Description of Goods
Other (Muddhas made of sarkanda and phool bahari jhadoo)
Chapter
96 - Miscellaneous manufactured articles
Sub Chapter
9603 - Brooms, brushes (including brushes constituting parts of machines, appliances or vehicles), handoperated mechanical floor sweepers, not motorised, mops and feather dusters; prepared knots and tufts for broom or brush making; paint pads and rollers; squeegees (other than roller squeegees)
CGST
0% or 2.5% or 9%
SGST
0% or 2.5% or 9%
IGST
0% or 5% or 18%
CESS
0%
Exempt for sarkanda muddhas and brooms of twigs or other vegetable material (such as phool bahari jhadoo); 5% for other brooms; 18% for mops, sweepers and other goods.