---
title: "HSN Code for Muddhas of sarkanda, phool bahari jhadoo | HSN 96039000 GST Rate"
description: "Find HSN and GST Rates for 96039000 related to Muddhas of sarkanda, phool bahari jhadoo with BUSY Accounting - The reliable source for HSN and GST details in India."
canonical: "https://busy.in/hsn/hsn-96039000/"
---

# HSN Code 96039000: Muddhas of sarkanda, phool bahari jhadoo

- [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 |
| --- | --- | --- | --- | --- |
| Other (Muddhas made of sarkanda and phool bahari jhadoo) | 9% | 9% | 18% | 0% |

## Frequently asked questions

### What products are classified under HSN 96039000 ?

It includes Buttons: Other: Button of coconut shell or wood

### Can we claim ITC on inputs used to trade Muddhas of sarkanda, phool bahari jhadoo?

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 Muddhas of sarkanda, phool bahari jhadoo?

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.

### How should mixed supplies be billed when Muddhas of sarkanda, phool bahari jhadoo is sold with other items?

Use separate invoice lines per HSN and apply the correct rate per line (e.g., Varies for Muddhas of sarkanda, phool bahari jhadoo; Nil for exempt items if applicable).

### Any common misclassification issue with Muddhas of sarkanda, phool bahari jhadoo?

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 Muddhas of sarkanda, phool bahari jhadoo?

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.

## India's trade performance: HSN Code 96039000 (FY 2024-25)

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

- Exports: ₹106 Cr (+8.77% YoY) — 0.0029% of India's total exports
- Imports: ₹293 Cr (+18.77% YoY) — 0.0048% of India's total imports
- Trade balance: −₹187 Cr (Deficit); surplus rank #11276 of 12657 HSN codes
- Share of Sub-Chapter 9603: 11.12% of its exports; import side 35.26%
- Rank within Sub-Chapter 9603: #2 of 10 by export value; import-side #1

### Key metrics

- Export CAGR: 15.34% (FY 2018-19 to FY 2024-25, 7 fiscal years)
- National export rank: #2583 of 12657 HSN codes by export value (FY 2024-25)
- Peak growth year: +44.21% in FY 2021-22
- Contribution to Sub-Ch. 9603: 11.12% of its exports (FY 2024-25)

## India export-import trade statistics: HSN Code 96039000

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 | 45.15 | 0.0020% | — | 6.20% | 207.99 | 0.0058% | — | 36.56% | −162.84 | #3005 |
| FY 2019-20 | 52.31 | 0.0024% | +15.86% | 6.68% | 196.26 | 0.0059% | −5.64% | 37.17% | −143.95 | #2814 |
| FY 2020-21 | 51.14 | 0.0024% | −2.24% | 7.44% | 238.92 | 0.0082% | +21.74% | 38.12% | −187.78 | #2897 |
| FY 2021-22 | 73.75 | 0.0024% | +44.21% | 7.97% | 249.51 | 0.0055% | +4.43% | 33.91% | −175.76 | #2814 |
| FY 2022-23 | 87.65 | 0.0024% | +18.85% | 8.31% | 247.42 | 0.0043% | −0.84% | 30.55% | −159.77 | #2725 |
| FY 2023-24 | 97.75 | 0.0027% | +11.52% | 10.77% | 246.73 | 0.0044% | −0.28% | 31.74% | −148.98 | #2607 |
| FY 2024-25 | 106.32 | 0.0029% | +8.77% | 11.12% | 293.04 | 0.0048% | +18.77% | 35.26% | −186.72 | #2583 |

- CAGR (7-year): exports 15.34%/yr, imports 5.88%/yr (consistently Deficit)

## Key trade insights: HSN Code 96039000 export-import analysis

### Consistent export growth: 15.34% CAGR over 7 years

India's exports under HSN Code 96039000 have grown at a compound annual rate of 15.34% over 7 fiscal years, rising from ₹45.15 Crore in FY 2018-19 to ₹106.32 Crore in FY 2024-25.

### HSN Code 96039000 ranked #2583 among all 12657 HSN codes by export value

In FY 2024-25, HSN Code 96039000 ranks #2583 out of 12657 HSN codes by total export value. Within Sub-Chapter 9603, it ranks #2 of 10. By trade surplus, it ranks #11276 of 12657.

### FY 2021-22 was the strongest growth year for HSN Code 96039000 exports

The strongest single-year export movement for HSN Code 96039000 was recorded in FY 2021-22, when exports surged by 44.21% over the prior year.

### India records a trade deficit of ₹186.72 Crore in HSN Code 96039000 goods

In FY 2024-25, India's imports of ₹293.04 Cr exceeded exports of ₹106.32 Cr, resulting in a trade deficit of ₹186.72 Crore — ranking #11276 of 12657 by surplus magnitude.

### Import growth of 5.88% CAGR signals stable import dependency for Muddhas of sarkanda, phool bahari jhadoo

India's imports under HSN Code 96039000 have grown at 5.88% CAGR, reaching ₹293.04 Crore in FY 2024-25.

### HSN Code 96039000 contributes 11.12% of Sub-Chapter 9603 exports — ranked #2

Among the 10 HSN codes under Sub-Chapter 9603, HSN Code 96039000 ranks #2 by export value — accounting for 11.12% of the sub-chapter's total exports in FY 2024-25. On the import side, it holds 35.26% share (rank #1).

## 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 (this hsn code) | ₹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 |