HSN Code 96034010
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) - paint, distemper, varnish or similar brushes (other than brushes of sub-heading 9603 30); paint pads and rollers:paint, distemper, varnish or similar brushes (other than brushes of sub-heading 9603 30);
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) - paint, distemper, varnish or similar brushes (other than brushes of sub-heading 9603 30); paint pads and rollers:paint, distemper, varnish or similar brushes (other than brushes of sub-heading 9603 30);
When does this rate apply?
Use this HSN Code on tax invoices when supplying Brooms, brushes (including brushes constituting parts of machines, appliances or. GST is charged at 5% (IGST for inter-state, or CGST 2.5% + SGST 2.5% for intra-state). If the supply is exported under LUT, the rate is zero with no IGST charged.
This page is reviewed by CA Tirumalesh. For high-value or unusual transactions, confirm with the latest CBIC notification or consult a chartered accountant before invoicing.