{"id":7312,"date":"2024-01-11T10:58:32","date_gmt":"2024-01-11T10:58:32","guid":{"rendered":"https:\/\/mybillbook.in\/blog\/?page_id=7312"},"modified":"2026-10-09T06:17:35","modified_gmt":"2026-10-09T06:17:35","slug":"hsn-code-for-brooms-brushes-and-floor-sweepers","status":"publish","type":"page","link":"https:\/\/mybillbook.in\/blog\/hsn-code\/hsn-code-for-brooms-brushes-and-floor-sweepers\/","title":{"rendered":"Brooms, Brushes and Floor Sweepers HSN Code &amp; GST Rate"},"content":{"rendered":"<p data-pm-slice=\"1 1 []\">The <strong>HSN code for brooms, brushes and non-motorised floor sweepers is 9603<\/strong> in India. The specific eight-digit code depends on the product type and materials used.<\/p>\n<p>Traditional brooms made from bound twigs or vegetable materials generally attract <strong>Nil GST<\/strong>, while most other cleaning brushes, mops and non-motorised floor sweepers attract <strong>18% GST<\/strong>.<\/p>\n<h2>What Is the HSN Code for Brooms, Brushes and Floor Sweepers?<\/h2>\n<p>Brooms, brushes and non-motorised hand-operated floor sweepers fall under <strong>HSN Heading 9603<\/strong>, within Chapter 96 \u2013 Miscellaneous Manufactured Articles.<\/p>\n<p>This heading includes:<\/p>\n<ul data-spread=\"false\">\n<li>\n<p>Traditional and manufactured brooms<\/p>\n<\/li>\n<li>\n<p>Household and industrial cleaning brushes<\/p>\n<\/li>\n<li>\n<p>Non-motorised hand-operated floor sweepers<\/p>\n<\/li>\n<li>\n<p>Mops and feather dusters<\/p>\n<\/li>\n<li>\n<p>Paint brushes and rollers<\/p>\n<\/li>\n<li>\n<p>Certain brushes used in machines and appliances<\/p>\n<\/li>\n<\/ul>\n<p>The appropriate eight-digit code depends on the product&#8217;s construction, materials and intended use.<\/p>\n<h2>Brooms, Brushes and Floor Sweepers HSN Code \u2013 Quick Summary<\/h2>\n<table>\n<tbody>\n<tr>\n<th>Product<\/th>\n<th>HSN Code<\/th>\n<th>GST Rate<\/th>\n<\/tr>\n<tr>\n<td>Traditional twig or vegetable-material brooms<\/td>\n<td>96031000<\/td>\n<td>Nil<\/td>\n<\/tr>\n<tr>\n<td>Other household cleaning brushes<\/td>\n<td>96039000<\/td>\n<td>18%<\/td>\n<\/tr>\n<tr>\n<td>Non-motorised hand-operated floor sweepers<\/td>\n<td>96039000<\/td>\n<td>18%<\/td>\n<\/tr>\n<tr>\n<td>Mops and feather dusters<\/td>\n<td>96039000<\/td>\n<td>18%<\/td>\n<\/tr>\n<tr>\n<td>Paint and varnish brushes<\/td>\n<td>96034010<\/td>\n<td>18%<\/td>\n<\/tr>\n<tr>\n<td>Paint pads and rollers<\/td>\n<td>96034020<\/td>\n<td>18%<\/td>\n<\/tr>\n<tr>\n<td>Toothbrushes<\/td>\n<td>96032100<\/td>\n<td>18%<\/td>\n<\/tr>\n<tr>\n<td>Brushes used as machine parts<\/td>\n<td>96035000<\/td>\n<td>18%<\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n<p>The GST rate depends on the specific product and any applicable exemption.<\/p>\n<h2>GST Rate on Brooms, Brushes and Floor Sweepers<\/h2>\n<h3>Traditional Brooms \u2013 Nil GST<\/h3>\n<p>Brooms consisting of twigs or other vegetable materials bound together, with or without handles, are covered under <strong>HSN 96031000<\/strong>.<\/p>\n<p>Qualifying traditional brooms are exempt from GST.<\/p>\n<p>This exemption should not automatically be applied to every product commercially described as a broom.