Plastic Broom HSN Code

Understanding the HSN Code for Plastic Brooms

Plastic brooms have become a household staple, offering durability and effective cleaning for various surfaces. For businesses manufacturing, importing, or selling these common cleaning tools in India, understanding their correct HSN (Harmonized System of Nomenclature) code is crucial for accurate GST (Goods and Services Tax) compliance.

The HSN classification for plastic brooms primarily falls under Chapter 96: “Miscellaneous manufactured articles.” This chapter is a broad category that includes a variety of items not specifically covered elsewhere in the HSN.

Within Chapter 96, the key heading for brooms and brushes, including those made of plastic, is 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.”

For plastic brooms specifically, the data provided points to several relevant sub-codes under 9603:

• 96032900: This is a frequently cited HSN code for “Plastic Broom” and “Hard Broom” within the broader category of “Shaving brushes, hair brushes, nail brushes, eyelash brushes and other brushes for use on the person (excluding tooth brushes), and brushes constituting parts of appliances.” Interestingly, despite the detailed description, plastic brooms are clearly classified here. This HSN code generally attracts a 5% GST rate.
• 96031000: This code covers “Brooms and brushes, consisting of twigs or other vegetable materials, bound together, with or without handles.” While primarily for traditional brooms, some plastic brooms with vegetable-like bristles might be considered here. This HSN code also attracts a 5% GST rate.
• 96033090: This general “Other” category under artists’ and similar brushes, though less common for standard plastic brooms, is listed with an 18% GST rate for some brushes.
• 96039000: This is a broader “Other” category for various brooms and brushes not elsewhere specified under 9603, and it also typically attracts a 5% GST rate.

It is important to note that while some sources might suggest an 18% GST for plastic brooms, the data specifically shows 5% for the common HSN codes directly mentioning “Plastic Broom” (like 96032900 and 96031000) or general brooms (like 96039000). The 18% rate often applies to specific types of brushes like those for personal use or certain specialized brushes.

The GST rates for plastic brooms under HSN 9603 have been effective since July 1, 2017, with some specific sub-codes seeing rate revisions on September 22, 2017.

For businesses, it’s crucial to correctly identify the specific type and composition of the plastic broom to apply the most accurate HSN code and corresponding GST rate. Consulting the detailed HSN descriptions and official GST circulars is always recommended for precise classification.