---
title: "9603 HSN Code | HSN Code for Brooms, Brushes, Hand-operated sweepers in India"
description: "Know more about 9603 HSN Code with BUSY Accounting - HSN Tariff, GST Rates and case laws related to chapter 9603 covering Brooms, Brushes, Hand-operated sweepers."
canonical: "https://busy.in/hsn/sub-chapter-9603/"
---

# HSN Sub-chapter 9603: Brooms, Brushes, Hand-operated sweepers

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)

Part of [Chapter 96: Miscellaneous Manufactured Items](https://busy.in/hsn/chapter-96/).

- Current GST rate: 5%
- Earlier GST rate: 5%

## HSN codes

| Code | Title |
| --- | --- |
| 96031000 | [Sarkanda Muddhas, Twig Brooms/Brushes](https://busy.in/hsn/hsn-96031000/) |
| 96032100 | [Tooth Brushes](https://busy.in/hsn/hsn-96032100/) |
| 96032900 | [Other Toilet Brushes](https://busy.in/hsn/hsn-96032900/) |
| 96033010 | [Artist Brushes & Cosmetic Application](https://busy.in/hsn/hsn-96033010/) |
| 96033020 | [Cosmetic Brushes](https://busy.in/hsn/hsn-96033020/) |
| 96033090 | [Other Brushes](https://busy.in/hsn/hsn-96033090/) |
| 96034010 | [Fixed Support Overhead Travelling Cranes](https://busy.in/hsn/hsn-96034010/) |
| 96034020 | [Paint Pads/Rollers](https://busy.in/hsn/hsn-96034020/) |
| 96035000 | [Brush parts for machines](https://busy.in/hsn/hsn-96035000/) |
| 96039000 | [Muddhas of sarkanda, phool bahari jhadoo](https://busy.in/hsn/hsn-96039000/) |

## Frequently asked questions

### 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.

## India's trade performance: HSN Sub-Chapter 9603 (FY 2024-25)

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

- Exports: ₹956 Cr (+5.32% YoY) — 0.0258% of India's total exports
- Imports: ₹831 Cr (+6.92% YoY) — 0.0136% of India's total imports
- Trade balance: ₹125 Cr (Surplus); surplus rank #372 of 1233 sub-chapters
- Share of Chapter 96: 15.42% of its exports; import side 14.64%
- Rank within Chapter 96: #3 of 20 by export value; import-side #1

### Key metrics

- Export CAGR: 4.65% (FY 2018-19 to FY 2024-25, 7 fiscal years)
- National export rank: #398 of 1233 sub-chapters by export value (FY 2024-25)
- Peak growth year: +34.63% in FY 2021-22
- Contribution to Ch. 96: 15.42% of its exports (FY 2024-25)

## India export-import trade statistics: HSN Sub-Chapter 9603

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 Ch. 96 | Imports (₹ Cr) | Imp share | Imp YoY | Imp % of Ch. 96 | Trade balance | Exp rank |
| --- | --- | --- | --- | --- | --- | --- | --- | --- | --- | --- |
| FY 2018-19 | 728.12 | 0.0317% | — | 16.84% | 568.84 | 0.0158% | — | 12.54% | +159.28 | #354 |
| FY 2019-20 | 782.71 | 0.0354% | +7.50% | 17.74% | 528.03 | 0.0157% | −7.17% | 12.37% | +254.68 | #328 |
| FY 2020-21 | 687.20 | 0.0319% | −12.20% | 17.73% | 626.79 | 0.0215% | +18.70% | 14.44% | +60.41 | #370 |
| FY 2021-22 | 925.21 | 0.0295% | +34.63% | 18.16% | 735.84 | 0.0161% | +17.40% | 13.91% | +189.37 | #374 |
| FY 2022-23 | 1,054.23 | 0.0291% | +13.94% | 17.24% | 809.93 | 0.0141% | +10.07% | 13.29% | +244.30 | #370 |
| FY 2023-24 | 907.98 | 0.0251% | −13.87% | 15.16% | 777.33 | 0.0138% | −4.03% | 12.69% | +130.65 | #393 |
| FY 2024-25 | 956.28 | 0.0258% | +5.32% | 15.42% | 831.10 | 0.0136% | +6.92% | 14.64% | +125.18 | #398 |

- CAGR (7-year): exports 4.65%/yr, imports 6.52%/yr (consistently Surplus)

## Key trade insights: HSN Sub-Chapter 9603 export-import analysis

### Consistent export growth: 4.65% CAGR over 7 years

India's exports under HSN Sub-Chapter 9603 have grown at a compound annual rate of 4.65% over 7 fiscal years, rising from ₹728.12 Crore in FY 2018-19 to ₹956.28 Crore in FY 2024-25.

### HSN Sub-Chapter 9603 ranked #398 among all 1233 sub-chapters by export value

In FY 2024-25, HSN Sub-Chapter 9603 ranks #398 out of 1233 sub-chapters by total export value. Within Chapter 96, it ranks #3 of 20. By trade surplus, it ranks #372 of 1233.

