Toothbrush HSN Code

Understanding the Toothbrush HSN Code

The humble toothbrush, an essential tool for oral hygiene, plays a significant role in every household. For manufacturers, distributors, and even retailers, understanding the correct Harmonized System Nomenclature (HSN) code and the associated Goods and Services Tax (GST) rate for toothbrushes is vital for accurate classification and compliance. Let’s delve into the specific HSN code for toothbrushes.

The HSN Code for Toothbrushes

Toothbrushes are classified under Chapter 96 of the HSN, which covers “Miscellaneous manufactured articles.” More precisely, toothbrushes fall under the broader category of “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.”

The specific HSN code for toothbrushes is 96032100. This code explicitly identifies “Tooth brushes” within this broader category of brushes.

Grasp the GST Rate on Toothbrushes

Based on the provided data, toothbrushes (classified under HSN code 96032100) are subject to an 18% GST rate. This rate became effective from September 22, 2017, having been revised from an earlier rate (likely 28%) that was in effect from July 1, 2017, the initial date of GST implementation. This revision brought the GST rate for toothbrushes down, likely benefiting consumers.

Important Note on Classification

While the HSN description for 9603 is quite broad, the specific sub-heading 96032100 precisely targets toothbrushes. This specificity helps in avoiding confusion and ensures consistent taxation.