What products are classified under HSN 96031000 ?
It includes Brush parts for machines
HSN Code 96031000 represents Sarkanda Muddhas, Twig Brooms/Brushes under GST classification. This code helps businesses identify Sarkanda Muddhas, Twig Brooms/Brushes correctly for billing, taxation, and trade. With HSN Code 96031000, companies can avoid errors in invoices, simplify compliance, and enable hassle-free import/export of Sarkanda Muddhas, Twig Brooms/Brushes.
HSN Code 96031000 relates to the following description:
| Chapter Number | Chapter Name | Sub Chapter Number | Sub Chapter Name | Description of Goods | CGST (%) |
SGST (%) |
IGST (%) |
CESS (%) |
|---|---|---|---|---|---|---|---|---|
| 96 | Miscellaneous manufactured articles | 9603 | Brooms, brushes (including brushes constituting parts of machines, appliances or vehicles), handoperated mechanical floor sweepers, not motorised, mops and feather dusters; prepared knots and tufts for broom or brush making; paint pads and rollers; squeegees (other than roller squeegees) | Muddhas made of Sarkanda , Brooms and brushes, consisting of twigs or other vegetable materials, bound together, with or without handles | 0% | 0% | 0% | 0% |
Description of goods
Muddhas made of Sarkanda , Brooms and brushes, consisting of twigs or other vegetable materials, bound together, with or without handles
Chapter
96 – Miscellaneous manufactured articles
Sub Chapter
9603 – Brooms, brushes (including brushes constituting parts of machines, appliances or vehicles), handoperated mechanical floor sweepers, not motorised, mops and feather dusters; prepared knots and tufts for broom or brush making; paint pads and rollers; squeegees (other than roller squeegees)
Sarkanda Muddhas, Twig Brooms/Brushes does not include products with the following descriptions:
| HSN Code | Description |
|---|---|
| Tooth brushes, shaving brushes, hair brushes, nail brushes, eyelash brushes and other toilet brushes for use on the person, including such brushes constituting parts of appliances : Tooth brushes including dental-plate brushes | |
| Broomstocks [other than brooms consisting of twigs or other vegetable materials, bound together, with or without handles] | |
| Tooth brushes, shaving brushes, hair brushes, nail brushes, eyelash brushes and other toilet brushes for use on the person, including such brushes constituting parts of appliances : Other | |
| Artists' brushes, writing brushes and similar brushes for the application of cosmetics : Artist brushes | |
| Artists' brushes, writing brushes and similar brushes for the application of cosmetics : Brushes for the application of cosmetics | |
| Artists' brushes, writing brushes and similar brushes for the application of cosmetics : Other | |
| Paint, distemper, varnish or similar brushes (other than brushes of sub-heading 9603 30); paint pads and rollers : Paint, distemper, varnish or similar brushes (other than brushes of sub-heading 9603 30); | |
| Paint, distemper, varnish or similar brushes (other than brushes of sub-heading 9603 30); paint pads and rollers : Paint pads and rollers | |
| Other brushes constituting parts of machines, appliances or vehicles | |
| Other (Muddhas made of sarkanda and phool bahari jhadoo) |
Tooth brushes, shaving brushes, hair brushes, nail brushes, eyelash brushes and other toilet brushes for use on the person, including such brushes constituting parts of appliances : Tooth brushes including dental-plate brushes
Broomstocks [other than brooms consisting of twigs or other vegetable materials, bound together, with or without handles]
Tooth brushes, shaving brushes, hair brushes, nail brushes, eyelash brushes and other toilet brushes for use on the person, including such brushes constituting parts of appliances : Other
Artists' brushes, writing brushes and similar brushes for the application of cosmetics : Artist brushes
Artists' brushes, writing brushes and similar brushes for the application of cosmetics : Brushes for the application of cosmetics
Artists' brushes, writing brushes and similar brushes for the application of cosmetics : Other
Paint, distemper, varnish or similar brushes (other than brushes of sub-heading 9603 30); paint pads and rollers : Paint, distemper, varnish or similar brushes (other than brushes of sub-heading 9603 30);
Paint, distemper, varnish or similar brushes (other than brushes of sub-heading 9603 30); paint pads and rollers : Paint pads and rollers
Other brushes constituting parts of machines, appliances or vehicles
Other (Muddhas made of sarkanda and phool bahari jhadoo)
| Order Number | Description |
|---|---|
| Aristoplast Products Pvt. Ltd. (AAR (Authority For Advance Ruling), Daman Diu And Dnh) |
Aristoplast Products Pvt. Ltd. (AAR (Authority For Advance Ruling), Daman Diu And Dnh)
It includes Brush parts for machines
For food/agri items, GST can be 5% when not fresh/chilled and sold as pre‑packaged & labelled; otherwise often Nil. For non‑food items, rates depend on the specific sub‑heading.
If your outward supply is taxable, eligible ITC is available subject to general restrictions. For exempt/Nil supplies, reverse credit per Rule 42.
Use separate invoice lines per HSN and apply the correct rate per line (e.g., Varies for Sarkanda Muddhas, Twig Brooms/Brushes; Nil for exempt items if applicable).
Under HSN 96031000, Sarkanda Muddhas, Twig Brooms/Brushes attracts Varies when sold in taxable form. Describe the exact form on the invoice.
e‑Way bill is needed above ₹50,000 consignment value (subject to exemptions). e‑Invoicing is turnover‑based (presently AATO > ₹5 crore) for B2B supplies.
Use the exact HSN and describe the form/grade. For multi‑line invoices, apply the rate per line to avoid wrong tax collection.
The above does not constitute professional advice or a formal recommendation. We recommend consulting a professional tax consultant before acting on the information contained in this piece of content.