---
title: "HSN Code for Cosmetic Brushes | HSN 96033020 GST Rate"
description: "Find HSN and GST Rates for 96033020 related to Cosmetic Brushes with BUSY Accounting - The reliable source for HSN and GST details in India."
canonical: "https://busy.in/hsn/hsn-96033020/"
---

# HSN Code 96033020: Cosmetic 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 |
| --- | --- | --- | --- | --- |
| Artists' brushes, writing brushes and similar brushes for the application of cosmetics : Brushes for the application of cosmetics | 9% | 9% | 18% | 0% |

## Frequently asked questions

### What products are classified under HSN 96033020 ?

It includes Personal Travel Sets: Toilet, Sewing, Shoe or Clothes Cleaning

### Can we claim ITC on inputs used to trade Cosmetic 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 Cosmetic Brushes is sold with other items?

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

### Do e‑way bill and e‑invoice apply for Cosmetic 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 Cosmetic Brushes?

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

### How much GST applies to Cosmetic Brushes?

Under HSN 96033020, Cosmetic Brushes attracts Varies when sold in taxable form. Describe the exact form on the invoice.

## India's trade performance: HSN Code 96033020 (FY 2024-25)

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

- Exports: ₹2 Cr (−12.65% YoY) — 0.0001% of India's total exports
- Imports: ₹6 Cr (−42.74% YoY) — 0.0001% of India's total imports
- Trade balance: −₹4 Cr (Deficit); surplus rank #8530 of 12657 HSN codes
- Share of Sub-Chapter 9603: 0.23% of its exports; import side 0.78%
- Rank within Sub-Chapter 9603: #9 of 10 by export value; import-side #8

### Key metrics

- Export CAGR: -1.16% (FY 2018-19 to FY 2024-25, 7 fiscal years)
- National export rank: #7504 of 12657 HSN codes by export value (FY 2024-25)
- Peak growth year: +248.10% in FY 2019-20
- Contribution to Sub-Ch. 9603: 0.23% of its exports (FY 2024-25)

## India export-import trade statistics: HSN Code 96033020

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 | 2.37 | 0.0001% | — | 0.33% | 7.87 | 0.0002% | — | 1.38% | −5.50 | #6766 |
| FY 2019-20 | 8.25 | 0.0004% | +248.10% | 1.05% | 7.00 | 0.0002% | −11.05% | 1.33% | +1.25 | #5249 |
| FY 2020-21 | 7.74 | 0.0004% | −6.18% | 1.13% | 6.80 | 0.0002% | −2.86% | 1.08% | +0.94 | #5389 |
| FY 2021-22 | 2.71 | 0.0001% | −64.99% | 0.29% | 15.12 | 0.0003% | +122.35% | 2.05% | −12.41 | #7003 |
| FY 2022-23 | 2.20 | 0.0001% | −18.82% | 0.21% | 8.12 | 0.0001% | −46.30% | 1.00% | −5.92 | #7340 |
| FY 2023-24 | 2.53 | 0.0001% | +15.00% | 0.28% | 11.30 | 0.0002% | +39.16% | 1.45% | −8.77 | #7324 |
| FY 2024-25 | 2.21 | 0.0001% | −12.65% | 0.23% | 6.47 | 0.0001% | −42.74% | 0.78% | −4.26 | #7504 |

- CAGR (7-year): exports -1.16%/yr, imports -3.21%/yr (consistently Deficit)

## Key trade insights: HSN Code 96033020 export-import analysis

### Export decline: -1.16% CAGR over 7 years

India's exports under HSN Code 96033020 have declined at a compound annual rate of -1.16% over 7 fiscal years, falling from ₹2.37 Crore in FY 2018-19 to ₹2.21 Crore in FY 2024-25.

### HSN Code 96033020 ranked #7504 among all 12657 HSN codes by export value

In FY 2024-25, HSN Code 96033020 ranks #7504 out of 12657 HSN codes by total export value. Within Sub-Chapter 9603, it ranks #9 of 10. By trade surplus, it ranks #8530 of 12657.

### FY 2019-20 was the strongest growth year for HSN Code 96033020 exports

The strongest single-year export movement for HSN Code 96033020 was recorded in FY 2019-20, when exports surged by 248.10% over the prior year.

### India records a trade deficit of ₹4.26 Crore in HSN Code 96033020 goods

In FY 2024-25, India's imports of ₹6.47 Cr exceeded exports of ₹2.21 Cr, resulting in a trade deficit of ₹4.26 Crore — ranking #8530 of 12657 by surplus magnitude.

### Import growth of -3.21% CAGR signals stable import dependency for Cosmetic Brushes

India's imports under HSN Code 96033020 have grown at -3.21% CAGR, reaching ₹6.47 Crore in FY 2024-25.

### HSN Code 96033020 contributes 0.23% of Sub-Chapter 9603 exports — ranked #9

Among the 10 HSN codes under Sub-Chapter 9603, HSN Code 96033020 ranks #9 by export value — accounting for 0.23% of the sub-chapter's total exports in FY 2024-25. On the import side, it holds 0.78% share (rank #8).

## 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](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 (this hsn code) | ₹2 Cr |
| #10 | [HSN Code 96034010: Fixed Support Overhead Travelling Cranes](https://busy.in/hsn/hsn-96034010/) | ₹2 Cr |