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.
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Broom HSN Code Classification and GST Rates
Here are some commonly used HSN codes and GST rates for this category
Section Classification
| Section Field | Section Value |
|---|---|
| Section No | 20 |
| Section Title | Guide to HSN Section 20 |
| Section Description | MISCELLANEOUS MANUFACTURED ARTICLES |
Section Field
Section Value
Section Field
Section Value
Section Field
Section Value
Chapter Classification
| Chapter Field | Chapter Value |
|---|---|
| Chapter No | 96 |
| Chapter Title | Miscellaneous Manufactured Items |
| Chapter Description | Miscellaneous manufactured articles |
Chapter Field
Chapter Value
Chapter Field
Chapter Value
Chapter Field
Chapter Value
4 Digit HSN Code Classification
8 Digit HSN Code Classification
| HSN Code | HSN Code Title | GST Rate |
|---|---|---|
| 96031000 | Sarkanda Muddhas, Twig Brooms/Brushes | 0% |
| 96032100 | Tooth Brushes | 18% |
| 96032900 | Other Toilet Brushes | 5% |
| 96033010 | Artist Brushes & Cosmetic Application | 18% |
| 96033020 | Cosmetic Brushes | 18% |
| 96033090 | Other Brushes | 18% |
| 96034010 | Fixed Support Overhead Travelling Cranes | 18% |
| 96034020 | Paint Pads/Rollers | 18% |
| 96035000 | Brush parts for machines | 18% |
| 96039000 | Muddhas of sarkanda, phool bahari jhadoo | 18% |
* GST rates may vary based on the latest GST notifications
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.
