HSN Code 96034020
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 pads and rollers
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 pads and rollers
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.