HSN code 96031000 is the 8-digit tariff item for brooms and brushes, consisting of twigs or other vegetable materials, bound together, with or without handles, under heading 9603 and sub-heading 960310 (Chapter 96). It is nil-rated: no CGST, SGST or IGST is charged. Rates as of 2026-10-21.
HSN 96031000 at a glance
| Tariff item (8 digits) | 96031000 |
|---|---|
| Heading (4 digits) | 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) |
| Sub-heading (6 digits) | 960310: Brooms and brushes, consisting of twigs or other vegetable materials, bound together, with or without handles |
| Chapter | 96: Miscellaneous manufactured articles |
| Description | Brooms and brushes, consisting of twigs or other vegetable materials, bound together, with or without handles |
| GST rate | Nil (0%) |
10/2025-CT(R), S. No. 162 (HSN 9603) covers "Muddhas made of sarkanda, Brooms or brushes, consisting of twigs or other vegetable materials, bound together, with or without handles" at nil.
The rate entry for this code
The description is the notification's own wording. An entry applies only when the goods match it.
| HSN scope | Description of goods | GST | CGST + SGST | Entry |
|---|---|---|---|---|
| 9603 | Muddhas made of sarkanda, Brooms or brushes, consisting of twigs or other vegetable materials, bound together, with or without handles | Nil (0%) | Nil | 10/2025-CT(R), S. No. 162 |
Worked example: a ₹1,000 sale under HSN 96031000
Taxable value ₹1,000.00. The goods are nil-rated, so no CGST, SGST or IGST is added and the invoice total is ₹1,000.00. Show the line at 0% (or issue a bill of supply) and keep the HSN code on it.
For other amounts, or to work back from a tax-inclusive price, use the GST calculator.
How many HSN digits to print on the invoice
Notification 78/2020-Central Tax sets the minimum by aggregate turnover in the previous financial year: up to ₹5 crore, at least 4 digits (9603) on tax invoices to registered buyers (optional on B2C invoices); above ₹5 crore, at least 6 digits (960310) on all tax invoices. Exports and imports are declared on the shipping bill or bill of entry under the full 8-digit tariff item (96031000), so most exporters print 8 digits on their GST invoices too.
The HSN-wise summary in GSTR-1 uses the same code, so set it once on the item in your billing software. FundRaksha Book stores the HSN and GST rate on each item, splits CGST, SGST and IGST on every bill, and keeps stock and party ledgers alongside.
Other tariff items under heading 9603
- HSN 96032100: Tooth brushes including dental-plate brushes (5%)
- HSN 96033010: Artist brushes (artists brushes, writing brushes and similar brushes for the application of cosmetics) (nil, 5% or 18%)
- HSN 96033020: Artists brushes, writing brushes and similar brushes for the application of cosmetics (nil, 5% or 18%)
- HSN 96033090: Artists brushes, writing brushes and similar brushes for the application of cosmetics: other (nil, 5% or 18%)
- HSN 96034010: Paint, distemper, varnish or similar brushes (other than brushes of sub-heading 9603 30), paint pads and... (nil, 5% or 18%)
- HSN 96034020: Paint pads and rollers (paint, distemper, varnish or similar brushes, paint pads and rollers) (nil, 5% or 18%)
- HSN 96035000: Other brushes constituting parts of machines, appliances or vehicles (nil, 5% or 18%)
See every rate entry for the heading on the HSN 9603 page, or all Chapter 96 headings.
Sources
Codes and descriptions: GSTN HSN master (HSN_SAC.xlsx, sheet HSN_MSTR), GST portal, file dated 13.10.2026, read on 21.10.2026; descriptions were converted from capitals and joined with their heading and sub-heading text. Rates: Rates from Notification 9/2025-Central Tax (Rate), 17.09.2025, as amended by Notification 19/2025-Central Tax (Rate) (from 01.02.2026) and Notification 01/2026-Central Tax (Rate) (from 01.05.2026); nil-rated goods from Notification 10/2025-Central Tax (Rate); bricks from Notification 14/2025-Central Tax (Rate).