### FY 2021-22 was the strongest growth year for HSN Sub-Chapter 9603 exports

The strongest single-year export movement for HSN Sub-Chapter 9603 was recorded in FY 2021-22, when exports surged by 34.63% over the prior year.

### India maintains a trade surplus of ₹125.18 Crore in HSN Sub-Chapter 9603 goods

In FY 2024-25, India's exports of ₹956.28 Cr exceeded imports of ₹831.10 Cr, resulting in a trade surplus of ₹125.18 Crore — ranking #372 of 1233 by surplus magnitude.

### Import growth of 6.52% CAGR signals stable import dependency for Brooms, Brushes, Hand-operated sweepers

India's imports under HSN Sub-Chapter 9603 have grown at 6.52% CAGR, reaching ₹831.10 Crore in FY 2024-25.

### HSN Sub-Chapter 9603 contributes 15.42% of Chapter 96 exports — ranked #3

Among the 20 sub-chapters under Chapter 96, HSN Sub-Chapter 9603 ranks #3 by export value — accounting for 15.42% of the chapter's total exports in FY 2024-25. On the import side, it holds 14.64% share (rank #1).

## Related Sub-Chapters in Chapter 96

Ranked by export value (FY 2024-25).

| Rank | HSN Sub-Chapter | Exports (FY 2024-25) |
| --- | --- | --- |
| #1 | [HSN Sub-Chapter 9608: Ball point pens, markers, pencils](https://busy.in/hsn/sub-chapter-9608/) | ₹2,140 Cr |
| #2 | [HSN Sub-Chapter 9602: Carving materials](https://busy.in/hsn/sub-chapter-9602/) | ₹1,341 Cr |
| #3 | HSN Sub-Chapter 9603: Brooms, Brushes, Hand-operated sweepers (this hsn sub-chapter) | ₹956 Cr |
| #4 | [HSN Sub-Chapter 9609: Writing instruments](https://busy.in/hsn/sub-chapter-9609/) | ₹476 Cr |
| #5 | [HSN Sub-Chapter 9619: Sanitary pads & similar articles](https://busy.in/hsn/sub-chapter-9619/) | ₹371 Cr |
| #6 | [HSN Sub-Chapter 9606: Buttons & fasteners](https://busy.in/hsn/sub-chapter-9606/) | ₹222 Cr |
| #7 | [HSN Sub-Chapter 9607: Slide Fasteners](https://busy.in/hsn/sub-chapter-9607/) | ₹169 Cr |
| #8 | [HSN Sub-Chapter 9614: Smoking pipes & cigar holders](https://busy.in/hsn/sub-chapter-9614/) | ₹104 Cr |
| #9 | [HSN Sub-Chapter 9601: Worked animal materials & carvings](https://busy.in/hsn/sub-chapter-9601/) | ₹83 Cr |
| #10 | [HSN Sub-Chapter 9615: Hair Accessories](https://busy.in/hsn/sub-chapter-9615/) | ₹81 Cr |

## Other sub-chapters

| Code | Title |
| --- | --- |
| 9601 | [Worked animal materials & carvings](https://busy.in/hsn/sub-chapter-9601/) |
| 9602 | [Carving materials](https://busy.in/hsn/sub-chapter-9602/) |
| 9604 | [Hand sieves & riddles](https://busy.in/hsn/sub-chapter-9604/) |
| 9605 | [Personal toilet travel sets](https://busy.in/hsn/sub-chapter-9605/) |
| 9606 | [Buttons & fasteners](https://busy.in/hsn/sub-chapter-9606/) |
| 9607 | [Slide Fasteners](https://busy.in/hsn/sub-chapter-9607/) |
| 9608 | [Ball point pens, markers, pencils](https://busy.in/hsn/sub-chapter-9608/) |
| 9609 | [Writing instruments](https://busy.in/hsn/sub-chapter-9609/) |
| 9610 | [Slates & Boards with writing surfaces](https://busy.in/hsn/sub-chapter-9610/) |
| 9611 | [Stamps, hand-operated composing sticks](https://busy.in/hsn/sub-chapter-9611/) |
| 9612 | [Inked Ribbons & Ink-pads](https://busy.in/hsn/sub-chapter-9612/) |
| 9613 | [Lighters & parts](https://busy.in/hsn/sub-chapter-9613/) |
| 9614 | [Smoking pipes & cigar holders](https://busy.in/hsn/sub-chapter-9614/) |
| 9615 | [Hair Accessories](https://busy.in/hsn/sub-chapter-9615/) |
| 9616 | [Scents, Sprays, Powder-Puffs](https://busy.in/hsn/sub-chapter-9616/) |
| 9617 | [Vacuum flasks & vessels](https://busy.in/hsn/sub-chapter-9617/) |
| 9618 | [Tailors dummies & displays](https://busy.in/hsn/sub-chapter-9618/) |
| 9619 | [Sanitary pads & similar articles](https://busy.in/hsn/sub-chapter-9619/) |
| 9620 | [Monopods, bipods, tripods & similar](https://busy.in/hsn/sub-chapter-9620/) |