Broom HSN Code: Classification for Industrial and Household Brooms
Brooms are basic cleaning tools used in homes, offices, shops and industrial units. They may be made from natural grass, coconut fibre, plastic fibres or other synthetic materials. Under GST, brooms are classified under specific HSN codes so that tax treatment for household and industrial brooms remains uniform.
Correct HSN selection becomes important when you sell different types of brooms, such as long handle floor brooms, plastic brooms, soft brooms for indoor use and industrial brooms for heavy cleaning.
HSN Code and GST Rate for Brooms
| Product Name | HSN Code | GST Rate | Product Description |
|---|---|---|---|
| Industrial broom | 96031000 | 18% | Heavy duty brooms used in factories, warehouses and outdoor industrial cleaning. |
| Household broom | 96031000 | 5% | Common household brooms made from grass or natural fibres for floor cleaning. |
| Plastic broom | 96039000 | 18% | Brooms with plastic bristles and handles used for domestic and commercial cleaning. |
(Rates are indicative and can depend on value and specific notification conditions.)
What is the HSN Code for Brooms?
Most brooms fall under HSN heading 9603. This heading covers brooms, brushes and similar cleaning tools. Standard household brooms and many industrial brooms are usually classified under 96031000.
If the broom is clearly of plastic and closer in nature to a brush, it may be placed under a related sub heading of 9603, but it still remains in the same broad group for cleaning equipment.
How Industrial and Household Brooms Are Classified under HSN?
Industrial and household brooms differ mainly in usage area and build quality but both are normally treated as brooms in HSN classification.
- Household brooms made from straw, grass or natural fibres are treated as simple brooms for domestic cleaning.
- Industrial brooms may be larger, with stronger handles or thicker fibres, yet are still grouped as brooms as long as they remain manual cleaning tools.
The main classification change happens when the product becomes a mechanical or motorised cleaning device, which then moves to different headings.
The HSN Code for Plastic Brooms
Plastic brooms may be classified under a similar broom heading but with a different sub code, often reflecting the material or design. These brooms have plastic bristles and handles, and are used in both homes and workplaces.
When describing plastic brooms on invoices, it helps to clearly mention “plastic broom” or “plastic fibre broom” so that the tax officer can see why you have selected a particular HSN sub heading.
GST on Broom Products
Under GST, household brooms made from certain natural materials may enjoy a lower rate slab, often around 5% where notified. Plastic brooms and industrial brooms usually attract the standard rate of 18%.
To avoid disputes, businesses should:
- Check whether the broom they sell falls under any lower rate notification.
- Apply the lower or higher GST rate as per that notification.
- Maintain clear product descriptions and stock codes in their accounting system.
I am a Chartered Accountant with 5 years of experience specializing in GST, income tax, and HSN code classification. I help businesses with GST compliance, tax planning, and financial advisory, ensuring they meet regulatory requirements while optimizing their tax strategies. I aim to simplify GST filings, income tax laws, and HSN code classifications, helping professionals and business owners stay informed and compliant.
Frequently Asked Questions
-
What is the HSN code for industrial brooms?
Industrial brooms used for cleaning factory floors and outdoor areas are generally classified under heading 96031000 along with other broom products.
-
Are plastic brooms classified separately from regular brooms under HSN?
Plastic brooms may use a different sub heading within the same broom group, especially when the product is clearly of plastic material, but they remain in the same broad HSN chapter for brooms and brushes.
-
How does GST apply to broom products?
Household brooms of natural materials may be taxed at a concessional rate such as 5%, while plastic and heavy duty brooms usually fall under the standard rate of 18%.
-
Can brooms of different materials have different HSN codes?
Yes, the material and construction can change the exact sub heading, especially for plastic or special design brooms, though they remain under the broom and brush chapter.
-
How are brooms used for specific purposes categorized?
Brooms used in households, offices and many industrial settings are usually grouped together, but if a broom becomes part of a machine or special equipment, it may move to a different HSN code.