Toilet brush HSN Code

Understand the Right HSN Code for a Toilet Brush

If you are a business dealing in cleaning supplies, knowing the correct HSN code for a toilet brush is essential for proper GST compliance. While “toilet” appears in many HSN descriptions for various products like bags, sprays, and ceramic articles, a toilet brush is classified primarily as a “brush.”

Classify Your Toilet Brush as a Hand-Operated Brush

The most appropriate HSN code for a toilet brush falls under Chapter 96, “Miscellaneous manufactured articles,” which includes brooms, brushes, and mops.

• HSN 9603: This is the main heading for “Brooms, Brushes… Hand-Operated Mechanical Floor Sweepers, Not Motorised, Mops and Feather Dusters.”
• Specific HSN Codes: Within this chapter, a toilet brush is typically classified under the sub-heading for brushes.
  • The HSN code 96031000 specifically refers to “Brooms and brushes consisting of twigs or other vegetable materials,” which has a 5% GST rate.
  • The HSN code 96033090 is used for “Artists’ brushes, writing brushes and similar brushes for the application of cosmetics…Other,” and has a 18% GST rate.
  • Other brushes are covered under HSN 96039000 and other codes within this chapter, with varying GST rates depending on the type and use of the brush.

Consider the Material of the Toilet Brush

The material of the toilet brush can also influence its classification and GST rate.

• Plastic Toilet Brushes: If the toilet brush is made of plastic, it could also be classified under Chapter 39, “Plastics and articles thereof.”
  • HSN 3924: This heading covers “Tableware, Kitchenware, Other Household Articles And Hygienic Or Toilet Articles, Of Plastics.”
  • A toilet brush holder or the brush itself could be classified under 39241090 (other household articles of plastics), with a GST rate of 18%.
• Ceramic Toilet Brush Holders: If you are selling a ceramic toilet brush holder, it would fall under Chapter 69, “Ceramic products.”
  • HSN 6912: This heading covers “Ceramic Tableware, Kitchenware, Other Household Articles And Toilet Articles.”
  • The specific HSN code 69120090 is used for “Other” ceramic toilet articles and has a GST rate of 12%.

Differentiate Between the Brush and the Holder

It’s important to note the distinction between the toilet brush itself and its holder. While the brush is classified as a cleaning tool, the holder can be classified based on its material. If sold as a set, the classification may depend on which component gives the set its essential character. In most cases, the brush’s HSN code is the primary classification.

To ensure you use the correct HSN code, always consider the primary function and material of the product you are selling. For toilet brushes, the most common classification is under Chapter 96.