---
title: "HSN Code for Other Toilet Brushes | HSN 96032900 GST Rate"
description: "Find HSN and GST Rates for 96032900 related to Other Toilet Brushes with BUSY Accounting - The reliable source for HSN and GST details in India."
canonical: "https://busy.in/hsn/hsn-96032900/"
---

# HSN Code 96032900: Other Toilet 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 |
| --- | --- | --- | --- | --- |
| Broomstocks [other than brooms consisting of twigs or other vegetable materials, bound together, with or without handles] | 2.5% | 2.5% | 5% | 0% |
| 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 | 9% | 9% | 18% | 0% |

## Frequently asked questions

### What products are classified under HSN 96032900 ?

It includes Muddhas of sarkanda, phool bahari jhadoo

### How much GST applies to Other Toilet Brushes?

Under HSN 96032900, Other Toilet Brushes attracts Varies when sold in taxable form. Describe the exact form on the invoice.

### Does packaging or labelling change the GST for Other Toilet 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 Other Toilet Brushes is sold with other items?

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

### Can we claim ITC on inputs used to trade Other Toilet Brushes?

If your outward supply is taxable, eligible ITC is available subject to general restrictions. For exempt/Nil supplies, reverse credit per Rule 42.

### Do e‑way bill and e‑invoice apply for Other Toilet 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 Other Toilet 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 96032900 (FY 2024-25)

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

- Exports: ₹20 Cr (+20.27% YoY) — 0.0005% of India's total exports
- Imports: ₹162 Cr (−0.17% YoY) — 0.0027% of India's total imports
- Trade balance: −₹143 Cr (Deficit); surplus rank #11063 of 12657 HSN codes
- Share of Sub-Chapter 9603: 2.07% of its exports; import side 19.53%
- Rank within Sub-Chapter 9603: #6 of 10 by export value; import-side #2

### Key metrics

- Export CAGR: -0.43% (FY 2018-19 to FY 2024-25, 7 fiscal years)
- National export rank: #4894 of 12657 HSN codes by export value (FY 2024-25)
- Peak growth year: +102.98% in FY 2021-22
- Contribution to Sub-Ch. 9603: 2.07% of its exports (FY 2024-25)

## India export-import trade statistics: HSN Code 96032900

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 | 20.28 | 0.0009% | — | 2.79% | 58.14 | 0.0016% | — | 10.22% | −37.86 | #4091 |
| FY 2019-20 | 16.59 | 0.0008% | −18.20% | 2.12% | 58.20 | 0.0017% | +0.10% | 11.02% | −41.61 | #4369 |
| FY 2020-21 | 9.74 | 0.0005% | −41.29% | 1.42% | 69.26 | 0.0024% | +19.00% | 11.05% | −59.52 | #5120 |
| FY 2021-22 | 19.77 | 0.0006% | +102.98% | 2.14% | 80.86 | 0.0018% | +16.75% | 10.99% | −61.09 | #4621 |
| FY 2022-23 | 20.74 | 0.0006% | +4.91% | 1.97% | 118.88 | 0.0021% | +47.02% | 14.68% | −98.14 | #4620 |
| FY 2023-24 | 16.43 | 0.0005% | −20.78% | 1.81% | 162.59 | 0.0029% | +36.77% | 20.92% | −146.16 | #5042 |
| FY 2024-25 | 19.76 | 0.0005% | +20.27% | 2.07% | 162.32 | 0.0027% | −0.17% | 19.53% | −142.56 | #4894 |

- CAGR (7-year): exports -0.43%/yr, imports 18.66%/yr (consistently Deficit)

## Key trade insights: HSN Code 96032900 export-import analysis

### Export decline: -0.43% CAGR over 7 years

India's exports under HSN Code 96032900 have declined at a compound annual rate of -0.43% over 7 fiscal years, falling from ₹20.28 Crore in FY 2018-19 to ₹19.76 Crore in FY 2024-25.

### HSN Code 96032900 ranked #4894 among all 12657 HSN codes by export value

In FY 2024-25, HSN Code 96032900 ranks #4894 out of 12657 HSN codes by total export value. Within Sub-Chapter 9603, it ranks #6 of 10. By trade surplus, it ranks #11063 of 12657.

### FY 2021-22 was the strongest growth year for HSN Code 96032900 exports

The strongest single-year export movement for HSN Code 96032900 was recorded in FY 2021-22, when exports surged by 102.98% over the prior year.

### India records a trade deficit of ₹142.56 Crore in HSN Code 96032900 goods

In FY 2024-25, India's imports of ₹162.32 Cr exceeded exports of ₹19.76 Cr, resulting in a trade deficit of ₹142.56 Crore — ranking #11063 of 12657 by surplus magnitude.

### Import growth of 18.66% CAGR signals rising demand for Other Toilet Brushes

India's imports under HSN Code 96032900 have grown at 18.66% CAGR, reaching ₹162.32 Crore in FY 2024-25.

### HSN Code 96032900 contributes 2.07% of Sub-Chapter 9603 exports — ranked #6

Among the 10 HSN codes under Sub-Chapter 9603, HSN Code 96032900 ranks #6 by export value — accounting for 2.07% of the sub-chapter's total exports in FY 2024-25. On the import side, it holds 19.53% share (rank #2).

## 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](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 (this hsn code) | ₹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 |