Indian ITC-HS · Tariff Item (8-digit)
HSN / HS Code 96031000Brooms 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
Why might this GST rate differ?
This is the base GST / IGST rate for the heading. The actual rate can vary with the product’s composition, form, packaging or end use — some sub-items attract a different rate under the schedules and exemptions of Notification 09/2025-Integrated Tax (Rate). Always verify the exact item before filing.
HSN code 96031000 covers 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. GST / IGST is 0%. Basic Customs Duty is 20%. Total effective import duty is about 26.4% on an assessable value of ₹100 (CIF).
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)
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
Importing this at the standard rate costs ≈ ₹26.4 in duty for every ₹100 of shipment value.
What will my shipment cost to land?
Enter your actual shipment value and where you're buying from. We compute the duty on top — the same stack customs applies at the port. Figures are indicative; verify on ICEGATE before filing.
Compliance at a glance
Effective import duty stack
Live values from India's ICEGATE customs calculator, computed on an assessable value of ₹100.
Unit of measure: u
| Component | Rate | Amount / ₹100 |
|---|---|---|
BCDBasic Customs Duty — the headline tariff rate from the First Schedule. | 20% | ₹20.00 |
AIDCAgriculture Infrastructure & Development Cess — calculated on BCD. | 20% | ₹4.00 |
SWSSocial Welfare Surcharge — calculated on (BCD + AIDC). | 10% | ₹2.40 |
IGSTIntegrated Goods and Services Tax — on (CIF + BCD + AIDC + SWS). | 0% | ₹0.00 |
| Total Duty | 26.4% | ≈ ₹26.40 / ₹100 CIF |
For an assessable value of ₹100:
- BCD = AV × 20% = ₹20.00
- AIDC = BCD × 20% = ₹4.00
- SWS = (BCD + AIDC) × 10% = ₹2.40(exemption notifications exist for this code; verify eligibility)
- IGST = (AV + BCD + AIDC + SWS) × 0% = ₹0.00
- Total Duty = BCD + AIDC + SWS + IGST = ₹26.40 (26.4%)
Notifications and exemptions can lower the effective rate for specific goods or FTA partner countries. Cross-check against the latest CBIC circulars before filing.
Where to source to pay less
Basic Customs Duty under each Free Trade Agreement, sorted by best rate. Other duties (AIDC, SWS, IGST) still apply on top.
- ASEAN countriesBest rate0%save 20pp
- Australia0%save 20pp
- Japan0%save 20pp
- Least Developed Countries0%save 20pp
- Malaysia0%save 20pp
- Nepal0%save 20pp
- Philippines0%save 20pp
- SAFTA (LDC) countries0%save 20pp
- Sri Lanka0%save 20pp
- United Arab Emirates8%save 12pp
- APTA countries18%save 2pp
- MFN — no FTA (baseline)20%standard rate
Source: ITC MACMAP. Eligibility depends on Rules of Origin — consult the relevant FTA notification before filing.
Ask AI about this code
Answers are grounded in the official tariff data shown on this page.
AI-generated from official tariff data on this page, and may use web search for added context. Indicative only — verify duties and compliance against the latest CBIC/DGFT notifications before importing.
Participating Government Agency requirements
Documents and information you must declare for clearance under India's SWIFT single-window system.
Where this code sits
- 19603Heading (4-digit)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)
- 296031000Tariff Item (8-digit)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 :
Other HSN codes in heading 9603
Related 8-digit tariff items you may be looking for instead.
- 96032100Tooth brushes including dental-plate brushes
- 96032900Other
- 96033010Artist brushes
- 96033020Brushes for the application of cosmetics
- 96033090Other
- 96034010Paint, distemper, varnish or similar brushes (other than brushes of sub-heading 9603 30);
- 96034020Paint pads and rollers
- 96035000Other brushes constituting parts of machines, appliances or vehicles
- 96039000Other
Product guides for this heading
Searching by product name? These guides cover the HSN code, GST rate and import duty for common goods under heading 9603.
What is an HSN Code?
An HSN code (Harmonized System of Nomenclature) is an internationally standardised numeric system to classify traded products. Indian customs extend it to an 8-digit ITC-HS code for more precise classification, taxation and compliance.
- First 2 digits: Chapter (e.g. 96)
- Digits 3–4: Heading
- Digits 5–6: Subheading (WCO-aligned)
- Last 2 digits: Indian ITC extension for added granularity
Why is the right HSN code important?
- Ensures correct calculation of customs duties and taxes.
- Required for shipping bills, bills of entry, GST filings and FTA certificates of origin.
- Helps avoid clearance delays, penalties or reclassification disputes.
How to use this HSN code
Export Documentation
Use this code in your Commercial Invoice, Packing List, and Shipping Bill for exports from India.
Import Clearance
Required for the Bill of Entry and customs clearance when importing goods into India.
GST Classification
Drives the applicable GST rate, HSN-wise summary in GSTR-1 and ITC eligibility checks.
Common HSN code mistakes to avoid
- • Reusing outdated or incorrect codes from old shipments
- • Mixing up similar product codes without checking descriptions
- • Ignoring the last 2 digits which affect Indian duty rates
- • Not considering composition, end use or manufacturing process
- • Relying solely on online tools without professional verification
Need more information?
For complex products, consult with customs brokers or trade experts who can classify based on:
- • Physical product inspection
- • Material composition / manufacturing process
- • Intended end-use
- • Latest customs notifications & advance rulings
Additional Resources
• DGFT Policy: Guidelines for export-import procedures
• Customs Tariff: Complete HSN code list with duty rates
• GST Notifications: Latest tax-rate updates
• Trade Portal: Government trade documentation support
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Open toolHSN Code 96031000 — FAQs
Duty, GST and classification questions answered from the official Customs Tariff data.
HSN code 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) attracts 0% IGST under Schedule Exempt of the GST notification.
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).
HSN code 96031000 covers 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. It sits under Chapter 96 – Miscellaneous manufactured articles, in Section XX – MISCELLANEOUS MANUFACTURED ARTICLES.
The HSN code for 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 is 96031000, classified under Chapter 96 – Miscellaneous manufactured articles of India's Customs Tariff (ITC-HS).
The standard unit of quantity (UQC) for HSN code 96031000 is u, as listed in the Customs Tariff.
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