<\/p>\n<h3>Cleaning Brushes and Floor Sweepers \u2013 18% GST<\/h3>\n<p>Most other cleaning brushes, non-motorised floor sweepers, mops and feather dusters under HSN 9603 attract <strong>18% GST<\/strong>.<\/p>\n<p>For an applicable intra-state supply, this consists of 9% CGST and 9% SGST. For an applicable inter-state supply, 18% IGST applies.<\/p>\n<h2>Difference Between Traditional and Manufactured Brooms<\/h2>\n<p>The material and construction of a broom can affect its GST treatment.<\/p>\n<p><strong>Traditional brooms<\/strong> are commonly made by binding natural twigs or vegetable fibres together. Products meeting the relevant exemption description may attract Nil GST.<\/p>\n<p><strong>Manufactured cleaning brooms and brushes<\/strong> may use synthetic bristles, plastic components or other materials. These products should be classified according to their actual construction and applicable tariff description.<\/p>\n<p>For example, a traditional grass broom and a synthetic-bristle cleaning brush should not automatically receive the same GST treatment.<\/p>\n<h2>Are Electric Floor Sweepers Covered Under HSN 9603?<\/h2>\n<p>Not necessarily.<\/p>\n<p>HSN 9603 specifically covers <strong>hand-operated mechanical floor sweepers that are not motorised<\/strong>.<\/p>\n<p>Electric or motorised cleaning machines may fall under other headings depending on their design and function.<\/p>\n<p>For example, certain vacuum cleaners fall under Heading 8508.<\/p>\n<p>Businesses should distinguish manual cleaning tools from powered cleaning equipment before assigning the HSN code.<\/p>\n<h2>How to Identify the Correct HSN Code<\/h2>\n<p>When classifying brooms, brushes and floor sweepers, check:<\/p>\n<ol start=\"1\" data-spread=\"false\">\n<li>\n<p><strong>Material:<\/strong> Natural twigs, vegetable fibres, plastic or synthetic bristles.<\/p>\n<\/li>\n<li>\n<p><strong>Construction:<\/strong> Whether the product is a traditional bound broom or a manufactured cleaning tool.<\/p>\n<\/li>\n<li>\n<p><strong>Operation:<\/strong> Whether a floor sweeper is manually operated or motorised.<\/p>\n<\/li>\n<li>\n<p><strong>Purpose:<\/strong> Whether the product is used for household cleaning, painting, personal care or machinery.<\/p>\n<\/li>\n<\/ol>\n<p>These characteristics help determine the appropriate tariff item and GST treatment.<\/p>\n\n\t\t<div class=\"wp-faq-schema-wrap\">\n\t\t\t\t\t\t\t<h2>Frequently Asked Questions<\/h2>\n\t\t\t\t\t\t<div class=\"wp-faq-schema-items\">\n\t\t\t\t\t\t\t\t\t<h3>Are plastic brooms exempt from GST?<\/h3>\n\t\t\t\t\t<div class=\"\">\n\t\t\t\t\t\t<p>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.<\/p>\n\t\t\t\t\t<\/div>\n\t\t\t\t\t\t\t\t\t<h3>Does a broom with a handle qualify for Nil GST?<\/h3>\n\t\t\t\t\t<div class=\"\">\n\t\t\t\t\t\t<p>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.<\/p>\n\t\t\t\t\t<\/div>\n\t\t\t\t\t\t\t\t\t<h3>Are paint brushes and household cleaning brushes classified under the same HSN code?<\/h3>\n\t\t\t\t\t<div class=\"\">\n\t\t\t\t\t\t<p>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.<\/p>\n\t\t\t\t\t<\/div>\n\t\t\t\t\t\t\t\t\t<h3>Is a vacuum cleaner classified under HSN 9603?<\/h3>\n\t\t\t\t\t<div class=\"\">\n\t\t\t\t\t\t<p>No. Vacuum cleaners generally fall under Heading 8508 rather than the heading for non-motorised cleaning tools.