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9603 HSN Code: Brooms, Brushes, Hand-operated sweepers

HSN Sub Chapter 9603 represents Brooms, Brushes, Hand-operated sweepers under GST classification. This code helps businesses identify Brooms, Brushes, Hand-operated sweepers correctly for billing, taxation, and trade. With HSN Sub Chapter 9603, companies can avoid errors in invoices, simplify compliance, and enable hassle-free import/export of Brooms, Brushes, Hand-operated sweepers.

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New GST Rate for HSN Code 9603

GST Rate for Brooms, Brushes, Hand-operated sweepers under HSN Code 9603. Understand Current Tax Rates, Exemptions, and Legal Classifications to Ensure Accurate Billing and GST Filing.

Chapter No HSN Code HSN Description New GST Rate Old GST Rate
96 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) 5% 5%

Chapter: 96

Description: 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)

New GST Rate: 5% Old GST Rate: 5%

Tariff HSN Codes under HSN Sub Chapter 9603

Following Tariff HSN code falls under Brooms, Brushes, Hand-operated sweepers:

Tariff HSN Description
Muddhas made of Sarkanda , Brooms and brushes, consisting of twigs or other vegetable materials, bound together, with or without handles
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
Broomstocks [other than brooms consisting of twigs or other vegetable materials, bound together, with or without handles]
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
Artists' brushes, writing brushes and similar brushes for the application of cosmetics : Artist brushes
Artists' brushes, writing brushes and similar brushes for the application of cosmetics : Brushes for the application of cosmetics
Artists' brushes, writing brushes and similar brushes for the application of cosmetics : Other
Paint, distemper, varnish or similar brushes (other than brushes of sub-heading 9603 30); paint pads and rollers : Paint, distemper, varnish or similar brushes (other than brushes of sub-heading 9603 30);
Paint, distemper, varnish or similar brushes (other than brushes of sub-heading 9603 30); paint pads and rollers : Paint pads and rollers
Other brushes constituting parts of machines, appliances or vehicles
Other (Muddhas made of sarkanda and phool bahari jhadoo)

Muddhas made of Sarkanda , Brooms and brushes, consisting of twigs or other vegetable materials, bound together, with or without handles

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

Broomstocks [other than brooms consisting of twigs or other vegetable materials, bound together, with or without handles]

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

Artists' brushes, writing brushes and similar brushes for the application of cosmetics : Artist brushes

Artists' brushes, writing brushes and similar brushes for the application of cosmetics : Brushes for the application of cosmetics

Artists' brushes, writing brushes and similar brushes for the application of cosmetics : Other

Paint, distemper, varnish or similar brushes (other than brushes of sub-heading 9603 30); paint pads and rollers : Paint, distemper, varnish or similar brushes (other than brushes of sub-heading 9603 30);

Paint, distemper, varnish or similar brushes (other than brushes of sub-heading 9603 30); paint pads and rollers : Paint pads and rollers

Other brushes constituting parts of machines, appliances or vehicles

Other (Muddhas made of sarkanda and phool bahari jhadoo)

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Case Laws Related to Sub Chapter 9603

Order Number Description
M/S. Heavy Vehicles Factory (AAR (Authority For Advance Ruling), Tamil Nadu)
Ess Ess Kay Engineering Company Pvt Ltd. (AAAR (Appellate Authority For Advance Ruling), Punjab)
Manishaben Vipulbhai Sorathiya (AAR (Authority For Advance Ruling), Gujarat)
Arco Electro Technologies Pvt. Ltd. (AAR (Authority For Advance Ruling), Maharashtra)
Saro Enterprises (AAAR (Appellate Authority For Advance Ruling), Tamil Nadu)
Ekam, (Prop. Vinay Singh Rawat) (AAR (Authority For Advance Ruling), Rajasthan)
Aristoplast Products Pvt. Ltd. (AAR (Authority For Advance Ruling), Daman Diu And Dnh)
Cummins India Limited (AAR (Authority For Advance Ruling), Maharashtra)
Sunil Kumar Gehlot (AAR (Authority For Advance Ruling), Rajasthan)
Shradha Polymats (AAR (Authority For Advance Ruling), Maharashtra)
Daebu Automotive Seat India Private Limited (AAR (Authority For Advance Ruling), Tamil Nadu)

M/S. Heavy Vehicles Factory (AAR (Authority For Advance Ruling), Tamil Nadu)

Ess Ess Kay Engineering Company Pvt Ltd. (AAAR (Appellate Authority For Advance Ruling), Punjab)

Manishaben Vipulbhai Sorathiya (AAR (Authority For Advance Ruling), Gujarat)

Arco Electro Technologies Pvt. Ltd. (AAR (Authority For Advance Ruling), Maharashtra)

Saro Enterprises (AAAR (Appellate Authority For Advance Ruling), Tamil Nadu)

Ekam, (Prop. Vinay Singh Rawat) (AAR (Authority For Advance Ruling), Rajasthan)

Aristoplast Products Pvt. Ltd. (AAR (Authority For Advance Ruling), Daman Diu And Dnh)

Cummins India Limited (AAR (Authority For Advance Ruling), Maharashtra)

Sunil Kumar Gehlot (AAR (Authority For Advance Ruling), Rajasthan)

Shradha Polymats (AAR (Authority For Advance Ruling), Maharashtra)

Daebu Automotive Seat India Private Limited (AAR (Authority For Advance Ruling), Tamil Nadu)

FAQs for Sub Chapter 9603

What products are classified under HSN 9603

It includes Brooms, Brushes, Hand-operated sweepers

Can reverse charge ever apply to transactions involving Brooms, Brushes, Hand-operated sweepers?

Reverse charge in goods is notified only for specific categories. Most regular B2B sales of Brooms, Brushes, Hand-operated sweepers are forward charge. Check the current notifications for any special cases before deciding.

Can I claim ITC on inputs and services used for Brooms, Brushes, Hand-operated sweepers?

If your outward supply of Brooms, Brushes, Hand-operated sweepers is taxable, ITC is generally available (Sections 16–17) except blocked credits (e.g., personal use, motor vehicles in most cases). For exempt supplies, proportionate reversal is required under Rule 42/43.

Does MRP, weight or pack size change GST treatment for Brooms, Brushes, Hand-operated sweepers?

Some entries use MRP/weight‑based conditions for classification. Keep pack size, retail marking and brand status on records and invoice to support the chosen HSN.

How are warranty replacements of Brooms, Brushes, Hand-operated sweepers handled?

If replacement is without consideration under a pre‑agreed warranty, issue a delivery challan and reference the original invoice/contract. If consideration is charged, raise a tax invoice. Keep serial/lot details for traceability.

If I repair and return Brooms, Brushes, Hand-operated sweepers, how should I charge GST?

Repair/service is a service supply (SAC). Parts and materials used are goods and may be billed separately with HSN. Mention both lines clearly to avoid mixing service and goods values.

Important Disclaimer

The above does not constitute professional advice or a formal recommendation. We recommend consulting a professional tax consultant before acting on the information contained in this piece of content.

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