Scotch brite HSN Code

Understanding the Scotch-Brite HSN Code and GST Rate

Scotch-Brite, a household name synonymous with effective cleaning, encompasses a wide range of abrasive and non-abrasive cleaning pads. For businesses dealing with these ubiquitous kitchen and household essentials, understanding their correct HSN (Harmonized System of Nomenclature) code and applicable GST (Goods and Services Tax) rate is vital for accurate compliance in India.

The Harmonized System of Nomenclature (HSN) provides a structured way to classify goods for customs and taxation purposes worldwide. When it comes to Scotch-Brite scrubbing pads, their classification depends on their primary material and function.

Navigating Scotch-Brite HSN Classifications

Scotch-Brite products, particularly scrubbing pads, generally fall under different HSN chapters based on their composition:

• Chapter 68: Articles of stone, plaster, cement, asbestos, mica or similar materials; abrasive products
  • This chapter is a common home for abrasive products. For Scotch-Brite scrubbing pads, the most relevant HSN code is often 6805: Natural or artificial abrasive powder or grain, on a base of textile material, of paper, of paperboard or of other materials, whether or not cut to shape or sewn or otherwise made up.
    • Specifically, 68053000 for “Natural or artificial abrasive powder or grain, on a base of other materials,” perfectly describes the non-woven abrasive pads like typical Scotch-Brite green scrub pads.
    • Other sub-headings like 68051090 (for abrasive products on a woven textile fabric base) might also apply depending on the exact construction.
  • GST Rate: Products under HSN 6805, including abrasive pads like Scotch-Brite, generally attract an 18% GST rate.
• Chapter 73: Articles of iron or steel
  • For metallic scourers often associated with the Scotch-Brite brand (like steel wool or stainless steel scrubbers), HSN code 73231000: “Iron or steel wool; pot scourers and scouring or polishing pads, gloves and the like, of iron or steel,” is applicable.
  • GST Rate: These metallic scourers also typically fall under the 18% GST rate.
• Chapter 39: Plastics and articles thereof
  • Some specific cleaning pads, particularly those made entirely of plastic or with a plastic-dominated composition, could potentially fall under HSN 3926: Other articles of plastics and articles of other materials of headings 3901 to 3914. This might include certain types of plastic scrubbers or sponges.
  • GST Rate: Articles under HSN 3926 generally attract an 18% GST rate.
• Chapter 96: Miscellaneous manufactured articles
  • While less common for the primary abrasive pad itself, some broader classifications related to brushes or cleaning articles might sometimes be considered. For example, 96035000 is for “Brushes constituting parts of machines, appliances or vehicles,” or even more generally 96039000 for “Other” brushes and cleaning articles. However, for a standard scrubbing pad, 6805 is usually more specific.
  • GST Rate: Many items under HSN 9603 have an 18% GST rate.

The Consistent GST Rate for Scotch-Brite Scrubbing Pads

Based on the various HSN classifications for different types of Scotch-Brite scrubbing pads (abrasive, metallic, or predominantly plastic), a consistent picture emerges:

• Most Scotch-Brite scrubbing pads, regardless of their specific material composition (non-woven abrasive, steel, or plastic), generally fall under an 18% GST rate.

This indicates that these products are classified as household cleaning consumables, subject to a standard rate for many manufactured goods. Businesses must ensure they correctly identify the specific HSN code based on the product’s material to avoid discrepancies.