<\/p>\n\t\t\t\t\t<\/div>\n\t\t\t\t\t\t\t<\/div>\n\t\t<\/div>\n\t\t\n\n\n\n<h2 class=\"wp-block-heading\">Sources<\/h2>\n\n\n\n<ul class=\"wp-block-list\">\n<li><a href=\"https:\/\/cbic-gst.gov.in\/hindi\/gst-goods-services-rates.html\">CBIC \u2013 GST Goods and Services Rates<\/a><\/li>\n\n\n\n<li><a href=\"https:\/\/commerce.gov.in\/wp-content\/uploads\/2024\/03\/2.C.1-Appendix-IN-Schedule-of-Tariff-Commitments-on-Goods-to-IS_India-EFTA-TEP-1.pdf\">Ministry of Commerce &amp; Industry \u2013 Indian Tariff Schedule<\/a><\/li>\n\n\n\n<li>Customs Tariff Act, 1975 \u2013 Chapter 96, Heading 9603<\/li>\n\n\n\n<li>Applicable GST rate and exemption notifications for brooms and brushes<\/li>\n<\/ul>\n\n\n\n<p class=\"wp-block-paragraph\"><strong>Last Reviewed: 9 October 2026<\/strong><\/p>\n\n\n\n<p class=\"wp-block-paragraph\"><\/p>\n","protected":false},"excerpt":{"rendered":"<p>The HSN code for brooms, brushes and non-motorised floor sweepers is 9603 in India. The specific eight-digit code depends on [&hellip;]<\/p>\n","protected":false},"author":20,"featured_media":0,"parent":7471,"menu_order":0,"comment_status":"closed","ping_status":"open","template":"","meta":{"site-sidebar-layout":"default","site-content-layout":"","ast-site-content-layout":"default","site-content-style":"default","site-sidebar-style":"default","ast-global-header-display":"","ast-banner-title-visibility":"","ast-main-header-display":"","ast-hfb-above-header-display":"","ast-hfb-below-header-display":"","ast-hfb-mobile-header-display":"","site-post-title":"","ast-breadcrumbs-content":"","ast-featured-img":"","footer-sml-layout":"","theme-transparent-header-meta":"","adv-header-id-meta":"","stick-header-meta":"","header-above-stick-meta":"","header-main-stick-meta":"","header-below-stick-meta":"","astra-migrate-meta-layouts":"default","ast-page-background-enabled":"default","ast-page-background-meta":{"desktop":{"background-color":"var(--ast-global-color-5)","background-image":"","background-repeat":"repeat","background-position":"center center","background-size":"auto","background-attachment":"scroll","background-type":"","background-media":"","overlay-type":"","overlay-color":"","overlay-opacity":"","overlay-gradient":""},"tablet":{"background-color":"","background-image":"","background-repeat":"repeat","background-position":"center center","background-size":"auto","background-attachment":"scroll","background-type":"","background-media":"","overlay-type":"","overlay-color":"","overlay-opacity":"","overlay-gradient":""},"mobile":{"background-color":"","background-image":"","background-repeat":"repeat","background-position":"center center","background-size":"auto","background-attachment":"scroll","background-type":"","background-media":"","overlay-type":"","overlay-color":"","overlay-opacity":"","overlay-gradient":""}},"ast-content-background-meta":{"desktop":{"background-color":"var(--ast-global-color-4)","background-image":"","background-repeat":"repeat","background-position":"center center","background-size":"auto","background-attachment":"scroll","background-type":"","background-media":"","overlay-type":"","overlay-color":"","overlay-opacity":"","overlay-gradient":""},"tablet":{"background-color":"var(--ast-global-color-4)","background-image":"","background-repeat":"repeat","background-position":"center