The HSN code for brooms, brushes and non-motorised floor sweepers is 9603 in India. The specific eight-digit code depends on the product type and materials used.
Traditional brooms made from bound twigs or vegetable materials generally attract Nil GST, while most other cleaning brushes, mops and non-motorised floor sweepers attract 18% GST.
What Is the HSN Code for Brooms, Brushes and Floor Sweepers?
Brooms, brushes and non-motorised hand-operated floor sweepers fall under HSN Heading 9603, within Chapter 96 – Miscellaneous Manufactured Articles.
This heading includes:
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Traditional and manufactured brooms
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Household and industrial cleaning brushes
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Non-motorised hand-operated floor sweepers
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Mops and feather dusters
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Paint brushes and rollers
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Certain brushes used in machines and appliances
The appropriate eight-digit code depends on the product’s construction, materials and intended use.
Brooms, Brushes and Floor Sweepers HSN Code – Quick Summary
| Product | HSN Code | GST Rate |
|---|---|---|
| Traditional twig or vegetable-material brooms | 96031000 | Nil |
| Other household cleaning brushes | 96039000 | 18% |
| Non-motorised hand-operated floor sweepers | 96039000 | 18% |
| Mops and feather dusters | 96039000 | 18% |
| Paint and varnish brushes | 96034010 | 18% |
| Paint pads and rollers | 96034020 | 18% |
| Toothbrushes | 96032100 | 18% |
| Brushes used as machine parts | 96035000 | 18% |
The GST rate depends on the specific product and any applicable exemption.
GST Rate on Brooms, Brushes and Floor Sweepers
Traditional Brooms – Nil GST
Brooms consisting of twigs or other vegetable materials bound together, with or without handles, are covered under HSN 96031000.
Qualifying traditional brooms are exempt from GST.
This exemption should not automatically be applied to every product commercially described as a broom.
Cleaning Brushes and Floor Sweepers – 18% GST
Most other cleaning brushes, non-motorised floor sweepers, mops and feather dusters under HSN 9603 attract 18% GST.
For an applicable intra-state supply, this consists of 9% CGST and 9% SGST. For an applicable inter-state supply, 18% IGST applies.
Difference Between Traditional and Manufactured Brooms
The material and construction of a broom can affect its GST treatment.
Traditional brooms are commonly made by binding natural twigs or vegetable fibres together. Products meeting the relevant exemption description may attract Nil GST.
Manufactured cleaning brooms and brushes may use synthetic bristles, plastic components or other materials. These products should be classified according to their actual construction and applicable tariff description.
For example, a traditional grass broom and a synthetic-bristle cleaning brush should not automatically receive the same GST treatment.
Are Electric Floor Sweepers Covered Under HSN 9603?
Not necessarily.
HSN 9603 specifically covers hand-operated mechanical floor sweepers that are not motorised.
Electric or motorised cleaning machines may fall under other headings depending on their design and function.
For example, certain vacuum cleaners fall under Heading 8508.
Businesses should distinguish manual cleaning tools from powered cleaning equipment before assigning the HSN code.
How to Identify the Correct HSN Code
When classifying brooms, brushes and floor sweepers, check:
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Material: Natural twigs, vegetable fibres, plastic or synthetic bristles.
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Construction: Whether the product is a traditional bound broom or a manufactured cleaning tool.
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Operation: Whether a floor sweeper is manually operated or motorised.
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Purpose: Whether the product is used for household cleaning, painting, personal care or machinery.
These characteristics help determine the appropriate tariff item and GST treatment.
Frequently Asked Questions
Are plastic brooms exempt from GST?
Not automatically. The exemption for traditional brooms relates to the specified vegetable-material construction. Plastic or synthetic-bristle cleaning products may attract a different GST rate.
Does a broom with a handle qualify for Nil GST?
A handle does not, by itself, disqualify a traditional broom. The relevant description covers qualifying brooms made from bound twigs or other vegetable materials, with or without handles.
Are paint brushes and household cleaning brushes classified under the same HSN code?
They share the broad Heading 9603 but have different eight-digit tariff items. Paint brushes generally fall under 96034010, while many other cleaning brushes fall under 96039000.
Is a vacuum cleaner classified under HSN 9603?
No. Vacuum cleaners generally fall under Heading 8508 rather than the heading for non-motorised cleaning tools.
Sources
- CBIC – GST Goods and Services Rates
- Ministry of Commerce & Industry – Indian Tariff Schedule
- Customs Tariff Act, 1975 – Chapter 96, Heading 9603
- Applicable GST rate and exemption notifications for brooms and brushes
Last Reviewed: 9 October 2026
