Brooms, brushes (including brushes constituting parts of machines, appliances or vehicles), hand- operated 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). Chapter 96: Miscellaneous manufactured articles.
The rate depends on what the goods are: the notification gives a different rate to different descriptions. Match your goods to a description in the table below. In force on 7 Nov 2026.
Each row is an entry of a CBIC rate notification that names this heading, a code inside it or its whole chapter, in the notification's own words. Goods take the rate of the entry whose description fits them. GST is CGST plus SGST (or UTGST) in equal halves on a sale within a State, or IGST at the full rate on a sale between States.
| GST | Tariff entry | Description of goods, and source |
|---|---|---|
| 5%2.5% + 2.5% | 9603 | [other than 9603 10 00] Broomsticks (other than brooms consisting of twigs or other vegetable materials bound together, with or without handles) Notification 9/2025-CT(R), Schedule I, S.No. 503 |
| 5%2.5% + 2.5% | 9603 21 00 | Tooth brushes including dental-plate brushes Notification 9/2025-CT(R), Schedule I, S.No. 504 |
| 18%9% + 9% | 9603 | [other than 9603 10 00 and 9603 21 00] Brushes (including brushes constituting parts of machines, appliances or vehicles), hand operated 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) [other than brooms and brushes, consisting of twigs or other vegetable materials bound together, with or without handles, and tooth brushes including dental-plate brushes] Notification 9/2025-CT(R), Schedule II, S.No. 623 |
| Nil | 9603 | Muddhas made of sarkanda, Brooms or brushes, consisting of twigs or other vegetable materials, bound together, with or without handles Notification 10/2025-CT(R), S.No. 162 |
| Goods of this heading that fit none of the descriptions above | ||
| 18%9% + 9% | Any Chapter | Goods which are not specified in Schedule I, III, IV, V, VI or VIINotification 9/2025-CT(R), Schedule II, S.No. 639 (the residual entry). A few entries cover goods of any chapter by description, such as puja samagri, rakhi or biomass briquettes; see the list on the finder. |
Every 6- and 8-digit code of heading 9603 in the GSTN HSN master (17 codes), in GSTN's wording. Where a rate entry names a code more exactly than the heading, its rate is shown beside the code.
| Code | Description (GSTN master) | Entry for this code | |
|---|---|---|---|
| 9603 10 | BROOMS AND BRUSHES, CONSISTING OF TWIGS OR OTHER VEGETABLE MATERIALS, BOUND TOGETHER, WITH OR WITHOUT HANDLES | – | |
| 9603 10 00 | BROOMS AND BRUSHES, CONSISTING OF TWIGS OR OTHER VEGETABLE MATERIALS, BOUND TOGETHER, WITH OR WITHOUT HANDLES | – | Save |
| 9603 21 | TOOTH BRUSHES INCLUDING DENTAL-PLATE BRUSHES | 5% (Sch. I S.No. 504) | |
| 9603 21 00 | TOOTH BRUSHES INCLUDING DENTAL-PLATE BRUSHES | 5% (Sch. I S.No. 504) | Save |
| 9603 29 | OTHER | – | |
| 9603 29 00 | OTHER | – | Save |
| 9603 30 | ARTISTS BRUSHES, WRITING BRUSHES AND SIMILAR BRUSHES FOR THE APPLICATION OF COSMETICS : | – | |
| 9603 30 10 | ARTIST BRUSHES | – | Save |
| 9603 30 20 | BRUSHES FOR THE APPLICATION OF COSMETICS | – | Save |
| 9603 30 90 | OTHER | – | Save |
| 9603 40 | PAINT, DISTEMPER, VARNISH OR SIMILAR BRUSHES (OTHER THAN BRUSHES OF SUB-HEADING 9603 30), PAINT PADS AND ROLLERS : | – | |
| 9603 40 10 | PAINT, DISTEMPER, VARNISH OR SIMILAR BRUSHES (OTHER THAN BRUSHES OF SUB-HEADING 9603 30), | – | Save |
| 9603 40 20 | PAINT PADS AND ROLLERS | – | Save |
| 9603 50 | OTHER BRUSHES CONSTITUTING PARTS OF MACHINES, APPLIANCES OR VEHICLES | – | |
| 9603 50 00 | OTHER BRUSHES CONSTITUTING PARTS OF MACHINES, APPLIANCES OR VEHICLES | – | Save |
| 9603 90 | OTHER | – | |
| 9603 90 00 | OTHER | – | Save |
Put the code in the HSN column of the tax invoice. Notification No. 78/2020-Central Tax sets the minimum digits by aggregate turnover in the previous financial year: 4 digits (9603) up to ₹5 crore, which may be left off invoices to unregistered buyers, and 6 digits (from the table above) above ₹5 crore. Where the table shows more than one rate, charge the rate of the entry whose description fits the goods sold.
