The broom hsn code is 9603, and the rate depends on the type: brooms made of twigs or other vegetable material bound together (the usual jhadu) are nil rated, other brooms and broomsticks are 5%, toothbrushes are 5%, and paint brushes, mops and other brushes are 18%.
Buckets, mugs and dustbins sold alongside brooms are mostly plastic household articles under 3924 at 18%, while ceramic mugs are 5%. This page lists each item, a cleaning supplies bill and the common mix-ups. Home goods are on the furniture hub.
Brooms, mops and brushes: codes and GST rates
Item / HSN / GST- Brooms of twigs or vegetable material (jhadu)NilHand made, bound together
- Broomsticks and other brooms5%Other than 9603 10 00
- Toothbrushes5%Including dental plate brushes
- Paint brushes and paint rollers18%Brushes for painting
- Mops and other brushes18%Floor mops, scrubbers
- Plastic buckets and mugs18%Household articles of plastic
- Plastic dustbins18%Household
- Ceramic mugs5%Tableware of ceramics
- Porcelain mugs5%Tableware of china
- Carbon brushes for motors18%Electrical carbon parts
Quick facts
HSN heading
9603: brooms, brushes, mopsNil
Brooms of twigs or vegetable material bound together5%
Broomsticks and toothbrushes18%
Paint brushes, mops, other brushesDigits to print
4 digits up to Rs 5 crore turnover, 6 aboveCommon wrong code
9603 for carbon brushes (those are 8545)
Broom hsn code and gst rate by type
| Item | HSN | GST |
|---|---|---|
| Grass broom, coconut broom (jhadu), twig broom | 9603 10 | Nil |
| Soft broom, hard broom of other material | 9603 | 5% |
| Broomstick | 9603 | 5% |
| Toothbrush | 9603 21 | 5% |
| Shaving brush, hair brush | 9603 29 | 18% |
| Paint brush | 9603 40 | 18% |
| Paint roller | 9603 40 | 18% |
| Floor mop, spin mop | 9603 90 | 18% |
| Toilet brush, scrub brush | 9603 90 | 18% |
| Plastic bucket, mug, tub | 3924 | 18% |
| Plastic dustbin | 3924 | 18% |
| Ceramic mug | 6912 | 5% |
Soft broom and hard broom hsn code
Brooms made of grass, coconut fibre, twigs or other vegetable material bound together, with or without a handle, are on the nil list as 9603 10. Most soft brooms (phool jhadu) and hard brooms (coconut sticks) fall here. Brooms of plastic bristles or other non vegetable material, and broomsticks, are 5%.
Paint brush hsn code and gst rate
Paint brushes, distemper brushes and paint rollers are 9603 40 at 18%. Artists' brushes are 9603 30. See paint for the paint itself.
Mop hsn code and toilet brush
Floor mops, spin mops and mop refills are 9603 90 at 18%. Toilet brushes and scrubbing brushes are 9603 90 too. Cleaning chemicals are covered on the soap and detergent page.
Bucket, mug and dustbin hsn code
Cleaning and household shops sell brooms next to buckets and dustbins, so these codes come up on the same bill. Plastic buckets, mugs, tubs and dustbins for homes are household articles of plastic under 3924 at 18%. Large industrial dustbins and wheeled bins may be 3926. Steel buckets are 7323 at 18%. Ceramic mugs are 6912 and porcelain mugs 6911, both 5%. See plastics and crockery.
Cleaning supplies bill
Housekeeping supplier to an office: Grass brooms, HSN 9603 10, 50 pieces, Rs 4,000, Nil. Spin mops, HSN 9603 90, 10 sets, Rs 6,000, GST 18% Rs 1,080. Plastic dustbins, HSN 3924, 20 pieces, Rs 5,000, GST 18% Rs 900. Total Rs 16,980.
Broom gst rate after the reform
Grass and coconut brooms were already nil. The reform moved broomsticks and toothbrushes into the 5% band, while paint brushes and mops stayed at 18%. A housekeeping supplier selling to offices should check that its billing master shows the right rate for each type, since one order often carries all three rates.
Carbon brush hsn code
Carbon brushes for electric motors and generators are carbon electrical parts under 8545 at 18%. They are not brushes in the 9603 sense. See electric motors.
Broom and brush codes here reflect the general nil, 5% and 18% entries. Material decides the line for brooms, so check the product against the GST portal entry and ask a GST practitioner or chartered accountant about mixed material items.
Frequently asked questions
Is GST charged on brooms?
Brooms of twigs or vegetable material bound together are nil. Other brooms and broomsticks are 5%.
What is the 9603 hsn code?
9603 covers brooms, brushes and mops. Rates range from nil to 18% by type.
What is the paint brush hsn code and gst rate?
Paint brushes are 9603 40, at 18%.
What is the mop hsn code and gst rate?
Mops are 9603 90, at 18%.
What is the dustbin hsn code?
Plastic dustbins for homes are 3924, at 18%.