What is the GST (IGST) rate for HSN code 96031000?

HSN code 96031000 (Broom & Brush) attracts 18% IGST under Schedule II of the GST notification.

What is the customs duty (BCD) for HSN code 96031000?

The Basic Customs Duty (BCD) for HSN code 96031000 is 20%. On import, the landed duty also adds Social Welfare Surcharge (on BCD) and IGST (on the duty-inclusive value).

What does HSN code 96031000 cover?

HSN code 96031000 covers Broom & Brush. It sits under Chapter 96 – Miscellaneous manufactured articles, in Section XX – MISCELLANEOUS MANUFACTURED ARTICLES.

What is the unit of measurement for HSN code 96031000?

The standard unit of quantity (UQC) for HSN code 96031000 is u, as listed in the Customs Tariff.

What is the HSN code for a broom / brush?

Brooms and brushes of twigs/vegetable material are classified under 96031000, and toothbrushes under 96032100, within heading 9603.

HSN Code Finder · Product

Broom & Brush HSN Code 9603

Q: What is the HSN code for Broom & Brush?

The HSN code for Broom & Brush is 96031000, classified under Chapter 96 – Miscellaneous manufactured articles of India's Customs Tariff (ITC-HS).

18% IGSTSchedule II

Brooms, brushes (incl. toothbrushes and paint brushes) are classified under HSN heading 9603. Twig brooms and toothbrushes each have their own tariff item.

Search any HSN code

Heading

9603

Primary code

96031000

GST / IGST

18%

Customs duty (BCD)

20%

Broom & Brush HSN codes & GST rates

The 8-digit HSN/HS codes under heading 9603 (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)). Click any code for the full duty stack, IGST schedule and FTA preferential rates.

HSN code	Description	IGST	BCD
96031000	Brooms and brushes, consisting of twigs or other vegetable materials, bound together, with or without handles brushes, eyelash brushes and other toilet brushes for use on the person, including such brushes constituting parts of appliances :	18%	20%
96032100	Tooth brushes including dental-plate brushes	5%	20%

FTA preferential rates: 11 partner agreement(s) listed for 96031000; best preferential rate 0% via ASEAN countries; 9 partner(s) at 0%. See full FTA breakdown →

What is the HSN code for broom & brush?

The HSN code for broom & brush is 9603 at the 4-digit heading level. For GST invoicing and customs filing you generally need the full 8-digit tariff item — for broom & brush the most common is 96031000, which attracts 18% IGST.

HSN (Harmonized System of Nomenclature) codes are India's standardised product-classification system used for both GST and customs. The first 2 digits are the chapter, 4 digits the heading, 6 digits the international subheading and 8 digits the India-specific tariff item. Always confirm the exact 8-digit code for your specific variant, and verify the rate against the latest CBIC/DGFT notification before filing.

How broom & brush is classified under HSN

The HSN classification for broom & brush narrows down level by level — from the broad section to the specific 8-digit tariff item used on your invoice and Bill of Entry.

Chapter 962-digitMiscellaneous manufactured articles
96034-digit headingBROOMS, 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)
9603106-digit subheadingBROOMS, 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)
960310008-digit tariff itemBrooms and brushes, consisting of twigs or other vegetable materials, bound together, with or without handles brushes, eyelash brushes and other toilet brushes for use on the person, including such brushes constituting parts of appliances :

Section XX — MISCELLANEOUS MANUFACTURED ARTICLES

GST on broom & brush

Broom & Brush (HSN 9603) attracts 18% GST under GST Schedule II. On a sale within the same state this is charged as 9% CGST + 9% SGST; on an inter-state sale or an import it is charged as a single 18% IGST. This is the rate recorded for the primary code 96031000 — other variants in the table above can carry different rates, so match your exact product and verify against the latest CBIC GST rate notification.

Customs duty on imported broom & brush

When broom & brush (HSN 96031000) is imported into India, the duty stack is approximately: Basic Customs Duty (BCD) 20%, AIDC 20%, Social Welfare Surcharge on the aggregate of customs duties, plus IGST 18% on the assessable value plus duties.

Indicative total duty on ₹100 of assessable value: ₹49.152. This is an estimate — the actual amount depends on valuation, exemptions and the notifications in force on the date of import.

See the full duty breakdown for 96031000 →

Conclusion

The HSN code for broom & brush is 9603 at the heading level, with 96031000 the most commonly used 8-digit tariff item (18% GST). Always pick the 8-digit code that matches your exact product variant from the table above, and confirm the GST rate and customs duty against the latest CBIC/DGFT notifications before invoicing or filing a Bill of Entry.