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.
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Brush 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 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.