center","background-size":"auto","background-attachment":"scroll","background-type":"","background-media":"","overlay-type":"","overlay-color":"","overlay-opacity":"","overlay-gradient":""},"mobile":{"background-color":"var(--ast-global-color-4)","background-image":"","background-repeat":"repeat","background-position":"center center","background-size":"auto","background-attachment":"scroll","background-type":"","background-media":"","overlay-type":"","overlay-color":"","overlay-opacity":"","overlay-gradient":""}},"footnotes":""},"class_list":["post-7312","page","type-page","status-publish","hentry"],"yoast_head":"<!-- This site is optimized with the Yoast SEO plugin v28.7 - https:\/\/yoast.com\/product\/yoast-seo-wordpress\/ -->\n<title>Brooms, Brushes &amp; Floor Sweepers HSN Code &amp; GST Rate<\/title>\n<meta name=\"description\" content=\"Find HSN code 9603 for brooms, brushes and floor sweepers. Check eight-digit HSN codes and applicable Nil or 18% GST rates in India.\" \/>\n<meta name=\"robots\" content=\"index, follow, max-snippet:-1, max-image-preview:large, max-video-preview:-1\" \/>\n<link rel=\"canonical\" href=\"https:\/\/mybillbook.in\/blog\/hsn-code\/hsn-code-for-brooms-brushes-and-floor-sweepers\/\" \/>\n<meta property=\"og:locale\" content=\"en_US\" \/>\n<meta property=\"og:type\" content=\"article\" \/>\n<meta property=\"og:title\" content=\"Brooms, Brushes &amp; Floor Sweepers HSN Code &amp; GST Rate\" \/>\n<meta property=\"og:description\" content=\"Find HSN code 9603 for brooms, brushes and floor sweepers. Check eight-digit HSN codes and applicable Nil or 18% GST rates in India.\" \/>\n<meta property=\"og:url\" content=\"https:\/\/mybillbook.in\/blog\/hsn-code\/hsn-code-for-brooms-brushes-and-floor-sweepers\/\" \/>\n<meta property=\"article:modified_time\" content=\"2026-10-09T06:17:35+00:00\" \/>\n<meta name=\"twitter:card\" content=\"summary_large_image\" \/>\n<meta name=\"twitter:label1\" content=\"Est. reading time\" \/>\n\t<meta name=\"twitter:data1\" content=\"3 minutes\" \/>\n<!-- \/ Yoast SEO plugin. -->","yoast_head_json":{"title":"Brooms, Brushes & Floor Sweepers HSN Code & GST Rate","description":"Find HSN code 9603 for brooms, brushes and floor sweepers. Check eight-digit HSN codes and applicable Nil or 18% GST rates in India.","robots":{"index":"index","follow":"follow","max-snippet":"max-snippet:-1","max-image-preview":"max-image-preview:large","max-video-preview":"max-video-preview:-1"},"canonical":"https:\/\/mybillbook.in\/blog\/hsn-code\/hsn-code-for-brooms-brushes-and-floor-sweepers\/","og_locale":"en_US","og_type":"article","og_title":"Brooms, Brushes & Floor Sweepers HSN Code & GST Rate","og_description":"Find HSN code 9603 for brooms, brushes and floor sweepers. Check eight-digit HSN codes and applicable Nil or 18% GST rates in India.","og_url":"https:\/\/mybillbook.in\/blog\/hsn-code\/hsn-code-for-brooms-brushes-and-floor-sweepers\/","article_modified_time":"2026-10-09T06:17:35+00:00","twitter_card":"summary_large_image","twitter_misc":{"Est. reading time":"3 