GST rates and HSN code for Scrub pad.
Chapter | Description | HSN Code | Rate (%) | CESS (%) | Effective Date | Rate Revision |
---|---|---|---|---|---|---|
Miscellaneous manufactured articles | Sanitary Towels (Pads) And Tampons, Napkins And Napkin Liners For Babies And Similar Articles, Of Any Material | 961900 | 0 | – | 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 | 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 | – | |
Scent Sprays And Similar Toilet Sprays, And Mounts And Heads Therefor; Powder-Puffs And Pads For The Application Of Cosmetics Or Toilet Preparations | 9616 | 18% | – | 27/07/2018 27/07/2018 | – | |
Articles of iron or steel | Table, Kitchen Or Other Household Articles And Parts Thereof, Of Iron Or Steel; Iron Or Steel Wool; Pot Scourers And Scouring Or Polishing Pads, Gloves And The Like, Of Iron Or Steel – Other : Of Cast Iron, Not Enamelled : Other | 73239190 | 18% | – | 01/07/2017 | – |
Table, Kitchen Or Other Household Articles And Parts Thereof, Of Iron Or Steel; Iron Or Steel Wool; Pot Scourers And Scouring Or Polishing Pads, Gloves And The Like, Of Iron Or Steel – Other : Of Iron (Other Than Cast Iron) Or Steel, Enamelled : Other | 73239490 | 18% | – | 01/07/2017 | – | |
Table, Kitchen Or Other Household Articles And Parts Thereof, Of Iron Or Steel; Iron Or Steel Wool; Pot Scourers And Scouring Or Polishing Pads, Gloves And The Like, Of Iron Or Steel – Other : Of Iron (Other Than Cast Iron) Or Steel, Enamelled : Ghamellas | 73239410 | 18% | – | 25/01/2018 | – | |
Table, Kitchen Or Other Household Articles And Parts Thereof, Of Iron Or Steel; Iron Or Steel Wool; Pot Scourers And Scouring Or Polishing Pads, Gloves And The Like, Of Iron Or Steel – Other : Of Cast Iron, Enamelled | 73239200 | 18% | – | 01/07/2017 | – | |
Table, Kitchen Or Other Household Articles And Parts Thereof, Of Iron Or Steel; Iron Or Steel Wool; Pot Scourers And Scouring Or Polishing Pads, Gloves And The Like, Of Iron Or Steel Iron Or Steel Wool; Pot Scourers And Scouring Or Polishing Pads, Gloves | 73231000 | 18% | – | 01/07/2017 | – | |
Table, Kitchen Or Other Household Articles And Parts Thereof, Of Iron Or Steel; Iron Or Steel Wool; Pot Scourers And Scouring Or Polishing Pads, Gloves And The Like, Of Iron Or Steel – Other : Other : Other Utensils | 73239920 | 18% | – | 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 – Water-Skis, Surf-Boards, Sailboar | 95062900 | 18% | – | 15/11/2017 1/07/2017 | – |
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 | – | |
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 – Balls, Other Than Golf Balls And | 95066220 | 18% | – | 15/11/2017 1/07/2017 | – | |
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 – Balls, Other Than Golf Balls And | 95066920 | 18% | – | 15/11/2017 1/07/2017 | – | |
Aluminium and articles thereof | Table, Kitchen Or Other Household Articles And Parts Thereof, Of Aluminium; Pot Scourers And Scouring Or Polishing Pads, Gloves And The Like, Of Aluminium; Sanitary Ware And Parts Thereof, Of Aluminium- Sanitary Ware And Parts Thereof : Sanitary Ware Of A | 76152010 | 12% | – | 15/11/2017 – 1/07/2017 | – |
Cereals | Rice Rice In The Husk (Paddy Or Rough) : Other | 10061090 | 5% | – | 01/07/2017 | – |
(waste and scrap) paper or paperboard | Registers, Account Books, Note Books, Order Books, Receipt Books, Letter Pads, Memorandum Pads, Diaries And Similar Articles, Excise Books, Blotting-Pads, Binders (Looseleaf Or Other), Folders, File Covers, Manifold Business Forms, Interleaved Carbon Sets | 4820 | 18% | – | 01/07/2017 | – |
Miscellaneous articles of base metal | Padlocks And Locks (Key, Combination Or Electrically Operated), Of Base Metal; Clasps And Frames With Clasps, Incorporating Locks, Of Base Metal; Keys For Any Of The Foregoing Articles, Of Base Metal – Locks Of A Kind Used For Motor Vehicles | 83012000 | 18% | – | 01/07/2017 | – |
Special woven fabrics; tufted textile fabrics; lace; tapestries; trimmings; embroidery | Quilted Textile Products In The Piece, Composed Of One Or More Layers Of Textile Materials Assembled With Padding By Stitching Or Otherwise, Other Than Embroidery Of Heading 5810 – Quilted Textile Products In The Piece, Composed Of One Or More Layers Of T | 58110020 | 12% | – | 01/07/2017 | – |
Wood and articles of wood; wood charcoal | Wood In The Rough, Whether Or Not Stripped Of Bark Or Sapwood, Or Roughly Squared – Other : Other : Andaman Padauk (Pterocarous Dalbaergiodes) Bonsum (Phoebe Goalparensis) Gurgan (Dipterocarpus Alatus) Khair (Acacia Catechu) Lampati (Duabanga Grandiflora) | 44039911 | 18% | – | 01/07/2017 | – |
A simple scrub pad, an everyday cleaning essential, actually has a specific classification under the Harmonized System of Nomenclature (HSN) for Goods and Services Tax (GST) purposes. However, the term “scrub pad” itself isn’t a single HSN code; its classification depends on the material it’s made from. Let’s delve into the different ways scrub pads are categorized and their associated GST rates.
Many common kitchen scrub pads are made of metal, often iron or steel wool. These types of scrub pads fall under HSN Chapter 73: “Articles of iron or steel.”
Specifically, the data indicates:
Other related entries under Chapter 73, while not exclusively “scrub pads,” indicate a similar GST rate for other household articles of iron or steel:
Similar to steel, scrub pads made of aluminum are classified under HSN Chapter 76: “Aluminium and articles thereof.”
The term “pad” appears in various other contexts in the HSN data, but these are not related to cleaning scrub pads:
It’s clear that while “pad” is a common term, its HSN classification depends entirely on the material and intended use. For businesses dealing with scrub pads, the material (iron, steel, or aluminum) will dictate the specific HSN code and applicable GST rate.
The HSN code is 73231000.
Steel or iron scrub pads attract an 18% GST rate.
Yes, aluminum scrub pads would fall under Chapter 76: “Aluminium and articles thereof,” likely under HSN 7615.
The HSN classification and corresponding GST rate depend entirely on the material composition (e.g., iron/steel vs. aluminum).
Cosmetic pads (HSN 9616) attract an 18% GST rate.
Paint pads are classified under HSN 96031000.
Open Your Free Demat Account Now!
Pocketful Fintech Capital Private Limited (CIN U65999DL2021PTC390548) | The SEBI Registration No. allotted to us is INZ000313732. NSE Member Code: 90326 | BSE Member Code: 6808 | MCX Member Code: 57120 DP | CDSL: 12099800