GST rates and HSN code for Phool jhadu.
Chapter | Description | HSN Code | Rate (%) | CESS (%) | Effective Date | Rate Revision |
---|---|---|---|---|---|---|
Preparations of cereals, flour, starch or milk; pastrycooks products | Prepared Foods Obtained By The Swelling Or Roasting Of Cereals Or Cereal Products (For Example, Corn Flakes); Cereals [Other Than Maize (Corn) ] In Grain Form Or In The Form Of Flakes Or Other Worked Grains (Except Flour, Groats And Meal), Pre – Cooked O | 19041090 | 5% | – | 01/07/2017 | – |
Phool Jhadu, the traditional Indian broom made from natural grass or flower stalks, is a ubiquitous household item. For businesses involved in its manufacturing, distribution, or sale, correctly identifying its HSN (Harmonized System of Nomenclature) code and the applicable GST (Goods and Services Tax) rate is essential for proper tax compliance in India.
The initial data provided was specific to “Preparations of cereals,” which is clearly not relevant to a broom. A thorough search reveals that Phool Jhadu, being a cleaning tool made from vegetable materials, falls under a different and more appropriate HSN Chapter.
“Phool Jhadu” and similar brooms made from natural vegetable materials are primarily classified under Chapter 96: Miscellaneous manufactured articles. This chapter is a broad category for various finished goods that don’t fit into other specific classifications.
More precisely, within Chapter 96, Phool Jhadu finds its home under HSN Code 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 (other than roller squeegees).
Specifically, the most relevant HSN code for Phool Jhadu is 96031000: “Brooms and brushes, consisting of twigs or other vegetable materials, bound together, with or without handles.” This accurately describes the composition and nature of a Phool Jhadu.
The good news for manufacturers and consumers of Phool Jhadu is that it generally attracts a low GST rate. The HSN code 96031000 for brooms made of vegetable materials consistently carries a 5% GST rate.
This lower GST rate likely reflects the government’s recognition of such brooms as essential household items, often used by a wide spectrum of the population, including those in lower-income groups. This favorable tax treatment helps keep these necessary cleaning tools affordable.
It is important for businesses to correctly apply this HSN code and GST rate to ensure proper invoicing and avoid any compliance issues.
Phool Jhadu falls under Chapter 96: Miscellaneous manufactured articles.
The specific HSN code for Phool Jhadu is primarily 96031000.
Phool Jhadu has a 5% GST rate.
Yes, vegetable materials specifically used for brooms (e.g., broom-corn, piassava) can be classified under HSN 1403, which may also have a different GST rate (often 0% or 5% for raw materials).
The 5% GST rate for such brooms became effective from July 1, 2017.
The lower GST rate on essential household items like Phool Jhadu often aims to make them more affordable for the general public.
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