GST rates and HSN code for Roller brush.
| Chapter | Description | HSN Code | Rate (%) | CESS (%) | Effective Date | Rate Revision |
|---|---|---|---|---|---|---|
| Nuclear reactors, boilers, machinery and mechanical appliances; parts thereof | Ball Or Roller Bearings – Tapered Roller Bearings, Including Cone And Tapered Roller Assemblies: Tapered Roller Bearings (Radial Type) : Of Bore Diameter Not Exceeding 50 Mm | 84822011 | 18% | – | 01/07/2017 | – |
| Transmission Shafts (Including Cam Shafts And Crank Shafts) And Cranks; Bearing Housings And Plain Shaft Bearings; Gears And Gearing; Ball Or Roller Screws; Gear Boxes And Other Speed Changers, Including Torque Converters; Flywheels And Pulleys, Including | 84832000 | 18% | – | 01/01/2019 13/10/2017 | – | |
| Transmission Shafts (Including Cam Shafts And Crank Shafts) And Cranks; Bearing Housings And Plain Shaft Bearings; Gears And Gearing; Ball Or Roller Screws; Gear Boxes And Other Speed Changers, Including Torque Converters; Flywheels And Pulleys, Including | 84839000 | 18% | – | 01/01/2019 13/10/2017 | – | |
| Ball Or Roller Bearings – Ball Bearings:Other Ball Bearing (Radial Type) Of Bore Diameter Not Exceeding 50 Mm | 84821020 | 18% | – | 01/07/2017 | – | |
| Ball Or Roller Bearings – Parts Needles | 84829120 | 18% | – | 01/07/2017 | – | |
| Transmission Shafts (Including Cam Shafts And Crank Shafts) And Cranks; Bearing Housings And Plain Shaft Bearings; Gears And Gearing; Ball Or Roller Screws; Gear Boxes And Other Speed Changers, Including Torque Converters; Flywheels And Pulleys, Including | 84836010 | 18% | – | 01/01/2019 13/10/2017 | – | |
| Ball Or Roller Bearings – Other Cylindrical Roller Bearings: Radial Type : Of Bore Diameter Exceeding 50 Mm But Not Exceeding 100 Mm | 84825012 | 18% | – | 01/07/2017 | – | |
| Ball Or Roller Bearings – Parts Other | 84829900 | 18% | – | 01/07/2017 | – | |
| Transmission Shafts (Including Cam Shafts And Crank Shafts) And Cranks; Bearing Housings And Plain Shaft Bearings; Gears And Gearing; Ball Or Roller Screws; Gear Boxes And Other Speed Changers, Including Torque Converters; Flywheels And Pulleys, Including | 84831010 | 18% | – | 01/01/2019 13/10/2017 | – | |
| Ball Or Roller Bearings – Other Cylindrical Roller Bearings:- Thrust Roller Bearings: Of Bore Diameter Exceeding 50 Mm But Not Exceeding 100 Mm | 84825022 | 18% | – | 01/07/2017 | – | |
| Transmission Shafts (Including Cam Shafts And Crank Shafts) And Cranks; Bearing Housings And Plain Shaft Bearings; Gears And Gearing; Ball Or Roller Screws; Gear Boxes And Other Speed Changers, Including Torque Converters; Flywheels And Pulleys, Including | 84831099 | 18% | – | 01/01/2019 13/10/2017 | – | |
| Ball Or Roller Bearings – Tapered Roller Bearings, Including Cone And Tapered Roller Assemblies: Other | 84822090 | 18% | – | 01/07/2017 | – | |
| 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 | – | |
| Toys, games and sports requisites; parts and accessories thereof | Articles And Equipment For General Physical Exercise, Gymnastics, Athletics, Other Sports (Including Tabletennis) Or Out-Door Games, Not Specified Or Included Elsewhere In This Chapter; Swimming Pools And Paddling Pools Ice Skates And Roller Skates, Inclu | 95067000 | 18% | – | 15/11/2017 1/07/2017 | – |
| 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 | – | |
| Articles of iron or steel | Roller Chain | 73151100 | 18% | – | 01/07/2017 | – |
| Wood and articles of wood; wood charcoal | 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 manufacturing, distributing, or retailing roller brushes, knowing the correct HSN (Harmonized System of Nomenclature) code is vital for smooth GST (Goods and Services Tax) compliance. Roller brushes are common tools used in various applications, from painting to industrial cleaning. The provided data gives us clear insights into their classification.
The relevant HSN codes for roller brushes fall under Chapter 96: Miscellaneous manufactured articles. Specifically, the description for HSN 96031000 includes “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.” This comprehensive description clearly encompasses paint rollers and other types of roller brushes.
Interestingly, the data shows two different GST rates for items under HSN 9603. While HSN 96031000, which specifically mentions “Paint Pads And Rollers,” has a 5% GST rate, another general sub-heading, HSN 96033090, has an 18% GST rate. This distinction is critical, and it highlights the importance of precise classification based on the specific type and use of the roller brush. For general-purpose brushes or those not explicitly categorized as “paint pads and rollers,” the higher rate might apply.
The main HSN code for roller brushes, especially paint rollers, is 96031000.
Paint rollers under HSN 96031000 are subject to a 5% GST rate.
HSN 96033090 is a more general category for “Brooms, Brushes,” and if a roller brush doesn’t specifically fit the “Paint Pads And Rollers” description of 96031000, it might fall under this higher rate.
The 5% rate for 96031000 was effective from July 1, 2017, and the 18% rate for 96033090 was effective from September 22, 2017 (with an initial July 1, 2017 date).
The data provides HSN 44170000 for “Tool Handles…Of Wood,” so the handle might be classified separately if sold independently or made of wood.
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