesses involved in the paint and hardware industry in India, accurately identifying the HSN (Harmonized System of Nomenclature) code for paint brushes and understanding their associated GST (Goods and Services Tax) rates is crucial for seamless operations and compliance.

The HSN for Paint Brushes

Paint brushes primarily fall under Chapter 96 of the HSN: “Miscellaneous manufactured articles.” This chapter is a catch-all for various manufactured goods not covered elsewhere.

Specifically, within Chapter 96, paint brushes are categorized under HSN 9603: “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 And Mops, Other Than Those Of Heading 9603.”

The most common and relevant HSN sub-codes for paint brushes are:

• 960340: This broad category specifically covers “Paint, Distemper, Varnish Or Similar Brushes (Other Than Brushes Of Sub-Heading 9603 30); Paint Pads And Rollers.” Within this, you’ll find more specific classifications:
  • 96034010: This code is for “Paint, Distemper, Varnish Or Similar Brushes.”
  • 96034020: This covers “Paint Pads And Rollers.”
• 960330: This sub-heading refers to “Brushes for the application of cosmetics or toiletries; artists’ brushes; writing brushes.” While “artists’ brushes” are included here, general paint brushes for walls or varnish would typically fall under 960340. Specific sub-codes like 96033010 (Artists’ brushes), 96033020 (Writing brushes), and 96033090 (Other cosmetic/toilet brushes) exist.
• 96032100: This is for “Tooth brushes.”
• 96032900: This covers “Other tooth brushes, shaving brushes, hair brushes, nail brushes, eyelash brushes and other toilet brushes.”
• 96035000: This refers to “Other brushes constituting parts of machines, appliances or vehicles.”
• 96039000: This is a residual category for “Other” brushes not specifically listed elsewhere within HSN 9603.

GST Rates Applicable to Paint Brushes

The majority of paint brushes and related painting tools generally attract an 18% GST rate. This rate has been effective since September 22, 2017, with an earlier effective date of July 1, 2017.

• 18% GST: Most types of paint brushes, including those for distemper and varnish (HSN 96034010), paint pads and rollers (HSN 96034020), artists’ brushes (HSN 96033010), and other miscellaneous brushes under HSN 9603, typically fall under the 18% slab.
• 5% GST: Interestingly, the data also shows 96031000 (“Brooms and brushes, consisting of twigs or other vegetable materials bound together, with or without handles”) attracting a 5% GST rate, effective from July 1, 2017. This would apply more to natural material brooms than typical paint brushes.
• 0% GST (not explicitly shown for paint brushes): The broad HSN 9603 is sometimes shown with a 0% rate in some classifications, but specific sub-codes for paint brushes consistently show 18%.

Related HSN Codes to Consider

While focusing on paint brushes, it’s helpful to be aware of related HSN codes:

• Brush-making materials (Chapter 05): “Pigs, Hogs Or Boars Bristles And Hair; Badger Hair And Other Brush Making Hair” (HSN 0502 and its sub-codes) attract a 5% GST.
• Wooden handles for brushes (Chapter 44): “Tool Handles, Broom Or Brush Bodies And Handles, Of Wood” (HSN 44170000) are taxed at 12% GST.
• Paint removers and thinners (Chapter 38): “Prepared Paint Or Varnish Removers” (HSN 3814) fall under an 18% GST.

For businesses, precise HSN code identification is not merely a formality; it’s a critical aspect of correct invoicing, tax payment, and seamless trade. Always ensure your paint brushes are classified accurately to remain GST compliant.