minutes"},"schema":{"@context":"https:\/\/schema.org","@graph":[{"@type":"WebPage","@id":"https:\/\/mybillbook.in\/blog\/hsn-code\/hsn-code-for-brooms-brushes-and-floor-sweepers\/","url":"https:\/\/mybillbook.in\/blog\/hsn-code\/hsn-code-for-brooms-brushes-and-floor-sweepers\/","name":"Brooms, Brushes & Floor Sweepers HSN Code & GST Rate","isPartOf":{"@id":"https:\/\/mybillbook.in\/blog\/#website"},"datePublished":"2024-01-11T10:58:32+00:00","dateModified":"2026-10-09T06:17:35+00:00","description":"Find HSN code 9603 for brooms, brushes and floor sweepers. Check eight-digit HSN codes and applicable Nil or 18% GST rates in India.","breadcrumb":{"@id":"https:\/\/mybillbook.in\/blog\/hsn-code\/hsn-code-for-brooms-brushes-and-floor-sweepers\/#breadcrumb"},"inLanguage":"en-US","potentialAction":[{"@type":"ReadAction","target":["https:\/\/mybillbook.in\/blog\/hsn-code\/hsn-code-for-brooms-brushes-and-floor-sweepers\/"]}]},{"@type":"BreadcrumbList","@id":"https:\/\/mybillbook.in\/blog\/hsn-code\/hsn-code-for-brooms-brushes-and-floor-sweepers\/#breadcrumb","itemListElement":[{"@type":"ListItem","position":1,"name":"Home","item":"https:\/\/mybillbook.in\/blog\/"},{"@type":"ListItem","position":2,"name":"HSN CODE","item":"https:\/\/mybillbook.in\/blog\/hsn-code\/"},{"@type":"ListItem","position":3,"name":"Brooms, Brushes and Floor Sweepers HSN Code &amp; GST Rate"}]},{"@type":"WebSite","@id":"https:\/\/mybillbook.in\/blog\/#website","url":"https:\/\/mybillbook.in\/blog\/","name":"","description":"","publisher":{"@id":"https:\/\/mybillbook.in\/blog\/#organization"},"potentialAction":[{"@type":"SearchAction","target":{"@type":"EntryPoint","urlTemplate":"https:\/\/mybillbook.in\/blog\/?s={search_term_string}"},"query-input":{"@type":"PropertyValueSpecification","valueRequired":true,"valueName":"search_term_string"}}],"inLanguage":"en-US"},{"@type":"Organization","@id":"https:\/\/mybillbook.in\/blog\/#organization","name":"MyBillBook","url":"https:\/\/mybillbook.in\/blog\/","logo":{"@type":"ImageObject","inLanguage":"en-US","@id":"https:\/\/mybillbook.in\/blog\/#\/schema\/logo\/image\/","url":"https:\/\/mybillbook.in\/blog\/wp-content\/uploads\/2025\/11\/cropped-logo-half.png","contentUrl":"https:\/\/mybillbook.in\/blog\/wp-content\/uploads\/2025\/11\/cropped-logo-half.png","width":385,"height":65,"caption":"MyBillBook"},"image":{"@id":"https:\/\/mybillbook.in\/blog\/#\/schema\/logo\/image\/"}}]}},"_links":{"self":[{"href":"https:\/\/mybillbook.in\/blog\/wp-json\/wp\/v2\/pages\/7312","targetHints":{"allow":["GET"]}}],"collection":[{"href":"https:\/\/mybillbook.in\/blog\/wp-json\/wp\/v2\/pages"}],"about":[{"href":"https:\/\/mybillbook.in\/blog\/wp-json\/wp\/v2\/types\/page"}],"author":[{"embeddable":true,"href":"https:\/\/mybillbook.in\/blog\/wp-json\/wp\/v2\/users\/20"}],"replies":[{"embeddable":true,"href":"https:\/\/mybillbook.in\/blog\/wp-json\/wp\/v2\/comments?post=7312"}],"version-history":[{"count":5,"href":"https:\/\/mybillbook.in\/blog\/wp-json\/wp\/v2\/pages\/7312\/revisions"}],"predecessor-version":[{"id":11067,"href":"https:\/\/mybillbook.in\/blog\/wp-json\/wp\/v2\/pages\/7312\/revisions\/11067"}],"up":[{"embeddable":true,"href":"https:\/\/mybillbook.in\/blog\/wp-json\/wp\/v2\/pages\/7471"}],"wp:attachment":[{"href":"https:\/\/mybillbook.in\/blog\/wp-json\/wp\/v2\/media?parent=7312"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}