--- title: "HSN Code for Sarkanda Muddhas, Twig Brooms/Brushes | HSN 96031000 GST Rate" description: "Find HSN and GST Rates for 96031000 related to Sarkanda Muddhas, Twig Brooms/Brushes with BUSY Accounting - The reliable source for HSN and GST details in India." canonical: "https://busy.in/hsn/hsn-96031000/" --- # HSN Code 96031000: Sarkanda Muddhas, Twig Brooms/Brushes - [Section 20: Guide to HSN Section 20](https://busy.in/hsn/section-20/) - [Chapter 96: Miscellaneous Manufactured Items](https://busy.in/hsn/chapter-96/) - [Sub-chapter 9603: Brooms, Brushes, Hand-operated sweepers](https://busy.in/hsn/sub-chapter-9603/) ## GST rates | Description | CGST | SGST | IGST | CESS | | --- | --- | --- | --- | --- | | Muddhas made of Sarkanda , Brooms and brushes, consisting of twigs or other vegetable materials, bound together, with or without handles | 0% | 0% | 0% | 0% | ## Frequently asked questions ### What products are classified under HSN 96031000 ? It includes Brush parts for machines ### Does packaging or labelling change the GST for Sarkanda Muddhas, Twig Brooms/Brushes? 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. ### Can we claim ITC on inputs used to trade Sarkanda Muddhas, Twig Brooms/Brushes? If your outward supply is taxable, eligible ITC is available subject to general restrictions. For exempt/Nil supplies, reverse credit per Rule 42. ### How should mixed supplies be billed when Sarkanda Muddhas, Twig Brooms/Brushes is sold with other items? 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). ### How much GST applies to Sarkanda Muddhas, Twig Brooms/Brushes? Under HSN 96031000, Sarkanda Muddhas, Twig Brooms/Brushes attracts Varies when sold in taxable form. Describe the exact form on the invoice. ### Do e‑way bill and e‑invoice apply for Sarkanda Muddhas, Twig Brooms/Brushes? 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. ### Any common misclassification issue with Sarkanda Muddhas, Twig Brooms/Brushes? Use the exact HSN and describe the form/grade. For multi‑line invoices, apply the rate per line to avoid wrong tax collection. ## India's trade performance: HSN Code 96031000 (FY 2024-25) Source: TradeStat EIDB, Ministry of Commerce & Industry. Values in ₹ Crore (FY 2018-19 to FY 2024-25). - Exports: ₹45 Cr (+10.13% YoY) — 0.0012% of India's total exports - Imports: ₹121 Cr (−10.15% YoY) — 0.0020% of India's total imports - Trade balance: −₹75 Cr (Deficit); surplus rank #10566 of 12657 HSN codes - Share of Sub-Chapter 9603: 4.75% of its exports; import side 14.51% - Rank within Sub-Chapter 9603: #4 of 10 by export value; import-side #3 ### Key metrics - Export CAGR: 9.80% (FY 2018-19 to FY 2024-25, 7 fiscal years) - National export rank: #3749 of 12657 HSN codes by export value (FY 2024-25) - Peak growth year: +68.07% in FY 2021-22 - Contribution to Sub-Ch. 9603: 4.75% of its exports (FY 2024-25) ## India export-import trade statistics: HSN Code 96031000 7-year export and import data, FY 2018-19 to FY 2024-25, in ₹ Crore. Source: Ministry of Commerce & Industry, TradeStat EIDB. | FY | Exports (₹ Cr) | Exp share | Exp YoY | Exp % of Sub-Ch. 9603 | Imports (₹ Cr) | Imp share | Imp YoY | Imp % of Sub-Ch. 9603 | Trade balance | Exp rank | | --- | --- | --- | --- | --- | --- | --- | --- | --- | --- | --- | | FY 2018-19 | 25.93 | 0.0011% | — | 3.56% | 35.19 | 0.0010% | — | 6.19% | −9.26 | #3760 | | FY 2019-20 | 21.21 | 0.0010% | −18.20% | 2.71% | 29.47 | 0.0009% | −16.25% | 5.58% | −8.26 | #4029 | | FY 2020-21 | 26.62 | 0.0012% | +25.51% | 3.87% | 109.75 | 0.0038% | +272.41% | 17.51% | −83.13 | #3820 | | FY 2021-22 | 44.74 | 0.0014% | +68.07% | 4.84% | 130.57 | 0.0029% | +18.97% | 17.74% | −85.83 | #3512 | | FY 2022-23 | 50.98 | 0.0014% | +13.95% | 4.84% | 189.85 | 0.0033% | +45.40% | 23.44% | −138.87 | #3449 | | FY 2023-24 | 41.27 | 0.0011% | −19.05% | 4.55% | 134.25 | 0.0024% | −29.29% | 17.27% | −92.98 | #3795 | | FY 2024-25 | 45.45 | 0.0012% | +10.13% | 4.75% | 120.62 | 0.0020% | −10.15% | 14.51% | −75.17 | #3749 | - CAGR (7-year): exports 9.80%/yr, imports 22.79%/yr (consistently Deficit) ## Key trade insights: HSN Code 96031000 export-import analysis ### Consistent export growth: 9.80% CAGR over 7 years India's exports under HSN Code 96031000 have grown at a compound annual rate of 9.80% over 7 fiscal years, rising from ₹25.93 Crore in FY 2018-19 to ₹45.45 Crore in FY 2024-25. ### HSN Code 96031000 ranked #3749 among all 12657 HSN codes by export value In FY 2024-25, HSN Code 96031000 ranks #3749 out of 12657 HSN codes by total export value. Within Sub-Chapter 9603, it ranks #4 of 10. By trade surplus, it ranks #10566 of 12657. ### FY 2021-22 was the strongest growth year for HSN Code 96031000 exports The strongest single-year export movement for HSN Code 96031000 was recorded in FY 2021-22, when exports surged by 68.07% over the prior year. ### India records a trade deficit of ₹75.17 Crore in HSN Code 96031000 goods In FY 2024-25, India's imports of ₹120.62 Cr exceeded exports of ₹45.45 Cr, resulting in a trade deficit of ₹75.17 Crore — ranking #10566 of 12657 by surplus magnitude. ### Import growth of 22.79% CAGR signals rising demand for Sarkanda Muddhas, Twig Brooms/Brushes India's imports under HSN Code 96031000 have grown at 22.79% CAGR, reaching ₹120.62 Crore in FY 2024-25. ### HSN Code 96031000 contributes 4.75% of Sub-Chapter 9603 exports — ranked #4 Among the 10 HSN codes under Sub-Chapter 9603, HSN Code 96031000 ranks #4 by export value — accounting for 4.75% of the sub-chapter's total exports in FY 2024-25. On the import side, it holds 14.51% share (rank #3). ## Related HSN Codes in Sub-Chapter 9603 Ranked by export value (FY 2024-25). | Rank | HSN Code | Exports (FY 2024-25) | | --- | --- | --- | | #1 | [HSN Code 96032100: Tooth Brushes](https://busy.in/hsn/hsn-96032100/) | ₹671 Cr | | #2 | [HSN Code 96039000: Muddhas of sarkanda, phool bahari jhadoo](https://busy.in/hsn/hsn-96039000/) | ₹106 Cr | | #3 | [HSN Code 96033010: Artist Brushes & Cosmetic Application](https://busy.in/hsn/hsn-96033010/) | ₹62 Cr | | #4 | HSN Code 96031000: Sarkanda Muddhas, Twig Brooms/Brushes (this hsn code) | ₹45 Cr | | #5 | [HSN Code 96035000: Brush parts for machines](https://busy.in/hsn/hsn-96035000/) | ₹30 Cr | | #6 | [HSN Code 96032900: Other Toilet Brushes](https://busy.in/hsn/hsn-96032900/) | ₹20 Cr | | #7 | [HSN Code 96033090: Other Brushes](https://busy.in/hsn/hsn-96033090/) | ₹13 Cr | | #8 | [HSN Code 96034020: Paint Pads/Rollers](https://busy.in/hsn/hsn-96034020/) | ₹4 Cr | | #9 | [HSN Code 96033020: Cosmetic Brushes](https://busy.in/hsn/hsn-96033020/) | ₹2 Cr | | #10 | [HSN Code 96034010: Fixed Support Overhead Travelling Cranes](https://busy.in/hsn/hsn-96034010/) | ₹2 Cr |