Brush HSN Code: Classification for Cleaning and Industrial Brushes
Brushes are used in homes, offices and industries for cleaning, polishing, painting and many other jobs. They come in many forms like floor brushes, bottle brushes, wire brushes and industrial machine brushes.
For GST, all these types have to be classified under the right brush HSN code so that tax rate and reporting stay correct.
Brush HSN Code and GST Rate Table
| Product name | HSN code | GST rate* | Product description |
|---|---|---|---|
| Cleaning brush | 960390 | 18% | Hand brush used for household or general cleaning purposes. |
| Industrial brush | 960390 | 18% | Brush designed for machines, conveyor systems or industrial cleaning jobs. |
| Plastic handle brush | 960390 | 18% | Brush with plastic body and bristles for domestic or office cleaning. |
| Wire brush | 960390 | 18% | Brush with wire bristles used for rust removal, polishing or surface cleaning. |
What is the HSN Code for Brushes?
Most cleaning and industrial brushes are classified under the chapter that covers brooms, brushes and similar articles.
This heading is used for:
- Household cleaning brushes for floors, surfaces and utensils
- Brushes used in offices, shops and hotels
- Brushes not fixed to machines in a way that changes their character
When raising GST invoices, businesses should use the correct brush HSN code so that the product is clearly identified as a brush article.
How Cleaning Brushes Are Classified under HSN?
Cleaning brushes for household use are commonly made of plastic, wood or metal with bristles of plastic, nylon or natural fibres. For HSN classification:
- The main purpose is cleaning, not decoration.
- The brush is held in the hand or fitted on a simple handle or stick.
- The shape and construction is clearly that of a brush.
These cleaning brushes are grouped under the same brush HSN heading. Size or colour does not normally change the HSN code.
The HSN Code for Industrial Brushes
Industrial brushes are used in factories, workshops and production lines. Examples include:
- Brushes fitted on conveyor systems for cleaning products
- Wire brushes for surface preparation before painting or welding
- Special brushes for machines and equipment
Even though they are used in industry, they are still brushes and often remain under the same brush HSN heading, unless they become a part of a more complex machine assembly which is classified elsewhere.
GST on Brush Products
GST on brushes is charged at the standard rate for brush articles, which is usually 18%. Key points:
- GST is levied on the transaction value of the brush.
- ITC can be claimed by businesses that use brushes for taxable supplies or further sale.
- Separate GST treatment may apply if brushes are supplied as part of a taxable works contract or composite supply.
Proper classification as per the brush HSN code avoids confusion in audits and assessments.
I’m CA Mohammad Abid Khan, a Chartered Accountant based in Varanasi with 10 years of experience. I specialize in GST and Income Tax, helping individuals and businesses stay compliant and optimize their taxes. I hold B.Com and M.Com degrees and enjoy simplifying finance through practical, easy-to-understand content.
Frequently Asked Questions
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What is the HSN code for cleaning brushes?
The HSN code for most general cleaning brushes falls under the brush heading, commonly 960390, which covers many types of brushes.
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Are industrial brushes classified separately under HSN?
Industrial brushes are usually classified under the same brush heading as cleaning brushes. Only when the brush is permanently built into a machine and treated as a machine part can another HSN apply.
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How does GST apply to brush products?
Brush products are generally taxed at 18% GST. The same rate applies to most cleaning and industrial brushes unless there is a specific notification to the contrary.
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Can brushes for different industries (for example, cleaning and industrial) have different HSN codes?
Normally no. As long as the product is a brush, it stays under the brush HSN heading. Only when the brush becomes part of a larger machine or equipment, the HSN may change to a machinery heading.
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Are different types of brush materials (for example, plastic and metal) categorized separately?
Different materials do not usually change the HSN. Plastic, metal or wooden brushes are all grouped under the same brush code, but the material can be described in the invoice for clarity.