---
title: "HSN Code for Tooth Brushes | HSN 96032100 GST Rate"
description: "Find HSN and GST Rates for 96032100 related to Tooth Brushes with BUSY Accounting - The reliable source for HSN and GST details in India."
canonical: "https://busy.in/hsn/hsn-96032100/"
---

# HSN Code 96032100: Tooth 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 |
| --- | --- | --- | --- | --- |
| 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 | 9% | 9% | 18% | 0% |

## Frequently asked questions

### What products are classified under HSN 96032100 ?

It includes Hand Sieves And Hand Riddles

### Any common misclassification issue with Tooth Brushes?

Use the exact HSN and describe the form/grade. For multi‑line invoices, apply the rate per line to avoid wrong tax collection.

### Does packaging or labelling change the GST for Tooth 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.

### How should mixed supplies be billed when Tooth Brushes is sold with other items?

Use separate invoice lines per HSN and apply the correct rate per line (e.g., Varies for Tooth Brushes; Nil for exempt items if applicable).

### Can we claim ITC on inputs used to trade Tooth 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 much GST applies to Tooth Brushes?

Under HSN 96032100, Tooth Brushes attracts Varies when sold in taxable form. Describe the exact form on the invoice.

## India's trade performance: HSN Code 96032100 (FY 2024-25)

Source: TradeStat EIDB, Ministry of Commerce & Industry. Values in ₹ Crore (FY 2018-19 to FY 2024-25).

- Exports: ₹671 Cr (+2.25% YoY) — 0.0182% of India's total exports
- Imports: ₹92 Cr (+15.95% YoY) — 0.0015% of India's total imports
- Trade balance: ₹579 Cr (Surplus); surplus rank #555 of 12657 HSN codes
- Share of Sub-Chapter 9603: 70.15% of its exports; import side 11.05%
- Rank within Sub-Chapter 9603: #1 of 10 by export value; import-side #5

### Key metrics

- Export CAGR: 3.01% (FY 2018-19 to FY 2024-25, 7 fiscal years)
- National export rank: #766 of 12657 HSN codes by export value (FY 2024-25)
- Peak growth year: +31.75% in FY 2021-22
- Contribution to Sub-Ch. 9603: 70.15% of its exports (FY 2024-25)

## India export-import trade statistics: HSN Code 96032100

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 | 561.47 | 0.0246% | — | 77.11% | 140.42 | 0.0039% | — | 24.69% | +421.05 | #582 |
| FY 2019-20 | 612.14 | 0.0278% | +9.02% | 78.21% | 122.39 | 0.0037% | −12.84% | 23.18% | +489.75 | #537 |
| FY 2020-21 | 520.72 | 0.0242% | −14.93% | 75.77% | 114.10 | 0.0039% | −6.77% | 18.20% | +406.62 | #659 |
| FY 2021-22 | 686.03 | 0.0219% | +31.75% | 74.15% | 121.61 | 0.0027% | +6.58% | 16.53% | +564.42 | #645 |
| FY 2022-23 | 801.28 | 0.0221% | +16.80% | 76.01% | 97.36 | 0.0017% | −19.94% | 12.02% | +703.92 | #610 |
| FY 2023-24 | 656.02 | 0.0181% | −18.13% | 72.25% | 79.19 | 0.0014% | −18.66% | 10.19% | +576.83 | #747 |
| FY 2024-25 | 670.79 | 0.0182% | +2.25% | 70.15% | 91.82 | 0.0015% | +15.95% | 11.05% | +578.97 | #766 |

- CAGR (7-year): exports 3.01%/yr, imports -6.84%/yr (consistently Surplus)

## Key trade insights: HSN Code 96032100 export-import analysis

### Consistent export growth: 3.01% CAGR over 7 years

India's exports under HSN Code 96032100 have grown at a compound annual rate of 3.01% over 7 fiscal years, rising from ₹561.47 Crore in FY 2018-19 to ₹670.79 Crore in FY 2024-25.

### HSN Code 96032100 ranked #766 among all 12657 HSN codes by export value

In FY 2024-25, HSN Code 96032100 ranks #766 out of 12657 HSN codes by total export value. Within Sub-Chapter 9603, it ranks #1 of 10. By trade surplus, it ranks #555 of 12657.

### FY 2021-22 was the strongest growth year for HSN Code 96032100 exports

The strongest single-year export movement for HSN Code 96032100 was recorded in FY 2021-22, when exports surged by 31.75% over the prior year.

### India maintains a trade surplus of ₹578.97 Crore in HSN Code 96032100 goods

In FY 2024-25, India's exports of ₹670.79 Cr exceeded imports of ₹91.82 Cr, resulting in a trade surplus of ₹578.97 Crore — ranking #555 of 12657 by surplus magnitude.

### Import growth of -6.84% CAGR signals stable import dependency for Tooth Brushes

India's imports under HSN Code 96032100 have grown at -6.84% CAGR, reaching ₹91.82 Crore in FY 2024-25.

### HSN Code 96032100 contributes 70.15% of Sub-Chapter 9603 exports — ranked #1

Among the 10 HSN codes under Sub-Chapter 9603, HSN Code 96032100 ranks #1 by export value — accounting for 70.15% of the sub-chapter's total exports in FY 2024-25. On the import side, it holds 11.05% share (rank #5).

## 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 (this hsn code) | ₹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](https://busy.in/hsn/hsn-96031000/) | ₹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 |